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Italian biennial preventive tax agreement regulations

Updated 2 times since CLSTR started tracking revisions of this situation.

What changed

2026-10-08 07:54 UTC → 2026-10-23 18:42 UTC · added removed

The Italian Revenue Agency and the National Council of Accountants (CNDCEC) have released an operational guide for and circular no. 8/E regarding the 2026-2027 biennial preventive tax agreement (concordato preventivo biennale). This guide incorporates These documents provide a systematic reconstruction of the rules, incorporating updates from the ‘Omnibus fiscal decree’ (Legislative Decree no. 148), which introduced new regulations regarding 148) concerning the termination termination, forfeiture, and forfeiture renewal of agreements, as well as incentives for taxpayers who choose to renew. Under these updated rules, agreements made without meeting specific requirements are deemed ineffective. agreements. To qualify, qualify for the CPB, businesses and professionals must not have definitively assessed tax or social security debts exceeding debts—including interest and penalties—exceeding 5,000 euros by the established deadline. Recent updates clarify critical as of December 31, 2025. Agreements made without meeting these requirements are deemed ineffective. Critical deadlines for late 2026. 2026 have been established. The deadline to join the biennial preventive agreement (CPB) 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 to ensure for greater tax certainty. Taxpayers who renew certainty, though those utilizing the agreement by this date can access a special amnesty (ravvedimento speciale) for the 2020-2023 period, though this extends the statute of limitations for period face extended tax audits on those years audit windows until December 31, 2029. Additionally, the deadline for submitting the Modello Redditi 2026 is also November 2, 2026. Taxpayers are advised to verify personal data and income figures against Certificazione Unica (CU) documents to avoid sanctions. For those correcting corrections to previous 730 filings, integrative filing deadlines via professionals are set for October 26, while corrections involving increased debt via the Redditi PF model are due by November 2.

Versions

  1. 2026-10-23 18:42 UTC Italian biennial preventive tax agreement regulations
  2. 2026-10-08 07:54 UTC Italian biennial preventive tax agreement regulations
  3. 2026-10-07 12:59 UTC Italian biennial preventive tax agreement regulations

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