# Italian tax administration and 730 filing processes > Live situation record from CLSTR: https://clstr.news/situations/italian-tax-administration-and-730-filing-processes > Updated: 2026-10-19T10:57:13.000Z. Sources: 4. Developments: 2. Taxpayers in Italy are managing various timelines regarding the 730 tax return. While many individuals can expect refunds through October or November paychecks or pensions, certain cases involving preventive audits by the Agenzia delle Entrate may face delays until March 2027. A deadline of October 26 has been established for submitting a supplementary 730 (modello 730 integrativo) to correct errors or omissions, such as forgotten medical or educational expenses, provided the correction results in a higher credit or lower debt. In a related legal development, the Milan Tax Court upheld the authority of the Agenzia delle Entrate to issue payment notices without prior warning in cases of simple tax liquidations. The court ruled that if a tax claim is based on mathematical calculations of amounts already declared by the taxpayer and lacks substantial uncertainty, the office may proceed directly to collection. Taxpayers may still qualify for a one-third reduction in penalties if they settle the recalculated debt within 60 days. ## Timeline ### 2026-10-19: Italy tax rulings and 730 return deadlines The Milan Tax Court ruled that tax authorities can issue notices without prior warning for simple liquidations. Meanwhile, the deadline for submitting integrative 730 tax returns is October 26. 2 sources. https://clstr.news/cluster/italy-tax-rulings-and-730-return-deadlines ### 2026-10-12: Italian tax refunds and 730 filing deadlines Italian taxpayers can receive 730 tax refunds in October or November, though some audits may delay payments to 2027. The deadline for filing supplementary tax returns to correct omissions is October 26. 2 sources. https://clstr.news/cluster/italian-tax-refunds-and-730-filing-deadlines --- Cite as: Italian tax administration and 730 filing processes. CLSTR, https://clstr.news/situations/italian-tax-administration-and-730-filing-processes