A self-employed professional's tax year: VAT and income tax dates, month by month

Every figure and its source

Every figure in this module anchored to a fiscal constant, with the official page that establishes it.

• Fixed day of the month for monthly VAT deadlines — 16
  agenziaentrate.gov.it · 2026 rules
• Interest added to the VAT due by ordinary quarterly filers — 1%
  agenziaentrate.gov.it · 2026 rules
• Day of December by which the VAT advance is paid — 27
  agenziaentrate.gov.it · 2026 rules
• Interest per month on VAT balance instalments after the first — 0.33%
  agenziaentrate.gov.it · 2026 rules
• Surcharge per month or part of a month when the VAT balance is moved to the income tax deadline — 0.40%
  agenziaentrate.gov.it · 2026 rules

Contents linked from this module

• Work out your VAT balance instalments

  Enter the balance from the annual return and the number of instalments to get the amount and interest of each payment.