Italy extends IVA 2026 filing deadline to July 29, offers €25 penalty for late returns

The Italian VAT (IVA) 2026 declaration, originally due on 30 April 2026, may be submitted up to 90 days later, with the final deadline set for 29 July 2026. Taxpayers who file after the April deadline are subject to an administrative sanction of €250, but the penalty can be reduced to €25 through the "ravvedimento operoso" relief procedure.

A late but valid declaration does not prevent the use of VAT credits, and it remains possible to obtain the required conformity stamp. If the conformity stamp is missing, the taxpayer can correct the situation by filing an integrative declaration, thereby regularising their tax position.