As the calendar turns to 2026, taxpayers need to prepare for various important deadlines related to their tax obligations. Understanding when these deadlines occur can help individuals and businesses avoid costly penalties and ensure compliance with tax laws. This article outlines the key tax due dates for both personal and business taxes, including the crucial date for filing estimated taxes.
The primary tax filing deadline for personal taxes in 2026 is set for April 15.
This date is critical for individuals who need to file their annual tax returns. However, there are other significant dates throughout the year that taxpayers must be aware of, especially in January when the fiscal year kicks off.
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January tax deadlines
January marks the beginning of the new tax year and comes with a series of important tax obligations that must not be overlooked. While this month may seem less hectic compared to others, it still requires attention to several key deadlines to ensure proper compliance.
Mid-January requirements
On January 15, entities such as amateur sports clubs and non-profit organizations operating under the 398/1991 law must update their commercial revenue records. This entails documenting all business income from the previous month using the Minor VAT Register, as specified by the Ministry of Finance. Additionally, by the same date, all VAT-registered individuals must issue and record deferred invoices for goods delivered or services rendered in December, based on appropriate transport documentation.
The following day, January 16, is particularly busy due to multiple obligations. Employers, including condominium managers, must submit the simplified Model 770 and fulfill their tax withholding responsibilities. Specifically, they need to remit a 4% withholding tax on payments made to contractors and freelancers. Furthermore, contributions to the National Social Security Institute (INPS) for the previous month’s employment must also be paid by this date.
End-of-January deadlines
As January concludes, taxpayers should pay close attention to the deadlines on January 31. This day involves multiple significant responsibilities. Firstly, individuals who do not own a television set must submit a declaration to avoid incurring the Rai TV license fee on their electricity bills. This declaration is necessary even if the status of television ownership has not changed, and it can be submitted online through the Revenue Agency or by mail.
Moreover, employers must also file requests for Ordinary Wage Supplementation Fund (Cigo) for unavoidable events that occurred in the prior period, which must be submitted online to INPS, detailing the reason, duration, and affected employees.
Ongoing responsibilities and reminders
With the start of the new year, it is essential to update the ISEE (Equivalent Economic Situation Indicator) for 2026. All previous year’s certifications will expire on January 1, and those who wish to continue receiving benefits such as the universal allowance, childcare bonuses, schooling subsidies, and utility bill discounts must submit a new DSU (Single Declaration) promptly. This update can be completed via the INPS portal or with the assistance of authorized professionals.
Final remarks on tax compliance
January may appear to be a quieter month for tax-related activities, but it encompasses various deadlines and responsibilities that are crucial for maintaining compliance. Notably, the end of the month brings significant deadlines for those involved in cross-border transactions, with the Intrastat lists due on January 26. This is necessary for reporting both monthly and quarterly transactions, ensuring that all operations involving EU entities are accurately documented.
To conclude, being aware of these key tax deadlines in 2026 is vital for all taxpayers. Staying organized and up-to-date with payment schedules and required filings can help avoid unnecessary penalties and ensure a smooth financial year ahead.