Tax Office Appointments January 2026
- Here's a breakdown of teh Italian tax deadlines mentioned in the text, categorized for clarity:
- * PagoPA Immediate Payment: * Credit/Debit card * Prepaid Card * Direct Debit * Friendly Networks: Pay at participating tobacconists/bookshops (find locations at https://www.tabaccai.it/) * PagoPA...
- * IRPEF: Withholdings from December 2025 income (employment, self-employment, commissions) + municipal/regional surcharges.
Summary of Italian Tax Deadlines – January 2026
Here’s a breakdown of teh Italian tax deadlines mentioned in the text, categorized for clarity:
1. Immediate Payments (Various Deadlines – likely ongoing)
* PagoPA Immediate Payment:
* Credit/Debit card
* Prepaid Card
* Direct Debit
* Friendly Networks: Pay at participating tobacconists/bookshops (find locations at https://www.tabaccai.it/)
* PagoPA Payment Notice: Pay using the printed notice.
* IO App: Pay via the IO app (https://www.informazionefiscale.it/colf-badanti-scadenza-contributi-INPS-pagamento-APP-IO).
2. January 16, 2026 - Periodic VAT, IRPEF & INPS
* IRPEF: Withholdings from December 2025 income (employment, self-employment, commissions) + municipal/regional surcharges.
* INPS: Employer contributions.
* VAT: Value Added Tax for December 2025 (for monthly taxpayers).
* Payment Method: F24 model.
* IRPEF: Tax code 1040, period 12/2025.
* INPS: F24 model.
* VAT: F24 model, tax code 6012 in the “Treasury” section.
3. January 26, 2026 - INTRASTAT Lists
* INTRASTAT Lists: Submission of summary lists of sales to EU subjects.
* Applicable to: Intra-community operators (monthly or quarterly obligation, exceeding €50,000 in operations).
* Reporting Period:
* monthly Operators: December 2025 operations.
* Quarterly Operators: October, November, and December 2025 operations.
4.January 29, 2026 – Late Tax returns (2024 Income)
* Late Submission: For those who missed the October 31, 2025 deadline for the 2024 income tax return.
* Deadline: January 29, 2026 (within 90 days of the original deadline). After this date, the declaration is considered omitted and subject to higher penalties.
* Relevant Link: https://www.informazionefiscale.it/Sanzioni-dichiarazione-dei-redditi-tardiva and https://www.informazionefiscale.it/ravvedimento-operoso-cos-e-calcolo-sanz (regarding penalties and “operative repentance”).
This summary should help you keep track of the important Italian tax deadlines in January 2026. Remember to consult official sources for the most up-to-date information and specific requirements for your situation.