Italy Tax Filing Guide 2026 — Modello 730, Redditi PF, Deadlines

Overview

Italy's tax filing system is based on the calendar year (1 January to 31 December). The tax return for a given year is filed in the following year. There are two main tax return forms for individuals: Modello 730 (simplified form for employees and pensioners) and Modello Redditi PF (comprehensive form for self-employed individuals, business owners, and taxpayers with complex situations).

Since 2015, Italy has progressively implemented the dichiarazione precompilata (pre-filled return), which contains data from employers (Certificazione Unica), banks, insurance companies, pension funds, healthcare providers, and other third parties. Taxpayers can accept, modify, or reject the pre-filled data. The pre-compiled return reduces errors and simplifies the filing process for most taxpayers.

Modello 730 — Simplified Return for Employees

The Modello 730 is the most common tax return form in Italy, used by employees (lavoratori dipendenti) and pensioners (pensionati). It is a simplified form that is typically processed by a CAF (Centro di Assistenza Fiscale), a commercialista, or submitted directly via the Agenzia delle Entrate website (730 precompilato).

Who Can Use 730: Employees, pensioners, holders of certain similar incomes (redditi assimilati — e.g., co.co.co. coordinators, occasional employees), and recipients of social security benefits. The 730 form cannot be used by: self-employed individuals who need to file business income (unless they also have employment income and the self-employment income is below certain thresholds), VAT-registered taxpayers, or taxpayers with complex foreign income situations.

Deadline: 30 September of the year following the tax year (e.g., for the 2025 tax year, the 730 must be filed by 30 September 2026). If filed through a CAF, the CAF handles the submission and provides the taxpayer with the result (prospetto di liquidazione).

How It Works: The employer (sostituto d'imposta) provides the Certificazione Unica (CU) by 16 March, summarising income, taxes withheld, and social contributions. The taxpayer (or CAF) uses the CU data to complete the 730, adding deductions, tax credits, and other relevant information. The result is either a refund (rimborso — credited through the employer's payslip from July to December) or a balance due (saldo — deducted from the employer's payslip in the same period). If the taxpayer opts to file directly (730 precompilato), the Agenzia delle Entrate provides a pre-filled return online from 30 April.

Modello Redditi PF — Comprehensive Return

The Modello Redditi PF (formerly Unico Persone Fisiche) is the full tax return form used by: self-employed individuals (lavoratori autonomi), sole proprietors (ditte individuali and regime forfettario taxpayers), taxpayers with business income, partners in partnerships (società di persone), taxpayers with complex foreign income or assets, and any taxpayer who cannot use the 730 form.

Deadline: 30 November of the year following the tax year (e.g., for the 2025 tax year, the return is due by 30 November 2026). The Modello Redditi PF is always filed electronically, typically through a commercialista or directly via the Agenzia delle Entrate portal (Fisconline or Entratel). The return is significantly more detailed than the 730, requiring schedules for business income (quadro LM/LR), capital gains (quadro RT), foreign assets (quadro RM), and other specific schedules.

Payment of Tax Due: Tax due from the Modello Redditi PF is paid in two instalments: First instalment (acconto) — 40% of the estimated current-year tax by 30 June; Second instalment (saldo) — 60% (balance of the previous year's tax plus the second estimated instalment for the current year) by 30 November. Payments are made using the F24 form (modello F24), which can be completed online through the Agenzia delle Entrate portal, home banking, or a CAF/commercialista.

F24 Payment Form

The F24 is the universal payment form for Italian taxes. It is used to pay: IRPEF and surcharges, IVA, INPS contributions, IMU, withholding taxes, regional surcharges, and other taxes and duties. The F24 can be paid: online via the Agenzia delle Entrate portal (F24 web), through home banking (F24 online), at a bank or post office (for those without online banking), or through a CAF or commercialista. The F24 uses specific tax codes (codice tributo) for each type of payment — for example, 4001 for IRPEF on employment income, 4033 for IRPEF balance, 3800 for IVA monthly payment, and so on. The codes are published and updated by the Agenzia delle Entrate.

Penalties for Late Filing or Payment

Italy imposes penalties for non-compliance, but voluntary correction (ravvedimento operoso) is encouraged with reduced penalties:

Late Filing: Filing the tax return after the deadline but within 90 days — penalty of 0.83% per day (1/10 of 8.33% per month, up to 7.5% total). After 90 days — penalty of 15% to 30% of the tax due (minimum €258). Non-filing (omessa dichiarazione) — penalty of 30% to 60% of the tax due (minimum €258).

Late Payment: Payment within 15 days of the due date — penalty of 0.1% per day (no minimum). Payment within 30 days of the due date — penalty of 0.66% per month (2% total for 3 months). Payment after 1 year — penalty of 30% of the unpaid tax. The ravvedimento operoso (voluntary correction) reduces penalties significantly: 1/10 of the minimum penalty for late payment within 15 days, 1/9 within 30 days, 1/8 within 1 year, and so on. Interest at the statutory rate (currently 4% per year) also applies.

Audit and Statute of Limitations: The tax authorities can audit tax returns for 5 years from the date of filing (7 years for non-filing or fraud). The statute of limitations for tax collection is 10 years from the assessment notice. Italy has an extensive system of tax audits including: formal audits (accessi, ispezioni, verifications), formal requests for documentation, cross-checks of declared income with spending patterns (redditometro — largely reformed since 2018), and automated checks (controllo automatizzato) on consistency between different data sources.

Electronic Filing and Digital Services

Italy has one of the most advanced digital tax systems in Europe. Key online services include: Fisconline — the Agenzia delle Entrate portal for accessing your tax data, filing returns, making payments, and communicating with the tax office (accessible with SPID, CIE, CNS, or the old Fisconline password); Cassetto Fiscale — your personal tax drawer showing all tax returns, payments, debts, and communications; SdI — Sistema di Interscambio — the mandatory e-invoicing platform for electronic invoices (fattura elettronica); Fatture e Corrispettivi — the portal for registering invoices and daily receipts; and Partita IVA online — instant VAT number registration through the Agenzia delle Entrate website (AA9/AA7 forms). Most tax services are available 24/7 online, and the tax authority's digital platform is generally considered efficient and user-friendly.

FAQs

Do I need a commercialista to file my taxes in Italy?

It depends on your situation. If you are an employee with straightforward income (single employer, no rental income, no foreign assets, no complex deductions), you can file the 730 precompilato yourself through the Agenzia delle Entrate website. The pre-filled return is available from 30 April and can be accepted, modified, and submitted online. If you have self-employment income, business income, rental income, foreign assets, crypto, or any complex situation, a commercialista (accountant) is highly recommended. The cost of a commercialista for a typical self-employed taxpayer ranges from €500 to €1,500 per year (depending on complexity). Using a CAF (Centro di Assistenza Fiscale) is a more affordable option for employees and pensioners with simple situations (costs typically €30-€100).

When do I get my tax refund?

If you file a 730 and are entitled to a refund, the refund is paid through your employer's payslip (or pension slip) in the following months: July (if filed by June), August (if filed by July), September (if filed by August), or October-December (if filed later). If you file a Redditi PF and are entitled to a refund, the refund is processed by the Agenzia delle Entrate after the return is filed and verified (typically within 3-6 months). Refunds can be credited directly to your bank account (accredito sul conto corrente) or, in some cases, offset against future tax payments. Delayed refunds (beyond the statutory deadlines) accrue interest at the statutory rate (currently 0.5% per month).

What records must I keep?

Italian tax law requires taxpayers to retain supporting documentation for 5 years from the date of filing (or from the date the return was due). This includes: Certificazione Unica (from employer/pension fund), invoices and receipts for deductible expenses, medical receipts and prescriptions (for the 19% tax credit), rent contracts and rent receipts, mortgage documents and interest statements, bank statements (for interest deductions), receipts for renovation/energy efficiency work (for the 50-65% tax credits), insurance policies (for the 19% deduction), receipts for education expenses, and any other documentation supporting deductions or credits claimed. The documentation must be available for audit upon request by the Agenzia delle Entrate.

Disclaimer

This guide is for informational purposes only and does not constitute tax advice. Italian tax filing requirements are complex and subject to frequent change. Consult a qualified commercialista or tax advisor for advice specific to your situation. Deadlines and thresholds for 2026 are based on legislation enacted by June 2026.