Italy Tax Calendar 2026–2027

Employers send INPS the UniEmens return with each employee’s pay and contribution data for September 2026, by the last day of the following month.

Individuals who cannot use or do not use Form 730 — including the self-employed and sole traders — file Redditi PF 2026 online for 2025.

Companies with a calendar financial year file the IRES return Redditi SC 2026 and the IRAP regional-tax return for 2025 online, by the last day of the tenth month after year-end.

Withholding agents file Modello 770/2026 summarising the tax withheld and paid in 2025, together with any compensation used.

Monthly VAT payers settle the VAT for October 2026 and pay it by F24; there is no monthly return, the figures go into the quarterly LIPE data return. Monthly settlement is compulsory above €800,000 turnover (€500,000 for services); smaller businesses may opt for quarterly settlement.

Businesses that opted for quarterly VAT settlement (turnover up to €800,000, or €500,000 for services) pay the Q3 2026 VAT by F24, adding 1% interest. The fourth quarter is not paid separately: it is settled with the annual VAT balance on 16 March.

Employers and other withholding agents (sostituti d’imposta) pay by F24 the IRPEF and regional/municipal surtaxes withheld from wages, and the tax withheld from self-employed fees, paid in October 2026.

Employers pay by F24 the INPS contributions (employer and employee shares) on the wages for October 2026.

Self-employed artisans and traders registered with INPS pay by F24 the quarterly instalment of fixed contributions on the minimum income for 2026; contributions on income above the minimum are paid with income tax.

Businesses making intra-EU supplies of goods or services file the monthly Intrastat lists for October 2026 with the Customs Agency (ADM). Monthly filing applies where intra-EU supplies reached €50,000 in a quarter in any of the previous four quarters; otherwise the lists are quarterly, due on the 25th after the quarter.

Every VAT-registered business files online the data of its monthly or quarterly VAT settlements for Q3 2026 (Comunicazione liquidazioni periodiche IVA).

Employers send INPS the UniEmens return with each employee’s pay and contribution data for October 2026, by the last day of the following month.

Companies with a calendar year pay by F24 the second (or single) 2026 advance of IRES and IRAP.

Individuals who file Redditi PF, and self-employed people, pay by F24 the second (or single) IRPEF advance for 2026; for 730 filers it is withheld from November pay.

Monthly VAT payers settle the VAT for November 2026 and pay it by F24; there is no monthly return, the figures go into the quarterly LIPE data return. Monthly settlement is compulsory above €800,000 turnover (€500,000 for services); smaller businesses may opt for quarterly settlement.

Employers and other withholding agents (sostituti d’imposta) pay by F24 the IRPEF and regional/municipal surtaxes withheld from wages, and the tax withheld from self-employed fees, paid in November 2026.

Employers pay by F24 the INPS contributions (employer and employee shares) on the wages for November 2026.

Property owners pay by F24 the IMU balance for 2026, at the rates published by the municipality for the year.

Monthly and quarterly VAT payers pay by F24 an advance on the December (or fourth-quarter) VAT, normally 88% of the corresponding amount for the previous year (other methods allowed); no advance is due below €103.29.

Businesses making intra-EU supplies of goods or services file the monthly Intrastat lists for November 2026 with the Customs Agency (ADM). Monthly filing applies where intra-EU supplies reached €50,000 in a quarter in any of the previous four quarters; otherwise the lists are quarterly, due on the 25th after the quarter.

Employers send INPS the UniEmens return with each employee’s pay and contribution data for November 2026, by the last day of the following month.

Monthly VAT payers settle the VAT for December 2026 and pay it by F24; there is no monthly return, the figures go into the quarterly LIPE data return. Monthly settlement is compulsory above €800,000 turnover (€500,000 for services); smaller businesses may opt for quarterly settlement. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers and other withholding agents (sostituti d’imposta) pay by F24 the IRPEF and regional/municipal surtaxes withheld from wages, and the tax withheld from self-employed fees, paid in December 2026. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers pay by F24 the INPS contributions (employer and employee shares) on the wages for December 2026. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Businesses making intra-EU supplies of goods or services file the monthly Intrastat lists for December 2026 with the Customs Agency (ADM). Monthly filing applies where intra-EU supplies reached €50,000 in a quarter in any of the previous four quarters; otherwise the lists are quarterly, due on the 25th after the quarter. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers send INPS the UniEmens return with each employee’s pay and contribution data for December 2026, by the last day of the following month. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Monthly VAT payers settle the VAT for January 2027 and pay it by F24; there is no monthly return, the figures go into the quarterly LIPE data return. Monthly settlement is compulsory above €800,000 turnover (€500,000 for services); smaller businesses may opt for quarterly settlement. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers and other withholding agents (sostituti d’imposta) pay by F24 the IRPEF and regional/municipal surtaxes withheld from wages, and the tax withheld from self-employed fees, paid in January 2027. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers pay by F24 the INPS contributions (employer and employee shares) on the wages for January 2027. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Self-employed artisans and traders registered with INPS pay by F24 the quarterly instalment of fixed contributions on the minimum income for 2026; contributions on income above the minimum are paid with income tax. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Businesses making intra-EU supplies of goods or services file the monthly Intrastat lists for January 2027 with the Customs Agency (ADM). Monthly filing applies where intra-EU supplies reached €50,000 in a quarter in any of the previous four quarters; otherwise the lists are quarterly, due on the 25th after the quarter. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Every VAT-registered business files online the data of its monthly or quarterly VAT settlements for Q4 2026 (Comunicazione liquidazioni periodiche IVA). The fourth-quarter data may instead be included in the annual VAT return if that is filed by the end of February. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers send INPS the UniEmens return with each employee’s pay and contribution data for January 2027, by the last day of the following month. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Monthly VAT payers settle the VAT for February 2027 and pay it by F24; there is no monthly return, the figures go into the quarterly LIPE data return. Monthly settlement is compulsory above €800,000 turnover (€500,000 for services); smaller businesses may opt for quarterly settlement. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Payment by F24 of the VAT balance for 2026 shown in the annual VAT return, in one sum or as the first instalment (quarterly payers include their fourth quarter here). It can be deferred to the income-tax balance date with 0.40% for each month or part month after 16 March. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers and other withholding agents (sostituti d’imposta) pay by F24 the IRPEF and regional/municipal surtaxes withheld from wages, and the tax withheld from self-employed fees, paid in February 2027. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers pay by F24 the INPS contributions (employer and employee shares) on the wages for February 2027. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Withholding agents send the Agenzia the CU 2027 certificates for 2026 employment and most other income, and hand them to the recipients. CUs covering only habitual professional fees may be sent by 31 October. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Businesses making intra-EU supplies of goods or services file the monthly Intrastat lists for February 2027 with the Customs Agency (ADM). Monthly filing applies where intra-EU supplies reached €50,000 in a quarter in any of the previous four quarters; otherwise the lists are quarterly, due on the 25th after the quarter. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers send INPS the UniEmens return with each employee’s pay and contribution data for February 2027, by the last day of the following month. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Monthly VAT payers settle the VAT for March 2027 and pay it by F24; there is no monthly return, the figures go into the quarterly LIPE data return. Monthly settlement is compulsory above €800,000 turnover (€500,000 for services); smaller businesses may opt for quarterly settlement. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers and other withholding agents (sostituti d’imposta) pay by F24 the IRPEF and regional/municipal surtaxes withheld from wages, and the tax withheld from self-employed fees, paid in March 2027. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers pay by F24 the INPS contributions (employer and employee shares) on the wages for March 2027. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Businesses making intra-EU supplies of goods or services file the monthly Intrastat lists for March 2027 with the Customs Agency (ADM). Monthly filing applies where intra-EU supplies reached €50,000 in a quarter in any of the previous four quarters; otherwise the lists are quarterly, due on the 25th after the quarter. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

VAT-registered businesses file the annual VAT return for 2026 online, in the window from 1 February to 30 April. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers send INPS the UniEmens return with each employee’s pay and contribution data for March 2027, by the last day of the following month. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Monthly VAT payers settle the VAT for April 2027 and pay it by F24; there is no monthly return, the figures go into the quarterly LIPE data return. Monthly settlement is compulsory above €800,000 turnover (€500,000 for services); smaller businesses may opt for quarterly settlement. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Businesses that opted for quarterly VAT settlement (turnover up to €800,000, or €500,000 for services) pay the Q1 2027 VAT by F24, adding 1% interest. The fourth quarter is not paid separately: it is settled with the annual VAT balance on 16 March. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers and other withholding agents (sostituti d’imposta) pay by F24 the IRPEF and regional/municipal surtaxes withheld from wages, and the tax withheld from self-employed fees, paid in April 2027. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers pay by F24 the INPS contributions (employer and employee shares) on the wages for April 2027. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Self-employed artisans and traders registered with INPS pay by F24 the quarterly instalment of fixed contributions on the minimum income for 2027; contributions on income above the minimum are paid with income tax. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Businesses making intra-EU supplies of goods or services file the monthly Intrastat lists for April 2027 with the Customs Agency (ADM). Monthly filing applies where intra-EU supplies reached €50,000 in a quarter in any of the previous four quarters; otherwise the lists are quarterly, due on the 25th after the quarter. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Every VAT-registered business files online the data of its monthly or quarterly VAT settlements for Q1 2027 (Comunicazione liquidazioni periodiche IVA). The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers send INPS the UniEmens return with each employee’s pay and contribution data for April 2027, by the last day of the following month. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Monthly VAT payers settle the VAT for May 2027 and pay it by F24; there is no monthly return, the figures go into the quarterly LIPE data return. Monthly settlement is compulsory above €800,000 turnover (€500,000 for services); smaller businesses may opt for quarterly settlement. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers and other withholding agents (sostituti d’imposta) pay by F24 the IRPEF and regional/municipal surtaxes withheld from wages, and the tax withheld from self-employed fees, paid in May 2027. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers pay by F24 the INPS contributions (employer and employee shares) on the wages for May 2027. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Owners of property other than their main home (unless a luxury home) pay by F24 the first IMU instalment for 2027, based on the previous year’s rates. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Businesses making intra-EU supplies of goods or services file the monthly Intrastat lists for May 2027 with the Customs Agency (ADM). Monthly filing applies where intra-EU supplies reached €50,000 in a quarter in any of the previous four quarters; otherwise the lists are quarterly, due on the 25th after the quarter. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers send INPS the UniEmens return with each employee’s pay and contribution data for May 2027, by the last day of the following month. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Companies with a calendar year pay by F24 the 2026 IRES and IRAP balance and the first 2027 advance, or by 30 July adding 0.40%. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Individuals filing Redditi PF pay by F24 the 2026 IRPEF balance (with regional and municipal surtaxes) and the first 2027 advance, or by 30 July adding 0.40%; payment can be split into monthly instalments. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Monthly VAT payers settle the VAT for June 2027 and pay it by F24; there is no monthly return, the figures go into the quarterly LIPE data return. Monthly settlement is compulsory above €800,000 turnover (€500,000 for services); smaller businesses may opt for quarterly settlement. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers and other withholding agents (sostituti d’imposta) pay by F24 the IRPEF and regional/municipal surtaxes withheld from wages, and the tax withheld from self-employed fees, paid in June 2027. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers pay by F24 the INPS contributions (employer and employee shares) on the wages for June 2027. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Businesses making intra-EU supplies of goods or services file the monthly Intrastat lists for June 2027 with the Customs Agency (ADM). Monthly filing applies where intra-EU supplies reached €50,000 in a quarter in any of the previous four quarters; otherwise the lists are quarterly, due on the 25th after the quarter. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers send INPS the UniEmens return with each employee’s pay and contribution data for June 2027, by the last day of the following month. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Monthly VAT payers settle the VAT for July 2027 and pay it by F24; there is no monthly return, the figures go into the quarterly LIPE data return. Monthly settlement is compulsory above €800,000 turnover (€500,000 for services); smaller businesses may opt for quarterly settlement. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Businesses that opted for quarterly VAT settlement (turnover up to €800,000, or €500,000 for services) pay the Q2 2027 VAT by F24, adding 1% interest. The fourth quarter is not paid separately: it is settled with the annual VAT balance on 16 March. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers and other withholding agents (sostituti d’imposta) pay by F24 the IRPEF and regional/municipal surtaxes withheld from wages, and the tax withheld from self-employed fees, paid in July 2027. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers pay by F24 the INPS contributions (employer and employee shares) on the wages for July 2027. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Self-employed artisans and traders registered with INPS pay by F24 the quarterly instalment of fixed contributions on the minimum income for 2027; contributions on income above the minimum are paid with income tax. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Businesses making intra-EU supplies of goods or services file the monthly Intrastat lists for July 2027 with the Customs Agency (ADM). Monthly filing applies where intra-EU supplies reached €50,000 in a quarter in any of the previous four quarters; otherwise the lists are quarterly, due on the 25th after the quarter. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers send INPS the UniEmens return with each employee’s pay and contribution data for July 2027, by the last day of the following month. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Monthly VAT payers settle the VAT for August 2027 and pay it by F24; there is no monthly return, the figures go into the quarterly LIPE data return. Monthly settlement is compulsory above €800,000 turnover (€500,000 for services); smaller businesses may opt for quarterly settlement. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers and other withholding agents (sostituti d’imposta) pay by F24 the IRPEF and regional/municipal surtaxes withheld from wages, and the tax withheld from self-employed fees, paid in August 2027. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers pay by F24 the INPS contributions (employer and employee shares) on the wages for August 2027. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Businesses making intra-EU supplies of goods or services file the monthly Intrastat lists for August 2027 with the Customs Agency (ADM). Monthly filing applies where intra-EU supplies reached €50,000 in a quarter in any of the previous four quarters; otherwise the lists are quarterly, due on the 25th after the quarter. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Every VAT-registered business files online the data of its monthly or quarterly VAT settlements for Q2 2027 (Comunicazione liquidazioni periodiche IVA). The second-quarter deadline is 30 September, not 16 September. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers send INPS the UniEmens return with each employee’s pay and contribution data for August 2027, by the last day of the following month. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employees and pensioners file the simplified 730/2027 return for 2026 (the pre-filled return is available online from the spring); any tax due or refund is settled through the employer’s payroll. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Monthly VAT payers settle the VAT for September 2027 and pay it by F24; there is no monthly return, the figures go into the quarterly LIPE data return. Monthly settlement is compulsory above €800,000 turnover (€500,000 for services); smaller businesses may opt for quarterly settlement. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers and other withholding agents (sostituti d’imposta) pay by F24 the IRPEF and regional/municipal surtaxes withheld from wages, and the tax withheld from self-employed fees, paid in September 2027. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers pay by F24 the INPS contributions (employer and employee shares) on the wages for September 2027. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Businesses making intra-EU supplies of goods or services file the monthly Intrastat lists for September 2027 with the Customs Agency (ADM). Monthly filing applies where intra-EU supplies reached €50,000 in a quarter in any of the previous four quarters; otherwise the lists are quarterly, due on the 25th after the quarter. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers send INPS the UniEmens return with each employee’s pay and contribution data for September 2027, by the last day of the following month. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Individuals who cannot use or do not use Form 730 — including the self-employed and sole traders — file Redditi PF 2027 online for 2026. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Companies with a calendar financial year file the IRES return Redditi SC 2027 and the IRAP regional-tax return for 2026 online, by the last day of the tenth month after year-end. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Withholding agents file Modello 770/2027 summarising the tax withheld and paid in 2026, together with any compensation used. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Monthly VAT payers settle the VAT for October 2027 and pay it by F24; there is no monthly return, the figures go into the quarterly LIPE data return. Monthly settlement is compulsory above €800,000 turnover (€500,000 for services); smaller businesses may opt for quarterly settlement. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Businesses that opted for quarterly VAT settlement (turnover up to €800,000, or €500,000 for services) pay the Q3 2027 VAT by F24, adding 1% interest. The fourth quarter is not paid separately: it is settled with the annual VAT balance on 16 March. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers and other withholding agents (sostituti d’imposta) pay by F24 the IRPEF and regional/municipal surtaxes withheld from wages, and the tax withheld from self-employed fees, paid in October 2027. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers pay by F24 the INPS contributions (employer and employee shares) on the wages for October 2027. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Self-employed artisans and traders registered with INPS pay by F24 the quarterly instalment of fixed contributions on the minimum income for 2027; contributions on income above the minimum are paid with income tax. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Businesses making intra-EU supplies of goods or services file the monthly Intrastat lists for October 2027 with the Customs Agency (ADM). Monthly filing applies where intra-EU supplies reached €50,000 in a quarter in any of the previous four quarters; otherwise the lists are quarterly, due on the 25th after the quarter. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Every VAT-registered business files online the data of its monthly or quarterly VAT settlements for Q3 2027 (Comunicazione liquidazioni periodiche IVA). The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers send INPS the UniEmens return with each employee’s pay and contribution data for October 2027, by the last day of the following month. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Companies with a calendar year pay by F24 the second (or single) 2027 advance of IRES and IRAP. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Individuals who file Redditi PF, and self-employed people, pay by F24 the second (or single) IRPEF advance for 2027; for 730 filers it is withheld from November pay. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Monthly VAT payers settle the VAT for November 2027 and pay it by F24; there is no monthly return, the figures go into the quarterly LIPE data return. Monthly settlement is compulsory above €800,000 turnover (€500,000 for services); smaller businesses may opt for quarterly settlement. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers and other withholding agents (sostituti d’imposta) pay by F24 the IRPEF and regional/municipal surtaxes withheld from wages, and the tax withheld from self-employed fees, paid in November 2027. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers pay by F24 the INPS contributions (employer and employee shares) on the wages for November 2027. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Property owners pay by F24 the IMU balance for 2027, at the rates published by the municipality for the year. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Monthly and quarterly VAT payers pay by F24 an advance on the December (or fourth-quarter) VAT, normally 88% of the corresponding amount for the previous year (other methods allowed); no advance is due below €103.29. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Businesses making intra-EU supplies of goods or services file the monthly Intrastat lists for November 2027 with the Customs Agency (ADM). Monthly filing applies where intra-EU supplies reached €50,000 in a quarter in any of the previous four quarters; otherwise the lists are quarterly, due on the 25th after the quarter. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.

Employers send INPS the UniEmens return with each employee’s pay and contribution data for November 2027, by the last day of the following month. The Agenzia has not yet published its 2027 scadenzario, so this date follows the statutory rule.