Italian SRL Tax Deadlines and Annual Compliance Calendar (2026)
An Italian SRL does not pay its taxes at one annual moment. It pays them in a rhythm: a monthly VAT settlement and withholding payment, quarterly communications, a June balance with the first advance, a November second advance, and an autumn return covering the previous year. Add the civil-law steps — approving the financial statements, filing them with the Business Register, paying the chamber of commerce fee and the annual tax on company books — and the calendar becomes the most important operational document of a foreign-owned company.
This guide sets out the 2026 cycle (tax year 2025) for an SRL whose financial year coincides with the calendar year, with the rule behind each date and a link to the source. For the tax rates themselves see Italian taxes for a foreign-owned company; for the registration side see codice fiscale and VAT for non-residents, and for the incorporation route opening an Italian SRL as a non-resident.
The monthly rhythm that never changes
Two obligations recur on the 16th of every month, and they are the ones a foreign director notices first
- the monthly VAT settlement for the previous month, paid by F24 (a company that qualifies as a quarterly VAT taxpayer settles quarterly instead);
- the withholding taxes the company operates as a withholding agent, on salaries and, where relevant, on fees paid to self-employed professionals.
Where the company has employees, the related social security contributions follow the same rhythm. This is the operating baseline that a company with no accountant in Italy loses track of within a quarter.
The 2026 compliance calendar at a glance
| Month (2026) | Obligation | Who files | Source |
|---|---|---|---|
| 16 March | Annual tax on company books: €309.87, F24 code 7085 (higher amount where the capital exceeds €516,456.90) | Every SRL, including dormant and loss-making companies | Agenzia delle Entrate |
| 16 March | Certificazione Unica 2026 (income 2025): issued to recipients and transmitted electronically | SRL acting as withholding agent | Agenzia delle Entrate |
| 30 April | Ordinary meeting to approve the FY2025 financial statements (120 days from the close; 180 if the articles allow) | SRL with a calendar financial year | art. 2364 c.c. via art. 2478-bis c.c. |
| 30 April | Annual VAT return 2026 (window 1 February – 30 April; 2 March if the fourth-quarter communication is included) | Every VAT-registered business | Agenzia delle Entrate |
| 1 June (31 May is a Sunday) | Communication of periodic VAT settlements (LIPE), first quarter 2026 | All VAT-registered businesses | Agenzia delle Entrate |
| 1 June (30 May is a Saturday) | Filing the approved FY2025 financial statements with the Business Register (30 days from approval) | Directors | art. 2435 c.c.; art. 3(2) DPR 558/1999 |
| 30 June | IRES and IRAP balance for 2025 and first advance for 2026; annual chamber of commerce fee | SRL with a calendar financial year | Agenzia delle Entrate |
| 20 July | The same payments deferred with no surcharge for ISA businesses; 0.80% if paid by 19–20 August | SRLs within the ISA revenue threshold | art. 6, DL 89/2026 |
| 20 August | Payments whose term falls between 1 and 20 August | VAT-registered businesses and withholding agents | art. 37(11-bis), DL 223/2006 |
| 30 September | LIPE, second quarter 2026 | All VAT-registered businesses | Agenzia delle Entrate |
| 2 November (31 October is a Saturday) | Redditi SC 2026 and IRAP 2026 (tax year 2025); modello 770/2026 | SRL and, for the 770, the SRL as withholding agent | Agenzia delle Entrate |
| 30 November | Second (or single) IRES and IRAP advance for 2026; LIPE, third quarter 2026; adjustment of the chamber fee where the 20% increase was not paid | SRL with a calendar financial year | Agenzia delle Entrate |
| 28 December (27 December is a Sunday) | VAT advance payment | All VAT-registered businesses, except the exempt categories | Agenzia delle Entrate |
Corporate income tax and IRAP: balance, advances and the 2026 extension
The Italian company tax is made of two separate charges. IRES is the national corporate income tax at 24%. IRAP is the regional tax on production at 3.9%, levied on a base closer to value added than to profit. Both are paid through the same F24 and follow the same calendar.
For a company whose financial year ends on 31 December, the balance for the previous year and the first advance for the current year are due by the last day of the sixth month after the close — 30 June 2026 for the 2025 tax year. The alternative, still available for the 2026 cycle: pay within the following 30 days, by 30 July 2026, adding 0.40% as a corresponding interest charge.
The advance is set at 100% of the tax declared for the previous period, normally split into two instalments: 40% with the balance and 60% by the end of the eleventh month after the close, which for a calendar year is 30 November 2026. The split disappears where the first instalment would not exceed €103, in which case the whole advance is paid in November. Businesses that apply the ISA reliability indices pay 50% in each instalment.
The 2026 extension.
Article 6 of Decree-Law 89/2026, in force from 23 May 2026, deferred the payments falling due on 30 June 2026 for businesses within the ISA regime — including those that merely have a cause of exclusion from the indices, and including companies below the revenue threshold set for each index — to 20 July 2026 with no surcharge, or to the thirtieth day after that term, 19 August 2026, adding 0.80%. The Revenue Agency restates the rule on its income-tax payment page, and the same deferral covers the chamber of commerce fee. A foreign-owned SRL inside the ISA perimeter should not pay on 30 June by reflex: paying early is not wrong, but the cash-flow effect of the deferral is real.
The second advance for 2026, for those who pay it in two instalments, falls on 30 November 2026.
The annual returns: Redditi SC, IRAP, VAT, CU and 770
Redditi SC and IRAP.
The corporate income tax return and the IRAP return for the 2025 tax year are due by the last day of the tenth month after the close. For a calendar year that is 31 October 2026 — a Saturday — so the deadline moves to Monday 2 November 2026. The Revenue Agency states the date on its Redditi SC page, and article 2(9) of DPR 322/1998 provides the general rule that income tax and IRAP filing terms falling on a Saturday move to the next working day. The term depends on the close of the financial year, not on the date the statements are approved.
Annual VAT return.
The VAT year is always the calendar year. The return for 2025 is filed between 1 February and 30 April 2026. If the fourth quarter's VAT settlement is communicated inside the annual return instead of separately, the term moves forward to 2 March 2026 (28 February 2026 being a Saturday).
Certificazione Unica (CU).
Where the company is a withholding agent, the CU for income paid in 2025 is issued to the recipients and transmitted by 16 March 2026. Certifications covering only self-employed income from a habitual profession, or non-occasional commissions, follow a later term of 30 April 2026.
Modello 770.
The withholding agent's annual return for 2025 is due by 2 November 2026, the ordinary 31 October term falling on a Saturday.
Periodic VAT communications (LIPE).
Each quarter's VAT settlement is communicated by the last day of the second month after the quarter: 1 June 2026 for the first quarter (31 May is a Sunday), 30 September 2026 for the second quarter under the express derogation for that quarter, and 30 November 2026 for the third. The fourth quarter can be included in the annual return.
Approving the financial statements and filing them
The civil-law calendar runs in parallel with the tax one, and it is easy to forget because it belongs to the company secretary rather than the tax adviser.
For an SRL, the financial statements are presented to the shareholders within 120 days of the close of the financial year; the articles may provide for a longer term, up to 180 days, on the conditions in article 2364(2) of the Civil Code, which applies to the SRL through article 2478-bis. For a financial year ending on 31 December 2025 the ordinary deadline is 30 April 2026, or 29 June 2026 where the 180-day term applies.
The approved statements, with the approval minutes and the required annexes, are then filed with the Business Register within 30 days of the approval decision (article 2435 of the Civil Code). If the meeting approves on 30 April 2026, the deposit is due by 30 May 2026 — a Saturday — and article 3(2) of DPR 558/1999 treats a filing whose term falls on a Saturday or a public holiday as timely if made on the first following working day: Monday 1 June 2026.
Late or omitted filing is an offence under article 2630 of the Civil Code and is charged to the directors individually, not to the company as a whole, with the penalty reduced to one third where the filing is regularised shortly after the deadline. For a foreign-owned SRL the practical risk is not the amount: an unfiled balance sheet blocks bank facilities, tender participation and any corporate transaction.
The chamber of commerce fee and the tax on company books
The annual chamber of commerce fee (diritto annuale) is due by the term set for the first advance of income tax — 30 June 2026 — with the option of paying within the following 30 days, by 30 July 2026, adding 0.40%. The amount depends on the company's turnover bracket under the ministerial tables, reduced by 50% under article 28(1) of Decree-Law 90/2014 and, for 2026, increased by a further 20% in the chambers that adopted the related strategic projects under the ministerial decree of 17 March 2026, authorised for the 2026–2028 period. Because that increase entered into force on 28 April 2026, companies that had already paid without it must settle the difference by 30 November 2026 without penalties. Businesses within the ISA regime follow the 20 July deferral described above.
The annual tax on company books (tassa annuale di vidimazione dei libri sociali) is a flat state charge of €309.87, payable by 16 March 2026 with F24 and tax code 7085. Every SRL owes it regardless of activity, profit or the number of books kept — including where the books are kept electronically, and including companies in liquidation. A higher amount of €516.46 applies where the capital or endowment fund at 1 January exceeds €516,456.90.
Dividends paid to non-resident shareholders
When the SRL distributes profits to a shareholder who is not resident in Italy, the company operates a withholding tax at source. The rate under article 27(3) of DPR 600/1973 is 26%, applied as a final tax. The literal text of that provision still reads "27 per cent", but the rate was overridden without a textual amendment: article 3(1) of Decree-Law 66/2014, converted by Law 89/2014, set the rate on income under article 44 TUIR — which includes dividends — at 26% from 1 July 2014, aligning the 11/26 refund fraction in the same provision. The rate is reduced where a double tax treaty applies, typically to 5% or 15% depending on the holding, and there are specific EU regimes: the exemption under the Parent-Subsidiary Directive, and the 1.2% rate under article 27(3-ter), as replaced by article 11(2) of Decree-Law 38/2026 with effect from 1 January 2026, which applies to companies and entities subject to corporate income tax in an EU or EEA state on the white list and resident there, with no minimum holding. Whether a given shareholder qualifies turns on its legal form, residence and tax status, so the position is confirmed shareholder by shareholder: see Italian taxes for a foreign-owned company or the dividend withholding calculator.
What matters for this calendar is the payment timing. Unlike most withholdings, the tax on dividends is paid over quarterly: by the 16th day of the month following the calendar quarter in which the dividend was paid. A dividend paid between January and March 2026 is settled by 16 April 2026, using F24 code 1035 for resident recipients or 1036 where the recipient is a non-resident individual or a company with its registered and administrative seat abroad. The reduced rate or the exemption is not automatic: the documentation — treaty forms and the residence certificate — must reach the company before payment, otherwise the full rate applies and the shareholder must claim the excess back from the Pescara operating centre.
If your financial year does not end on 31 December
An SRL may adopt a financial year that does not end on 31 December, and part of the calendar moves with it
- Redditi SC and IRAP returns: last day of the tenth month after the close (article 2(2) of DPR 322/1998);
- IRES and IRAP balance and first advance: last day of the sixth month after the close, with the usual 30-day option at 0.40%;
- second advance: last day of the eleventh month after the close;
- approval of the financial statements: 120 days after the close, or 180 where the articles allow;
- filing with the Business Register: 30 days after approval;
- chamber of commerce fee: it follows the term for the first advance of income tax, and therefore the sixth month after the close.
One further refinement: where a rule of law allows the statements to be approved beyond four months from the close, the balance and the first advance are due by the last day of the month following the approval, or of the expiry of the approval term if the statements are late. The 30-day 0.40% option remains available.
The dates that do not move are the VAT ones and the withholding-agent ones: the VAT year is the calendar year, so the annual return stays in the 1 February – 30 April window, and the periodic settlements, the LIPE communications and the CU remain tied to the calendar. A company with a June year-end therefore runs two calendars at once — and this is where foreign-owned companies most often create an exposure.
When a deadline falls on a weekend or a public holiday
Italian law handles this with three separate rules, and it matters which one applies.
Tax deadlines.
Article 7(2)(l) of Decree-Law 70/2011 provides that obligations and payments in matters administered by the Ministry of Economy and Finance, including the tax agencies, whose terms expire on a Saturday or a public holiday are deferred to the first following working day. That is the rule behind the shifts in the table above: 31 October 2026 to 2 November, 27 December 2026 to 28 December. Income tax and IRAP filing terms have their own explicit provision in the same sense at article 2(9) of DPR 322/1998.
Civil-law deadlines.
The meeting term and the deposit term are civil, not fiscal. Article 2963(3) of the Civil Code provides that a term expiring on a public holiday is extended by law to the next non-holiday day, and article 1187 extends the same computation to terms for the performance of obligations; the Court of Cassation has given the principle general application. A term computed backwards from a date — for example the days before the meeting within which the draft statements must reach the auditors — shifts to the preceding working day, because moving it forward would shorten the protected interval.
Business Register filings.
Article 3(2) of DPR 558/1999 provides that an application or filing with the Business Register whose term falls on a Saturday or a public holiday is timely if made on the first following working day.
One further rule catches the summer: payments whose term falls between 1 and 20 August are made by 20 August under article 37(11-bis) of Decree-Law 223/2006. In 2026 the 16 August instalment — a Sunday in any case — therefore becomes 20 August.
Late filing, late payment and the ravvedimento operoso
The consequences of missing a date depend on which date it was.
For a late payment, article 13 of Legislative Decree 471/1997 sets a penalty of 25% of the amount not paid, halved to 12.5% where payment is made within 90 days and reduced further to one fifteenth for each day of delay where payment is made within 15 days. For a return that is never filed, article 1 of the same decree sets a penalty of 120% of the tax due, with a minimum of €250 even where no tax is due; the penalty for an unfaithful return is 70%. A return filed within 90 days of the term is not treated as omitted: article 2(7) of DPR 322/1998 makes it valid, with the late-filing penalty still due.
The escape route is the ravvedimento operoso, the voluntary correction procedure in article 13 of Legislative Decree 472/1997. Paying the tax, the statutory interest and a reduced penalty regularises the breach: one tenth of the minimum within 30 days, one ninth within 90 days, one eighth up to the filing term of the year of the breach, one seventh beyond it, and further fractions where an assessment has already begun. Statutory interest for 2026 is 1.60% per annum, accrued day by day.
A filing error and a missed payment are separate breaches with separate penalties, and correcting the document does not correct the payment. Our late-payment settlement calculator works out the reduced penalty and the interest for a given delay; its interface is in Italian.
Why a foreign owner needs someone in Italy running this calendar
Count the dates above and see how few depend on the date alone: the close of the financial year, the turnover bracket, whether the company is inside the ISA perimeter, whether the articles allow the 180-day term, whether the shareholder's treaty certificate is in place before the dividend is paid. Almost every date carries a condition — and several carry a cash-flow effect that runs against the compliance logic. The ISA deferral frees up cash in July; the 30-day 0.40% option costs money; the December VAT advance has nothing to do with the December settlement.
None of this is exotic for an Italian accountant, and all of it is invisible from abroad. A missed LIPE communication, statements filed a fortnight late, a dividend paid before the treaty documentation arrived: each is small on its own, and each becomes an assessment, an interest calculation and correspondence with the Revenue Agency, in Italian, in Italy, within a term.
We run this calendar for foreign-owned SRLs as part of the ordinary mandate: bookkeeping, periodic VAT and withholding payments, the annual returns, the corporate filings and the correspondence. The services page sets out what is covered and how the fees are built; to talk about your own situation, request a quote. For the formation side, or a visa question, our sister site covers it at yourbusinessinitaly.com.