Italy extends tax payment deadline to July 20, 2026 for businesses and freelancers

A law enacted on 22 May 2026 moved the deadline for various tax payments from 30 June to 20 July 2026. The extension applies to enterprises, self‑employed professionals and certain VAT‑registered entities that fall under the Synthetic Index of Tax Reliability (ISA) thresholds, including those in the flat‑rate (forfettario) and other advantageous regimes. Payments of the 2025 tax balance and the first 2026 advance can be made via the F24 form without additional surtaxes; missing the deadline incurs a 0.80 % interest and a further deadline of 20 August 2026, with the option of installments. Employees, pensioners, non‑commercial entities without business income and taxpayers exceeding the revenue limits are excluded.

For flat‑rate taxpayers, the filing obligation remains even when no revenue is earned. Although the regime relieves them from detailed accounting, the tax code still requires the submission of a tax return that records a zero amount. Failure to file can trigger penalties, and the same payment procedures and deadlines described above apply.