The Italian tax calendar for 2023: Which taxes are due when?
Keeping track of Italy's tax deadlines is no simple task. As tax return season begins, here are the key dates to keep in mind.
If you live in Italy or own property here you'll generally have to pay at least some tax. But figuring out what exactly you're paying, and when it's due, is not always straightforward.
Generally speaking, anyone who is legally registered as a resident in Italy for tax purposes (known as being a fiscal resident) has to declare their income to the Italian authorities.
Non-residents who own property or generate a part of their income in Italy may also have to pay at least some taxes in the country.
The biggest one is the annual income tax declaration, which for most people this year opens on Thursday, May 11th.
Although Italy is not actually the most highly-taxed country in Europe - that dubious honour goes to France - all that famous Italian red tape plus a long list of tax-related acronyms (Irpef, Ires, Imu...) can make filing taxes here a daunting proposition.
As such, you'll find that it's very common for Italians themselves to seek professional help from their local tax assistance centre (Centro Assistenza Fiscale, or CAF) or hire a tax professional to take care of the process for them.
To help you get organised, here are some of the key dates for 2023 to keep in mind:
Photo by ANDREAS SOLARO / AFP
March 16th: Deadline for employers to file employees' earnings. This involves filling out and submitting the Certificazione Unica.
Employers must file earnings of both salaried employees and self-employed workers (partita IVA holders) though the deadline for filing the self-employed workers' earnings declaration is October 31st (see below).
May 2nd: Deadline for VAT declaration for businesses and self-employed workers (partita Iva holders). Barring some exceptions, such as taxpayers on flat-rate or other special schemes, those with a partita Iva are required to file an annual Dichiarazione IVA (VAT declaration) for the previous calendar year.
This means filling out and submitting the Modello Iva annuale, which reports the amount of Iva (Italy's value-added tax or VAT) owed by or refundable to businesses for the previous year.
If a partita Iva holder owes VAT, they’ll have to make payments by certain deadlines.
May 2nd: This is the earliest date from which some taxpayers can begin to submit their income tax returns, while the window for others opens on May 11th (see below).
There are two types of income tax declaration form in Italy: generally speaking, employees and retirees use modello 730 (form 730), whereas the self-employed, people with certain types of redditi diversi (sources of income other than employment or pension), and taxpayers who are not legally resident in Italy use the modello redditi persone fisiche ('natural persons’ income form').
The window to submit the modello persone fisiche goes from May 2nd to November 30th (though the deadline for non-electronic submission is June 30th).
May 11th: From this date, employees and retirees can also begin to submit their income tax returns, using the form 730 (see above). The deadline for filing is October 2nd.
June 16th: This is the property tax deadline that owners of a second home in Italy need to know about.
The main property tax in Italy, known as Imposta Municipale Unica (Single Municipal Tax, or IMU), applies to all residential or commercial property and land. However, barring some exceptions, it does not apply to primary residences.
IMU is owed by all owners of second homes and the June deadline marks the first instalment, with the other payment due by December 16th, 2023.
June 30th: This is the deadline for anyone wishing to submit the modello persone fisiche income tax form in paper format. The deadline for electronic submissions is November 30th.
June 30th: Barring some exceptions, personal (Irpef) and corporate (Ires and Irap) income taxes are paid in two instalments. The first instalment is due by June 30th.
In all cases, payment must be made through modello F24 (form F24). The Italian tax office, the Agenzia delle Entrate, offers guidance on how to fill out and submit the form.
October 2nd: The deadline to submit income tax form 730.
October 31st: Employers must submit the Certificazione Unica for self-employed workers’ earnings by October 31st.
November 30th: The deadline to submit the modello redditi persone fisiche in electronic format.
November 30th: Corporation tax deadline. In Italy corporations file income tax returns through the modello redditi società di capitali (corporations’ income form).
November 30th: The second instalment of personal and corporate income taxes (see above) is due by November 30th. The payment must be made via modello F24.
December 16th: The second IMU instalment is due.
See more information on the Italian tax agency's website.
Please note that The Local cannot provide advice on tax issues. For help with filing taxes in Italy, contact your local tax assistance centre (Centro Assistenza Fiscale, or CAF) or consult an accountant (commercialista) or other qualified tax professional.
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If you live in Italy or own property here you'll generally have to pay at least some tax. But figuring out what exactly you're paying, and when it's due, is not always straightforward.
Generally speaking, anyone who is legally registered as a resident in Italy for tax purposes (known as being a fiscal resident) has to declare their income to the Italian authorities.
Non-residents who own property or generate a part of their income in Italy may also have to pay at least some taxes in the country.
The biggest one is the annual income tax declaration, which for most people this year opens on Thursday, May 11th.
Although Italy is not actually the most highly-taxed country in Europe - that dubious honour goes to France - all that famous Italian red tape plus a long list of tax-related acronyms (Irpef, Ires, Imu...) can make filing taxes here a daunting proposition.
As such, you'll find that it's very common for Italians themselves to seek professional help from their local tax assistance centre (Centro Assistenza Fiscale, or CAF) or hire a tax professional to take care of the process for them.
To help you get organised, here are some of the key dates for 2023 to keep in mind:
March 16th: Deadline for employers to file employees' earnings. This involves filling out and submitting the Certificazione Unica.
Employers must file earnings of both salaried employees and self-employed workers (partita IVA holders) though the deadline for filing the self-employed workers' earnings declaration is October 31st (see below).
May 2nd: Deadline for VAT declaration for businesses and self-employed workers (partita Iva holders). Barring some exceptions, such as taxpayers on flat-rate or other special schemes, those with a partita Iva are required to file an annual Dichiarazione IVA (VAT declaration) for the previous calendar year.
This means filling out and submitting the Modello Iva annuale, which reports the amount of Iva (Italy's value-added tax or VAT) owed by or refundable to businesses for the previous year.
If a partita Iva holder owes VAT, they’ll have to make payments by certain deadlines.
May 2nd: This is the earliest date from which some taxpayers can begin to submit their income tax returns, while the window for others opens on May 11th (see below).
There are two types of income tax declaration form in Italy: generally speaking, employees and retirees use modello 730 (form 730), whereas the self-employed, people with certain types of redditi diversi (sources of income other than employment or pension), and taxpayers who are not legally resident in Italy use the modello redditi persone fisiche ('natural persons’ income form').
The window to submit the modello persone fisiche goes from May 2nd to November 30th (though the deadline for non-electronic submission is June 30th).
May 11th: From this date, employees and retirees can also begin to submit their income tax returns, using the form 730 (see above). The deadline for filing is October 2nd.
June 16th: This is the property tax deadline that owners of a second home in Italy need to know about.
The main property tax in Italy, known as Imposta Municipale Unica (Single Municipal Tax, or IMU), applies to all residential or commercial property and land. However, barring some exceptions, it does not apply to primary residences.
IMU is owed by all owners of second homes and the June deadline marks the first instalment, with the other payment due by December 16th, 2023.
June 30th: This is the deadline for anyone wishing to submit the modello persone fisiche income tax form in paper format. The deadline for electronic submissions is November 30th.
June 30th: Barring some exceptions, personal (Irpef) and corporate (Ires and Irap) income taxes are paid in two instalments. The first instalment is due by June 30th.
In all cases, payment must be made through modello F24 (form F24). The Italian tax office, the Agenzia delle Entrate, offers guidance on how to fill out and submit the form.
October 2nd: The deadline to submit income tax form 730.
October 31st: Employers must submit the Certificazione Unica for self-employed workers’ earnings by October 31st.
November 30th: The deadline to submit the modello redditi persone fisiche in electronic format.
November 30th: Corporation tax deadline. In Italy corporations file income tax returns through the modello redditi società di capitali (corporations’ income form).
November 30th: The second instalment of personal and corporate income taxes (see above) is due by November 30th. The payment must be made via modello F24.
December 16th: The second IMU instalment is due.
See more information on the Italian tax agency's website.
Please note that The Local cannot provide advice on tax issues. For help with filing taxes in Italy, contact your local tax assistance centre (Centro Assistenza Fiscale, or CAF) or consult an accountant (commercialista) or other qualified tax professional.
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