Italy Tax Day: August 20 fiscal deadlines for businesses and professionals

August 20 marks a significant Tax Day in Italy, involving approximately 140 different types of fiscal and contributory payments. These deadlines apply to businesses, professionals, and tax withholding agents.

Key obligations include periodic VAT settlements for monthly and quarterly filers, annual VAT installment payments, and installments for taxes due under the 2026 Redditi and IRAP models (including Irpef and Ires advances). Additionally, the deadline covers withholdings on employment and self-employment income, as well as the Tobin tax and substitute taxes on capital gains and asset management.

Payments are typically processed using the F24 model. While payments made between August 1 and August 20 can be completed without penalties, those made after the extension period for certain subjects may incur a 0.80% surcharge.