Italy launches tax amnesty and announces October fiscal deadlines

Italy has introduced several significant fiscal updates for late October 2026. The 'Rottamazione quinquies' tax amnesty program opened on October 16, allowing taxpayers to settle tax debts, fines, and local entity charges incurred between January 1, 2000, and December 31, 2023. Under this scheme, taxpayers can extinguish tax bills by paying only the principal amount, effectively waiving penalties, late interest, and collection surcharges. Applications must be submitted electronically via the Agenzia delle Entrate-Riscossione website by December 15, 2026.

Additionally, several administrative deadlines are approaching. On October 20, electricity companies must electronically transmit data to the Agenzia delle Entrate regarding TV license fees collected in September. Furthermore, the deadline for submitting Intrastat lists for intra-community transactions has been moved from Sunday, October 25, to Monday, October 26, due to the weekend. The final day to submit supplementary 730 tax forms is October 26, 2026.