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The Italian tax calendar: balances, advances and the year's deadlines

The tax year of a freelancer or small business, month by month: monthly and quarterly VAT settlements, the March VAT balance with instalments or deferral, income tax balance and advances in June and November, reports and returns, deadlines falling on a weekend. Then the 2026 extension for ISA and flat-rate taxpayers, instalments, the F24 and how to build a personal tax calendar. Two modules with case studies, 2026 rules.

Foundational2 modules39 minFree course

2026 rules — verified on September 25, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

This content is part of the path: Self-employed professional with withholding tax· Step 2 of 11· Next step: Italian withholding tax on a freelancer's invoice — net amount payable

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Recognise the three families of deadlines a VAT-registered person faces: periodic VAT, income taxes, returns and reports
  • Place in 2026 the dates of monthly and quarterly VAT settlements and of the annual VAT balance
  • Know when the income tax balance and advances fall due and when returns are filed
  • Deal with deadlines that land on a Saturday, a Sunday or a public holiday
  • Choose between a single payment, instalments and deferral for the March VAT balance
  • Know who benefits from the 2026 extension to 20 July and what paying in the following thirty days costs
  • Split the advance into two equal instalments when subject to ISA or the flat-rate scheme
  • Pay the balance and first advance in instalments within the 16 December limit
  • Move the VAT balance to the income tax deadline and work out the surcharge
  • Build a personal calendar with F24 payments, set-asides and yearly checks

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 120 minFree — no accountA self-employed professional's tax year: VAT and income tax dates, month by monthWhat you will be able to do
    • Recognise the three families of deadlines a VAT-registered person faces: periodic VAT, income taxes, returns and reports
    • Place in 2026 the dates of monthly and quarterly VAT settlements and of the annual VAT balance
    • Know when the income tax balance and advances fall due and when returns are filed
    • Deal with deadlines that land on a Saturday, a Sunday or a public holiday
    • Choose between a single payment, instalments and deferral for the March VAT balance
    Read this module
  2. Module 219 minFree — no accountExtensions, instalments and the F24: building a calendar that never misses a paymentWhat you will be able to do
    • Know who benefits from the 2026 extension to 20 July and what paying in the following thirty days costs
    • Split the advance into two equal instalments when subject to ISA or the flat-rate scheme
    • Pay the balance and first advance in instalments within the 16 December limit
    • Move the VAT balance to the income tax deadline and work out the surcharge
    • Build a personal calendar with F24 payments, set-asides and yearly checks
    Read this module

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (5)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (5)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

Download the handouts

Where this course leads

A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.

Run the numbers

The linked calculators apply this course's rules to your own figures — for free.

File it

Step-by-step guides to the official forms cited in this course.

Go further

The courses that follow on from this one.

Read in Italian

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.