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Extensions, instalments and the F24: building a calendar that never misses a payment
Dated official sources, and the contents this module links to · 1 section
Official sources
- Agenzia delle Entrate — Income taxes (Irpef, Ires): overview (2026 extension, Art. 6 DL 89/2026, ISA instalments, instalments up to 16 December) — verified on September 25, 2026
- Agenzia delle Entrate — How IRPEF is paid: equal instalments and the €206 threshold for ISA and flat-rate taxpayers — verified on September 25, 2026
- Agenzia delle Entrate — Annual VAT payment: how and when (deferral at 0.40% and instalments at 0.33%) — verified on September 25, 2026
- Agenzia delle Entrate — F24: how to make payments (electronic for VAT holders, offsetting, zero balance) — verified on September 25, 2026
- Agenzia delle Entrate — Flat-rate scheme: simplifications and remaining duties (no VAT settlements or return) — verified on September 25, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Total advance up to which ISA and flat-rate taxpayers pay everything by 30 November — €206
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
- Work out your June and November IRPEF advances
Historical or forecast method, ordinary regime or ISA and flat-rate: the amount of the advance and how it splits between the two instalments.
- Filling in the F24 for the IRPEF balance and advances
The step-by-step guide with sections, tax codes and reference year for the payment.
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.