There are 133 appointments with the tax authorities: from the Irpef deposit to the supplementary 730, from VAT to rents. Here’s what concerns employees, pensioners, VAT numbers and businesses
October is a busy month for the tax authorities: 133 appointments between deadlines and obligations. But not everyone concerns everyone. It depends on your situation: employee, pensioner, owner of a rented house, VAT number or business owner. The busiest day is October 16th. The calendar helps: with October 31st on Saturday and All Saints’ Day on Sunday, many deadlines move to Monday November 2nd, including company tax returns and joining the biennial composition with creditors.
October and tax deadlines: who has to do what
- Employees and pensioners: 12 October (Irpef advance) and 26 October (correction of 730).
- Rental homeowners: 1 October (registration tax).
- VAT numbers and businesses: 15 and 16 October, with the heaviest deadlines of the month.
- Those who sell online in Europe or have trade with foreign countries: 26 and 31 October.
Employees, pensioners and homeowners: the three dates to mark in your diary
We leave today, October 1stwith the registration tax on rental contracts started or renewed from 1 September. Those who have chosen the flat rate tax do not pay it. The October 12 it is the day to remember for those who have the declaration managed by the withholding agent, i.e. the employer or the pension institution. By that date you can ask not to pay, or to pay less, the second Irpef advance. It is convenient for those who expect to have to pay less than the estimated deposit. Be careful though: asking to pay less now does not cancel the debt, if the tax is higher, the difference must be paid. The deadline would be Saturday the 10th, so we move on to Monday.
730 supplementary: the deadline of October 26th
The October 26because the 25th is Sunday, it is the last day for the 730 supplementto be presented to a Caf or a qualified professional. It is used to correct an error that does not change the taxes you pay or that leads to a higher or lower refund being paid. However, if the correction involves paying more, you must use the Income model, which expires on November 2nd.
VAT numbers and businesses: October 16th is the heaviest day
The October 15th we start with the deferred invoicing of the previous month’s operations. It is also the deadline for the eighth installment of the special repentance, for VAT numbers with Isa (VAT numbers with fiscal reliability indices) who have joined the agreement. The bulk of the payments are concentrated on October 16th. On the VAT front there are 18 appointments: monthly taxpayers pay, for the September operations, and those who have chosen to pay the VAT balance in instalments. Public administrations and companies subject to split payment also pay. Employers and clients pay September tax withholdings on salaries, professional fees and commissions, plus regional and municipal surcharges. Tax withholding agents who have chosen the simplified version of 770 send the statement with the additional data and pay the September withholdings at the same time. Also on the calendar is the Tobin tax, the tax on financial transactions from the previous month.
Payments in installments and extensions: you need to check your plan
Those who have chosen to pay in installments must look at their plan, not a generic calendar: the amount and number of the installment depend on when you left, with interest and surcharges different from case to case. On 16 October, an installment of the 2025 balance and 2026 advance of Irpef, Ires and Irap, of the flat rate tax and of taxes on properties and financial assets abroad (Ivie and Ivafe) may fall. The same applies to advance payments on separately taxed income, those without withholding tax. For Isa, minimum and flat rates that have benefited from the summer extension, you pay the fourth installment (0.98% interest) if you left by 20th July, the third (0.63% interest) if you left by 20th August.
Other deadlines:
- 20 October: electricity companies communicate the data on the TV license fee to the Revenue Agency. For families, who pay for it on their bills, nothing changes.
- October 26: Intrastat lists for September or the third quarter, for those who trade with foreign countries.
- 30 October: merchants connect the POSs activated in August to the electronic register, from the Invoices and Payments portal. On the same day, non-commercial entities pay the sums due for the recovery of the ICI 2006-2011.
- 31 October: those who sell online to consumers from other EU countries present the Oss and IOSS declarations (procedures for VAT on online sales to EU consumers), with the payment. For these, Saturday does not trigger the postponement.
- November 2: last day to send income, IRAP and 770 and to decide whether to join the agreement
