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Italian Redditi ENC form: income tax return of non-commercial entities

The Redditi ENC form is the income tax return of non-commercial entities and similar bodies subject to IRES: public and private bodies other than companies, trusts and ONLUS resident in Italy whose exclusive or main purpose is not a commercial activity, as well as non-resident companies and non-commercial entities with income produced in Italy. It is completed with the Agenzia's RedditiOnLine ENC software and sent online. In 2026, for a tax period matching the calendar year, it is sent between 15 April and 2 November 2026, because 31 October falls on a Saturday. It must not be confused with the EAS form, which is a data report, not an income tax return.

Up to date for 2026 — verified on September 25, 2026Official procedure, no printed formGuide: about 120 min

Deadlines

From 15 April 2026
Filing opens for entities whose tax period matches the calendar year
2 November 2026
Filing deadline for the 2025 calendar-year tax period: the last day of the tenth month after year-end, 31 October, falls on a Saturday
Last day of the tenth month after year-end
General rule for entities whose tax period does not match the calendar year (art. 2(2) of Presidential Decree no. 322 of 1998)

Documents to prepare

  • The entity's deed of incorporation or articles, showing the exclusive or main purpose of its activity
  • The entity's tax code and the legal representative's details
  • The year's income data: land and buildings, capital, business, miscellaneous
  • The Agenzia's RedditiOnLine ENC software and online service credentials, or an authorised intermediary
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Non-commercial entities resident in Italy: public and private bodies other than companies, including trusts, whose exclusive or main purpose is not a commercial activity
  • Non-profit organisations of social utility (ONLUS), except cooperatives, including social cooperatives
  • Non-resident companies and non-commercial entities of any kind, including trusts, that produced in Italy during the year business income through a permanent establishment, land and building income, capital income, miscellaneous income, self-employment income or partnership income
  • Curators of vacant estates, if the heir called to the estate is subject to IRES and the vacancy lasts beyond the tax period in which the succession opened
  • It does not apply to corporations and commercial entities, which use the Redditi SC form

Worked example

The cultural association Il Ponte in Lucca and its two premises

Il Ponte is an association whose registered articles set cultural, non-commercial activities as its main purpose; in 2025 it collected 18,000 euro of rent from two premises it owns. As its main purpose is not a commercial activity, it is a resident non-commercial entity and declares its income with the Redditi ENC 2026 form, not with Redditi SC. The treasurer completes the return with the RedditiOnLine ENC software and hands it to an authorised intermediary, who sends it on 20 October 2026, before the 2 November deadline. The EAS report, where due, remains a separate obligation.

How to fill it in, step by step

  1. Check the nature of the entity: its exclusive or main purpose follows from the law, the deed of incorporation or the articles if drawn up as a public deed or an authenticated or registered private deed; failing that, from the activity actually carried on in Italy.
  2. Download the Redditi ENC 2026 form and its instructions, including the general instructions shared by Redditi SC, SP and ENC, from the Agenzia's « Modello e istruzioni » page.
  3. Complete the return with the RedditiOnLine ENC software, always using the latest version, which checks for updates itself at start-up.
  4. Create the file to be sent and transmit it online through the Agenzia's online services, directly or through an authorised intermediary.
  5. Respect the filing window: from 15 April 2026 to 2 November 2026 if the tax period matches the calendar year, otherwise by the last day of the tenth month after year-end.
  6. Keep the transmission receipt.

Good to know

  • What makes an entity non-commercial is not its public or private nature, the social relevance of its aims, the absence of profit motive or the use of its results: it is its exclusive or main purpose.
  • For non-resident entities, the main purpose is always determined by the activity actually carried on in Italy.
  • Cross-border users with a European digital identity (eIDAS login) and an Italian tax code can send the return with the Agenzia's service in the Single Digital Gateway.
  • The Redditi ENC 2026 software was updated several times in 2026, most recently with version 1.4.0 of 15 September 2026.
  • The form and its instructions were approved by an order of 27 February 2026 and updated on the « Modello e istruzioni » page on 27 May 2026.

Common mistakes

  • Confusing the Redditi ENC form with the EAS form: the former is the income tax return, the latter a data report by associations.
  • Using Redditi ENC for an entity whose main purpose is a commercial activity, which files Redditi SC instead.
  • Classifying the entity by its lack of profit motive rather than by its exclusive or main purpose.
  • Counting the deadline as 31 October 2026 without noticing it falls on a Saturday: the deadline is 2 November 2026.
  • Filling in with an outdated version of the software instead of letting it update at start-up.

Frequently asked questions

Who must file the Redditi ENC form?

Resident non-commercial entities, including trusts, ONLUS (except cooperatives), non-resident companies and non-commercial entities with income produced in Italy, and the curators of certain vacant estates.

What is the 2026 deadline?

For a tax period matching the calendar year, from 15 April to 2 November 2026, because 31 October 2026 falls on a Saturday.

How does it differ from the EAS form?

Redditi ENC is the entity's annual income tax return; EAS is the report of tax-relevant data by associations. They are two separate obligations.

Which software is used to fill it in?

The RedditiOnLine ENC software provided by the Agenzia, which creates the file to be sent online and updates itself at start-up.

Go further

Related forms

Official sources

Read in Italian

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.