Italy tax deadlines: September 2026 730 and VAT obligations

September 2026 marks a critical period for the Italian tax calendar, with several major deadlines concentrated toward the end of the month. The most significant date is September 30, which serves as the final deadline for the electronic submission of the 730/2026 tax model, including both pre-filled and traditional versions.

Failure to meet the September 30 deadline for the 730 model may require taxpayers to use the 'Redditi Persone Fisiche' model by November 2, 2026, though this results in the loss of automatic tax adjustments directly via payroll or pensions. Additionally, tax assistance centers (CAF) and professionals must transmit data collected during September to the Agenzia delle Entrate by this date.

Other obligations due on September 30 include the Communication of Periodic VAT Liquidations (LIPE) for the second quarter of 2026, the payment of stamp duty on electronic invoices for the first and/or second quarters via F24, and the IOSS declaration for August. Late submissions for LIPE may incur penalties ranging from 500 to 2,000 euros.