On 1 October 2026, the editorial team of Commercialista Telematico released the official calendar of tax deadlines for October 2026, updated for all current legislative provisions. The calendar covers key dates for VAT monthly/quarterly payments (LIPE), periodic VAT settlements, withholding tax payments (ritenute su redditi di lavoro dipendente e autonomo), INPS social security contributions, substitute tax installments for flat-tax regimes, and the deadline for the 2025 tax return balance and first 2026 advance payment for certain categories. It also includes deadlines for the new CPB 2026-2027 adhesion and the special voluntary disclosure for 2020-2023.
Key Takeaways
- Critical Mid-Month Deadlines: 16 October: Monthly VAT payment (for monthly payers), withholding taxes on August salaries, INPS contributions for September. 20 October: Quarterly VAT communication (LIPE) for Q3 2026. 31 October: Deadline for CPB 2026-2027 adhesion renewal and for the special voluntary disclosure (ravvedimento speciale) 2020-2023 at the most favorable rate.
- Year-End Advance Payments: November deadlines (falling in October for some) include the second advance payment for 2026 income tax (IRPEF/IRES/IRAP) for taxpayers not subject to ISA, and the substitute tax for flat-rate regimes (regime forfettario). The calendar highlights the interaction between the new Omnibus Decree VAT extension and the quarterly VAT settlement.
- Regional and Local Tax Dates: IMU (municipal property tax) second installment due 16 December, but October is the last month to verify property data and request corrections. TARI (waste tax) deadlines vary by municipality; the calendar provides a lookup link. Professionals should integrate these dates into their practice management software.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement