Italy advances social economy strategy and non-profit fiscal deadlines

Italy is implementing a national action plan for the social economy, treating cooperatives, social enterprises, and Third Sector entities as structural components of the national economic system rather than marginal actors. This strategy aims to drive development through social innovation, financial tools, labor inclusion, and territorial cohesion.

In conjunction with these structural shifts, non-profit entities face several critical administrative and fiscal deadlines in September 2026. Key obligations include the final deadline for late submission of the Eas Model, accreditation for the ‘5 per mille’ tax designation, and the submission of the Enc income model.

Additionally, entities must manage Uniemens declarations for ex-Enpals contributions and Intra-12 declarations for intra-community purchases by September 1. Mid-month deadlines on September 16 involve monthly VAT payments for those on monthly liquidation, Lipe, withholdings, and social security contributions.