Italy implements summer moratorium for tax deadlines

Italy observes a summer moratorium regarding tax-related deadlines and payments. From August 1, 2026, to September 4, 2026, the terms for submitting documents or information requested by the Agenzia delle Entrate, as well as deadlines for paying sums due following automated or formal controls, are suspended.

The standard 30 or 60-day windows for responding to requests—such as providing receipts for medical expenses or building renovations—will pause during this period and resume on September 5, 2026. This suspension does not apply to requests made during active inspections, audits, or verifications, nor does it apply to VAT refund procedures.