Tax deadlines
Italy tax deadlines October 2026: dates and returns
Tax deadlines · · 2 min read
By Lorenzo Schiavone · calculator developer
Italy’s October 2026 tax deadlines depend on the taxpayer and obligation. Key dates are 16 October for applicable periodic payments and 26 October for an integrative 730. Electronic Redditi and 770 move to 2 November 2026. OSS and IOSS remain due on 31 October.
October 2026 tax calendar
This is a selected calendar, not a complete list or a claim that every taxpayer owes every payment. Check the official tax calendar for your regime.
| Date | Obligation | Who should check |
|---|---|---|
| 12 October | Notify the withholding employer of a lower or zero second/sole advance payment from the 730 | Taxpayers using 730 tax assistance |
| 15 October | Cancel a submitted pre-filled Redditi without an F24 | Eligible users of the one-time cancellation procedure |
| 16 October | September monthly VAT, relevant withholding/contributions and applicable tax instalments | Monthly taxpayers, withholding agents and instalment users |
| 26 October | Integrative 730 via a CAF or authorised professional | Corrections increasing credit, reducing debt or leaving tax unchanged |
| 26 October | September or third-quarter Intrastat | Operators meeting the applicable thresholds and frequency |
| 31 October | OSS return/payment for Q3; IOSS return/payment for September | Operators in the respective schemes |
| 2 November | Electronic Redditi 2026 and 770/2026 | Taxpayers required to submit the respective models |
Integrative 730: 26 October 2026
The 25 October deadline falls on Sunday. An integrative 730 must go through a CAF or authorised professional even if the original was submitted directly. It is for a higher credit, lower debt or unchanged tax.
A higher debt or lower credit requires a different correction procedure, generally Redditi. The 15 October cancellation deadline is specifically for pre-filled Redditi without an F24, under the Agency’s conditions; cancellation is allowed once.
Periodic payments and advance-tax instalments
Monthly VAT due on 16 October concerns September. Quarterly VAT does not become monthly because a calendar lists the 16th. Check your actual withholding and contribution obligations.
Tax instalments follow the taxpayer’s own schedule and interest rules. There is no single October interest percentage for everyone. The ordinary second or sole income-tax advance is due on 30 November 2026, subject to specific rules; it is distinct from an instalment of the first advance.
Why Redditi and 770 move but OSS and IOSS do not
The electronic Redditi and 770 deadline moves from Saturday 31 October, followed by the 1 November holiday, to 2 November. The 770 is for withholding agents, not an extra return every employee must file.
OSS uses quarterly periods; IOSS uses monthly periods. The October deadline covers Q3 for OSS and September for IOSS. Under the EU rule, the return and payment are due by the end of the next month even on weekends or public holidays.
Check the return and payments together
Compare filed models, submission receipts, CU certificates and tax already paid. The 730/2026 and 730/2027 guide explains the relevant income year and rates.
The annual payroll adjustment differs from the return balance. QuantoNetto does not calculate your 730 debt or F24 instalments.
Frequently asked questions
What are the main October 2026 tax dates? ▾
16 October for applicable periodic payments and 26 October for an integrative 730. Electronic Redditi and 770 are due on 2 November. OSS Q3 and IOSS September remain due on 31 October.
Can I submit an integrative 730 directly? ▾
It is submitted through a CAF or authorised professional and must produce a higher credit, lower debt or unchanged tax. Unfavourable corrections follow another procedure.
Do all 31 October deadlines move? ▾
No. The European OSS and IOSS rules keep the end-of-month deadline even on weekends.
Is the second IRPEF advance due on 16 October? ▾
The ordinary second or sole advance is due on 30 November 2026, subject to specific rules. An October payment may instead be an instalment of the balance or first advance.
Sources and method
- Agenzia delle Entrate · 2026 pre-filled return calendar
- Agenzia delle Entrate · official rules and guidance
- European Commission · OSS and IOSS returns and payments
An informational guide to the 2026 rules. Examples are annual estimates under the stated assumptions. Average pay does not reproduce a monthly payslip. Prior-year municipal rates are marked as estimates.