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 |
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
