# Italian biennial preventive tax agreement regulations

> Live situation record from CLSTR: https://clstr.news/situations/italian-biennial-preventive-tax-agreement-regulations
> Updated: 2026-10-23T06:11:02.000Z. Sources: 8. Developments: 3.

The Italian Revenue Agency and the National Council of Accountants (CNDCEC) have released an operational guide and circular no. 8/E regarding the 2026-2027 biennial preventive tax agreement (concordato preventivo biennale). These documents provide a systematic reconstruction of the rules, incorporating updates from the ‘Omnibus fiscal decree’ (Legislative Decree no. 148) concerning the termination, forfeiture, and renewal of agreements.

To qualify for the CPB, businesses and professionals must not have definitively assessed tax or social security debts—including interest and penalties—exceeding 5,000 euros as of December 31, 2025. Agreements made without meeting these requirements are deemed ineffective. 

Critical deadlines for late 2026 have been established. The deadline to join, accept, correct, or revoke a CPB has been shifted to November 2, 2026, due to the weekend. This tool allows small businesses and self-employed workers to pre-agree on taxable income with the Agenzia delle Entrate for greater certainty, though those utilizing the special amnesty for the 2020-2023 period face extended tax audit windows until December 31, 2029.

Additionally, the deadline for submitting the Modello Redditi 2026 is November 2, 2026. Taxpayers are advised to verify personal data and income against Certificazione Unica (CU) documents to avoid sanctions. For corrections to previous 730 filings, integrative deadlines via professionals are October 26, while corrections involving increased debt via the Redditi PF model are due by November 2.

## Timeline

### 2026-10-23: Italy issues guidance on biennial tax settlement and fiscal outlook

Italy's Revenue Agency clarified rules for the biennial tax settlement (CPB), setting a November 2026 deadline and a 5,000 euro debt limit for eligibility, amid broader fiscal scrutiny.

2 sources. https://clstr.news/cluster/italy-issues-guidance-on-biennial-tax-settlement-and-fiscal-outlook

### 2026-10-06: Italy tax deadlines: CPB and Redditi 2026 filings due November 2

Italian taxpayers face key deadlines by November 2, 2026, for the biennial preventive tax agreement and Redditi 2026 filings, with specific rules regarding audit extensions and error corrections.

4 sources. https://clstr.news/cluster/italy-tax-deadlines-cpb-renewal-and-modello-redditi-2026

### 2026-09-16: Italian Revenue Agency and CNDCEC release biennial tax agreement guide

The CNDCEC and Italian Revenue Agency released an operational guide for the 2026-2027 biennial preventive tax agreement, detailing new rules and the October 31, 2026, deadline.

2 sources. https://clstr.news/cluster/italian-revenue-agency-and-cndcec-release-biennial-tax-agreement-guide

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Cite as: Italian biennial preventive tax agreement regulations. CLSTR, https://clstr.news/situations/italian-biennial-preventive-tax-agreement-regulations