Tools · Tax calendar

Tax and social security deadlines from 21 July to 30 September 2026

The calendar of deadlines for the next two months, from 21 July to 30 September 2026: tax, INPS, INAIL and the professional pension funds in a single table. For particular positions the firm checks the calendar of each individual taxpayer.

IN BRIEF
Payments falling due between 1 and 20 August are postponed to 20 August with no surcharge; procedural time limits are suspended for the whole of August (sospensione feriale); many requests from the Agenzia delle Entrate are frozen until 4 September. 30 September carries the heaviest load: the LIPE quarterly VAT return, stamp duty on e-invoices, the 730 tax return form and the deadlines of almost all the professional pension funds.

Add the payroll obligations

Date	Obligation	Who is concerned
Mon 27 July	INTRASTAT for June and for the 2nd quarter (the 25th falls on a Saturday)	Operators with intra-EU trade
Thu 30 July	2025 balance and 1st 2026 advance payment of taxes and INPS contributions, with a 0,40% surcharge	Self-employed people and professionals outside the ISA reliability indices
Fri 31 July	UniEmens return for June; completion of the month’s Libro unico del lavoro (single employment ledger)	Employers
Fri 31 July	ENPAV: instalment of the minimum contributions	Veterinary surgeons paying by instalments
1 – 20 August	F24 payments falling due in this period are postponed to 20 August, with no surcharge	All taxpayers
1 – 31 August	Sospensione feriale: summer suspension of time limits in tax proceedings	Anyone with pending tax litigation
1 August – 4 September	Suspension of time limits for avvisi bonari (informal settlement notices) and irregularity notices	Anyone who has received a notice from the Agenzia delle Entrate
Thu 20 August	VAT for July and for the 2nd quarter; July withholding taxes; July INPS contributions for employees and for the Gestione Separata scheme	Businesses, professionals and withholding agents
Thu 20 August	INPS for craftspeople and traders: 2nd instalment of the fixed contributions on the 2026 minimum income	Craftspeople and traders
Thu 20 August	INAIL: 3rd instalment of the 2025/2026 self-assessment	Employers paying by instalments
Thu 20 August	2025 balance and 1st 2026 advance payment of INPS contributions, with a 0,80% surcharge	ISA taxpayers and taxpayers under the regime forfettario
Thu 20 August	ENASARCO: 2nd quarter contributions and filing of the schedule	Principals of agents and sales representatives
Thu 20 August	ENPACL: deadline for voluntary advance payments	Labour consultants
Tue 25 August	INTRASTAT for July	Operators with intra-EU trade
Thu 27 August	CIPAG: 4th and final instalment of the 2026 minimum contributions	Surveyors
Mon 31 August	UniEmens return for July; completion of the month’s Libro unico del lavoro (single employment ledger)	Employers
Fri 4 September	ENPAM: filing of the 2026 Modello D, extended from 31 July	Doctors and dentists with Quota B income
Thu 10 September	ENPAPI: filing of the UNI/2026 form	Nurses and healthcare professionals
Wed 16 September	VAT for August; August withholding taxes; August INPS contributions for employees and for the Gestione Separata scheme; tax instalments	Businesses, professionals and withholding agents
Wed 16 September	INPS agricultural scheme: 2nd instalment of the 2026 contributions and 1st quarter contributions for agricultural workers	Farming businesses
Fri 25 September	INTRASTAT for August	Operators with intra-EU trade
Wed 30 September	2nd quarter LIPE (quarterly VAT settlement return); 2nd quarter stamp duty on e-invoices; modello 730 tax return	VAT-registered taxpayers and those filing the 730 form
Wed 30 September	Cassa Forense: Modello 5/2026, 4th instalment of the minimum contributions and 1st instalment of the self-assessment	Lawyers
Wed 30 September	Inarcassa: 2nd instalment of the 2026 minimum contributions	Engineers and architects
Wed 30 September	ENPACL: income declaration, 3rd instalment of the minimum contributions and 1st instalment of the excess contributions	Labour consultants
Wed 30 September	CIPAG: 2026 income declaration and payment of the excess contributions	Surveyors
Wed 30 September	CNPADC: 4th and final instalment of the 2025 excess contributions	Dottori commercialisti (Italian chartered accountants)
Wed 30 September	ENPAV: instalment of the minimum contributions	Veterinary surgeons paying by instalments
Wed 30 September	UniEmens return for August; completion of the month’s Libro unico del lavoro (single employment ledger)	Employers

TO BE CHECKED WITH THE FUND
Some deadlines of the smaller pension funds are not confirmed for 2026 on the institutional websites and have not been included in the table: the EPAP declaration (Modello 2) and the second EPAP advance payment, the CNPR declaration for accounting technicians and Inarcassa’s intermediate two-monthly instalments. If you fall into one of these categories, it is worth checking directly with the fund.

IMPORTANT
Not everything stops in August: collection action already under way, certain forms of service and any time limits other than those suspended continue to run. Before the holidays it is worth having a personalised map of your own deadlines.

Summary calendar updated to 19 July 2026, covering the most common cases. It does not replace a specific check on the position of the individual taxpayer. Updated monthly by the firm.

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Disclaimer · indicative values and limitation of liability

The contents and the results of the calculation tools published on this page are purely indicative and are provided for information and educational purposes. They are based on general parameters and on data updated to the date of publication and do not take account of the specific features of the individual case, of extensions, suspensions, special regimes or subsequent legislative changes.

What is published here does not constitute tax, legal or professional advice and does not replace an examination of your position by a qualified professional. Before taking decisions, making payments or filing returns, always check the amounts and the information with your own accountant or with a professional you trust.

Studio Antolini accepts no liability for errors, inaccuracies, omissions or failure to update, nor for any direct or indirect damage arising from the use of the contents and the results: use is at the user’s sole responsibility.