Tax and Compliance
Dichiarazione dei Redditi. Modello 730. INPS contributions. F24 payments. Cross-border reporting. If you are an expat or run a business in Italy, you face a tax system built for native speakers who grew up with it.
We file your returns, manage your obligations, and explain everything in English. If you have not registered yet, start with our company setup service to get your Partita IVA or SRL in place first.
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We prepare and file your annual Italian tax return (Modello Redditi PF, SP, or SC depending on your business structure), ensuring all income, deductions, and credits are correctly reported, so that you pay exactly what you owe and not a euro more.
We calculate, prepare, and file your INPS social security contributions via F24, ensuring you meet every quarterly and annual deadline, so that your social security record stays clean and your future benefits are protected.
Quarterly IVA declarations, annual IVA return, and Liquidazione Periodica IVA. We handle all VAT-related filings and payments, so that every VAT credit is recovered and every filing is submitted before the deadline. For ongoing monthly IVA tracking and reconciliation, pair this with our monthly bookkeeping service.
Questions about your tax situation? We provide consulting on Italian tax obligations, regime options, and compliance requirements. In English, in plain language.
Every tax deadline tracked. Every filing submitted on time. We manage the full compliance calendar so you never face a late-filing penalty. Check your upcoming obligations with our free Italian tax deadline checker.
If you have income or obligations in multiple countries, we coordinate your Italian tax position with your international situation. We can work with your home-country advisor to ensure nothing falls through the cracks.
Pricing
Fixed fees for standard filings. No surprises at year end.
All prices exclude applicable taxes. Tax return complexity varies by business structure, income sources, and cross-border obligations. Book a call for a personalised quote.
Italian fiscal calendar
The Italian tax year runs from 1 January to 31 December. Filing and payment deadlines are set by the Agenzia delle Entrate and can shift from year to year. Below is a general overview of the recurring obligations and their typical timing. Your accountant confirms the exact dates for your situation each year.
The first quarter centres on closing the prior year. The CU (Certificazione Unica) must be submitted to the Agenzia delle Entrate and issued to employees and collaborators, typically by mid-March. Employers also prepare the annual IVA (VAT) declaration, usually due by 30 April. INPS contribution reconciliations for the prior year are finalised during this period. For SRL companies with a financial year ending 31 December, the statutory financial statements (bilancio) must be prepared for shareholder approval, typically within 120 days of year-end (by 30 April, or 180 days in certain circumstances).
IVA (VAT) filings follow a quarterly cadence for most small businesses, with payments due by the 16th of the second month after the quarter ends. Larger businesses may be required to file monthly. INPS social security contributions are also paid quarterly via F24 for self-employed workers (Gestione Separata and Gestione Artigiani e Commercianti). Each payment has a fixed deadline published by INPS, and late payments trigger automatic interest and penalties.
Income tax (IRPEF or the Forfettario substitute tax) is paid in two instalments. The first instalment, covering the balance for the prior year plus the first advance for the current year, is typically due by 30 June (with a 30-day grace period at a small surcharge). The second advance instalment is due by 30 November. These payments are made via the F24 form. The annual Dichiarazione dei Redditi (income tax return) is generally due by 30 November of the year following the tax year.
Italy applies penalties for missed deadlines. Late payment of taxes attracts interest (typically calculated at a rate set annually) and a sanction that increases with the length of the delay. The "ravvedimento operoso" (voluntary correction) mechanism allows taxpayers to reduce penalties by filing or paying late voluntarily, with reductions that decrease the longer the delay. Failure to file a tax return can result in penalties ranging from 120% to 240% of the unpaid tax. Your accountant monitors every deadline and files in advance to prevent any penalty exposure.
Who needs what
Your tax obligations in Italy depend on your business structure. The three most common structures for expats and small businesses are the Regime Forfettario, the Regime Ordinario (for sole traders), and the SRL (Societa a Responsabilita Limitata). Each has different filing requirements, tax rates, and compliance burdens.
The Regime Forfettario is a simplified tax regime available to individuals and sole traders whose annual revenue does not exceed the threshold set by law (currently EUR 85,000). Instead of progressive IRPEF rates, qualifying taxpayers pay a flat substitute tax (imposta sostitutiva) of 15%, reduced to 5% for the first five years of a new business activity. Taxable income is calculated by applying a fixed profitability coefficient to gross revenue, rather than deducting actual expenses. Forfettario taxpayers are exempt from IVA (VAT) and do not charge or remit VAT on their invoices. However, they must still register for a Partita IVA, file an annual income tax return, and pay quarterly INPS contributions. This regime offers significant administrative simplicity but limits the ability to deduct actual business expenses.
Sole traders and freelancers who exceed the Forfettario revenue threshold, or who choose not to use the flat-rate regime, operate under the Regime Ordinario. Under this regime, IRPEF (personal income tax) is calculated on actual net income at progressive rates ranging from 23% to 43%. Taxpayers can deduct actual business expenses to arrive at taxable income. They are required to charge IVA (VAT) on invoices, file quarterly IVA declarations, submit the annual IVA return, and maintain full accounting records. Quarterly INPS contributions apply. The annual Dichiarazione dei Redditi includes schedules for both income and VAT. This regime requires more detailed bookkeeping but allows full deduction of legitimate business costs.
An SRL is a limited liability company and the most common corporate structure in Italy. SRLs pay IRES (corporate income tax) at a flat rate of 24% on taxable profit, plus IRAP (regional production tax) at rates that vary by region (typically around 3.9%). Dividends distributed to shareholders are subject to a 26% withholding tax. SRLs must maintain double-entry bookkeeping, file corporate tax returns (Modello Redditi SC), submit quarterly IVA declarations, prepare statutory financial statements (bilancio), and comply with the requirements of the Camera di Commercio. If the SRL has employees, additional obligations include payroll processing, monthly cedolini (payslips), F24 payments for IRPEF and INPS withholdings, and annual CU submissions. SRL accounting is more complex and typically requires a dedicated monthly bookkeeping engagement.
Tax compliance in Italy refers to the fulfilment of all tax-related obligations imposed by Italian law on individuals and businesses. This includes the timely filing of income tax returns (Dichiarazione dei Redditi), payment of IRPEF (personal income tax) or IRES (corporate income tax), submission of IVA (VAT) declarations, payment of INPS (social security) contributions, and adherence to the deadlines set by the Agenzia delle Entrate. For businesses with employees, compliance extends to payroll tax withholdings, monthly cedolini, and the issuance of the CU (Certificazione Unica). Italy's tax system is administered primarily by the Agenzia delle Entrate (the Italian Revenue Agency) and INPS (the national social security institute). A Dottore Commercialista (chartered accountant) is the qualified professional who handles tax filings and provides compliance advice in Italy.
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Alessandro was extremely helpful and thorough assisting me with a simulation on Australian / Italian tax implications. Would highly recommend.
After extensive research to find suitable support for my financial and tax situation, considering that I operate between two countries and recently moved to Italy… no other accountant had the ability or willingness to truly understand the complexity of my situation. Thanks to their support, I now feel much more confident and at peace.
Frequently asked questions
The Dichiarazione dei Redditi (Italian income tax return) is generally due by 30 November of the year following the tax year. For example, the return for the 2025 tax year would typically be due by 30 November 2026. The exact deadline can vary and is confirmed each year by the Agenzia delle Entrate. Salaried employees filing the simpler Modello 730 have an earlier deadline, usually around 30 September. Your accountant tracks the applicable deadline for your situation and files in advance.
The F24 is the standard Italian payment form used to pay taxes, social security contributions (INPS), and other obligations to the state. It covers IRPEF (income tax), IVA (VAT), INPS contributions, regional and municipal taxes, and various other levies. Payments are made through banks or authorised intermediaries. Your accountant prepares the F24 and ensures each payment is made by the correct deadline.
IRPEF (Imposta sul Reddito delle Persone Fisiche) is Italy's progressive personal income tax, with rates that increase as income rises. Under the Regime Forfettario, qualifying taxpayers pay a flat-rate substitute tax (imposta sostitutiva) instead of IRPEF. The substitute tax rate and the method for calculating taxable income differ from the standard IRPEF system. Which regime applies to you depends on your revenue level, business type, and other qualifying criteria assessed by your accountant.
If you are tax-resident in Italy, you are generally required to declare your worldwide income on your Italian tax return, regardless of where that income is earned or whether you have already paid tax on it in another country. Italy has double taxation treaties with many countries, which provide mechanisms to avoid being taxed twice on the same income. Your accountant coordinates your Italian filings with your international tax situation and applies any applicable treaty relief.
The Italian tax calendar includes multiple deadlines throughout the year. Key dates typically include quarterly IVA (VAT) filings, quarterly INPS (social security) payments via F24, the annual Dichiarazione dei Redditi (income tax return), the annual IVA declaration, and the CU (Certificazione Unica) for employers. Exact dates are confirmed annually and can shift. Your accountant manages the full calendar on your behalf. For a quick overview of your upcoming obligations, use our free Italian tax deadline checker.
The CU (Certificazione Unica) is an annual certificate that employers and businesses in Italy must issue to their employees, collaborators, and certain suppliers. It certifies the income paid and the tax withheld during the year. The CU must be transmitted to the Agenzia delle Entrate by a deadline set each year (typically in March) and delivered to the recipient. Your accountant prepares and files the CU as part of year-end obligations.
Italian tax law provides for various deductions (deduzioni) and tax credits (detrazioni) that can reduce your taxable income or your tax liability. Common examples include healthcare expenses, mortgage interest on a primary residence, education costs, and certain insurance premiums. The rules differ depending on whether you are on the Regime Ordinario or Forfettario. Under Forfettario, most standard deductions are not applicable because taxable income is calculated using a fixed profitability coefficient. Your accountant identifies which deductions apply to your situation.
In 30 minutes we will review your tax situation, identify what filings you need, and give you a clear fixed price. No obligation.
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