Tax Deadlines 2026: Key Dates for Freelancers and Businesses
Knowing your tax deadlines in advance is the simplest way to avoid penalties and manage cash flow without surprises. This article covers the key dates for 2026 for freelancers, self-employed professionals and businesses.
Note: Tax deadlines can change due to legislative updates, public holidays or government extensions. Always verify current dates with your accountant or on the official Agenzia delle Entrate website. For the full calendar, see also our page Tax Deadlines 2026.
What Happens If You Miss a Deadline
Missing a tax deadline is not just an inconvenience — it triggers automatic penalties. The ravvedimento operoso (voluntary regularisation) mechanism allows you to regularise your position with reduced penalties, as long as you act before receiving a formal notice:
- Within 14 days: 0.1% per day (max 1.4%)
- Within 30 days: 1.5%
- Within 90 days: 1.67%
- Within 1 year: 3.75%
The sooner you act, the less you pay.
Key Dates in 2026
January
16 January — VAT payment (December 2025) for monthly filers.
February
16 February — VAT payment (4th quarter 2025) for quarterly filers.
16 February — Fixed INPS contributions for self-employed traders and craftspeople (4th instalment 2025).
16 February — INAIL payment.
16 February — VAT payment (January 2026) for monthly filers.
March
16 March — VAT payment (balance 2025).
16 March — VAT payment (February 2026) for monthly filers.
April
16 April — VAT payment (March 2026) for monthly filers.
30 April — Annual VAT return for 2025. Flat-rate (forfettario) taxpayers are exempt.
May
16 May — VAT payment (1st quarter 2026) for quarterly filers.
16 May — Fixed INPS contributions for self-employed traders and craftspeople (1st instalment 2026).
16 May — VAT payment (April 2026) for monthly filers.
June
16 June — IMU property tax (first instalment 2026).
16 June — VAT payment (May 2026) for monthly filers.
16 June — CCIAA (Chamber of Commerce) fee for registered businesses.
30 June — The most important deadline of the year: IRPEF/SURCHARGES/IRAP/INPS (percentage-based and Gestione Separata)/CEDOLARE SECCA/SUBSTITUTE TAX/FOREIGN TAX balance for 2025 and first advance for 2026. Can alternatively be paid by 31 July with a 0.40% surcharge.
July
16 July — VAT payment (June 2026) for monthly filers.
August
20 August — VAT payment (2nd quarter 2026) for quarterly filers.
20 August — VAT payment (July 2026) for monthly filers.
20 August — Fixed INPS contributions for self-employed traders and craftspeople (2nd instalment 2026).
September
16 September — VAT payment (August 2026) for monthly filers.
30 September — Submission of Modello 730 for 2025 (employees and pensioners).
October
16 October — VAT payment (September 2026) for monthly filers.
31 October — Submission of Modello Redditi PF/SP/SC/ENC and IRAP return for 2025.
November
16 November — VAT payment (3rd quarter 2026) for quarterly filers.
16 November — VAT payment (October 2026) for monthly filers.
16 November — Fixed INPS contributions for self-employed traders and craftspeople (3rd instalment 2026).
30 November — Second advance payment: IRPEF/SURCHARGES/IRAP/INPS (percentage-based and Gestione Separata)/CEDOLARE SECCA/SUBSTITUTE TAX/FOREIGN TAX 2026.
December
16 December — VAT payment (November 2026) for monthly filers.
16 December — IMU property tax (final balance 2026).
27 December — VAT advance payment 2026.
For the Professional
Key Deadlines for Freelancers and Self-Employed
The most important dates of the year for VAT holders working as freelancers or self-employed professionals.
| Date | Obligation |
|---|---|
| 16 March | Annual VAT (quarterly filers) |
| 30 April | Annual VAT return |
| 30 April | CU for collaborators |
| 16 May | VAT — 1st quarter |
| 30 June | IRPEF balance + surcharges + INPS + 1st advance (or July extension with surcharge) |
| 20 August | VAT — 2nd quarter |
| 31 October | Modello Redditi PF (individuals) |
| 16 November | VAT — 3rd quarter |
| 30 November | 2nd advance: IRPEF, surcharges and INPS |
| 27 December | VAT advance payment |
Voluntary Regularisation: How It Works in Detail
The ravvedimento operoso — Italy’s voluntary regularisation mechanism — allows taxpayers to correct omitted or late payments on their own initiative, benefiting from significantly reduced penalties compared to those applied automatically by the Agenzia delle Entrate following an audit or formal assessment.
To use it, three elements must be paid simultaneously: the unpaid tax itself, the reduced penalty corresponding to the applicable time bracket, and statutory interest calculated on the number of days of delay. The statutory interest rate is updated annually by ministerial decree, so it is advisable to check the current rate before performing any calculation.
The fundamental condition is that the regularisation must be spontaneous — meaning it must take place before the tax authority has already opened a formal inquiry, launched a tax audit, or served any formal notice. Even receiving a simple information request or questionnaire linked to the omission may be enough to prevent access to the reduced-penalty brackets for that specific irregularity.
The payment is made via the F24 form, using the specific tax codes designated for the penalty and for statutory interest, which are distinct from the codes used for the principal tax. A qualified accountant can prepare the form quickly and accurately, avoiding errors that might invalidate the regularisation.
Deadlines for Incorporated Companies: IRES, IRAP and Advance Payments
Incorporated companies — srl, spa and sapa — follow a tax calendar that differs in important ways from that applicable to freelancers and sole traders. The most significant distinction concerns the tax period, which does not necessarily coincide with the calendar year.
For companies whose financial year aligns with the calendar year (closing on 31 December 2025), the main 2026 deadlines are as follows:
- By 31 October 2026 — Submission of the corporate income tax return (Modello Redditi SC) and the IRAP return for 2025. This deadline falls in the tenth month following the close of the financial year.
- IRES and IRAP balance payment for 2025 — Generally due by the sixth month after the close of the financial year, i.e. by 30 June 2026, with the option to defer to 31 July subject to a 0.40% surcharge.
- First IRES and IRAP advance payment for 2026 — Due on the same date as the balance. If the amount exceeds certain thresholds, it is split into two instalments: the first by June/July and the second by 30 November 2026.
- 30 November 2026 — Second advance payment of IRES, IRAP and surcharges for companies that opted for the two-instalment method.
For companies with a financial year that does not coincide with the calendar year, all deadlines shift proportionally to the balance sheet closing date. In these cases, building a tailored tax plan with your adviser is essential.
How to Build an Effective Tax Calendar
Having a list of deadlines is not enough: the real goal is never to be caught unprepared, and that requires an active management system — not just a phone reminder set the day before.
An effective approach works on three levels. The first is the annual overview: at the start of the year, map out the full calendar with every relevant deadline for your category — freelancer, sole trader or incorporated company. This allows you to identify the financially demanding months in advance — typically June and November — and set aside the necessary liquidity well ahead of time.
The second level is the monthly reminder: every obligation should be entered into your diary with an alert at least 15 days before the due date. This buffer gives you time to gather the required documentation, run the numbers and arrange payments without last-minute pressure.
The third level is structured delegation to your accountant. Many professional firms manage deadlines on behalf of their clients, sending a proactive notification in advance with the amount due and the steps to follow. This system virtually eliminates the risk of missing an obligation and allows business owners to focus on their core activities.
In terms of tools, a shared spreadsheet updated together with your accountant remains a practical and reliable solution. Those who prefer digital tools may consider accounting software with automatic alert functions, provided the data is always synchronised with the records held by the professional managing the official accounts.
Practical Advice
For freelancers on the flat-rate scheme, a useful rule: set aside 30–35% of each invoice to cover taxes and INPS contributions — you will never be caught off guard.
Need help managing your tax deadlines? Contact Studio CITI snc — we have been assisting professionals and businesses in Milan since 1984.
Read also: Opening a Partita IVA in 2026 · Italy’s Flat-Rate Tax Scheme 2025 · Tax Optimisation: Paying Less, Legally
