An SRL or self-employed person in Italy whose financial year is the calendar year has fixed dates: the F24 on the 16th every month, quarterly VAT, the tax balance in June and the annual returns in October. Here is the whole year and what we need from you before each date.
The year at a glance
| When | What is due | What we need from you |
|---|---|---|
| End of February | Report of the VAT settlements for Q4 (LIPE) | Nothing new: it comes from the settlements we already prepare. |
| 16 March | Previous year’s VAT balance, including Q4 if you settle quarterly | Invoices and statements for October to December by the 3rd of the following month. |
| 16 March | Annual withholding certificate (Certificazione Unica) to the tax agency and each employee | Nothing new: it comes from the payroll we already run. |
| From 1 February to 30 April | Annual VAT return for the previous year | Nothing new: it comes from the year’s books. |
| 16th of the second month after the quarter | VAT for Q1: settlement and payment (F24), plus 1% interest | Invoices and statements for January to March by the 3rd of the following month. |
| 31 May | Report of the VAT settlements for Q1 (LIPE) | Nothing new: it comes from the settlements we already prepare. |
| Last day of the sixth month after year end: 30 June (or 30 days later, plus 0.40%) | Previous year’s balance and first advance payment (acconto) of IRES or IRPEF and IRAP | Nothing: it comes from the closing we have done. |
| 20 August | VAT for Q2: settlement and payment (F24), plus 1% interest | Invoices and statements for April to June by the 3rd of the following month. |
| 30 September | Report of the VAT settlements for Q2 (LIPE) | Nothing new: it comes from the settlements we already prepare. |
| Ten months after year end: 31 October | Annual returns for the previous year: corporate or income tax (Redditi SC or PF) and IRAP | The year-end closing and your personal details, if you are self-employed. |
| 31 October | Annual return of the tax withheld (form 770) | Nothing new: it comes from the payroll we already run. |
| 16th of the second month after the quarter | VAT for Q3: settlement and payment (F24), plus 1% interest | Invoices and statements for July to September by the 3rd of the following month. |
| 30 November | Report of the VAT settlements for Q3 (LIPE) | Nothing new: it comes from the settlements we already prepare. |
| Last day of the eleventh month after year end: 30 November | Second advance payment (acconto) of IRES or IRPEF and IRAP | Nothing: we calculate it from the year’s return. |
| Every month, by the 16th | Payment (F24) of the previous month’s tax withheld and INPS contributions | The month’s hires, leavers and changes. |
VAT: monthly or quarterly
- Monthly: settlement and F24 payment by the 16th of the following month.
- Quarterly by option, if your turnover does not exceed €500,000 in services or €800,000 in other activities: 16 May, 20 August and 16 November, with 1% interest. Q4 is paid with the annual balance on 16 March.
- LIPE report: the last day of the second month after each quarter (Q2: 30 September).
- Annual VAT return: from 1 February to 30 April.
Income taxes and IRAP
- Balance and first advance (acconto): the last day of the sixth month after year end, 30 June, or within the following 30 days plus 0.40%.
- Second advance: 30 November.
- Redditi and IRAP returns: the last day of the tenth month after year end, 31 October.
Payroll
- Monthly F24: tax withheld and INPS contributions by the 16th of the following month.
- Certificazione Unica: to the Agency and each employee by 16 March.
- Form 770: by 31 October.
What we need from you
The rule is simple: each period’s documents by the 3rd of the following month. Issued and received invoices, bank statements and new contracts. With that we pay the F24 on time and your numbers stay current.
If you work with us, you do not have to remember any of these dates: we write to you before each one with what we need and by when.
Figures checked against official sources on 1 November 2026. They change every year, so confirm them before you act.