Italy tax deadlines: ENPAM dental contributions and Modello 730 due September 30

September 30, 2026, marks several significant fiscal deadlines in Italy. Companies operating in the dental sector are required to pay a contribution of 0.5% of their 2025 turnover to ENPAM (Quota B). This obligation applies to dental practices and polyclinics with a dental surgeon director, though certain associated studies and professional services are excluded if they lack a designated medical director.

The ENPAM contribution must be calculated specifically on turnover related to dental services, excluding services provided by dental hygienists or other non-dental activities. Payments must be made online via bank transfer. Failure to comply may result in penalties ranging from 5% to 40% of the amount due.

Additionally, September 30 is the final deadline for submitting the Modello 730/2026 for income earned in 2025, primarily affecting employees and pensioners. Other obligations due on this date include specific installments for the 'Rottamazione-quinquies' tax amnesty program.