Italy tax deadlines 2026.

Use this skill whenever asked about Italian payroll processing for employees. Trigger on phrases like "Italian payroll", "busta paga", "cedolino", "IRPEF ritenuta", "ritenuta d'acconto dipendenti", "INPS contributi", "contributi previdenziali", "TFR", "trattamento di fine rapporto", "CU certificazione unica", "F24", "tredicesima", "quattordicesima", "stipendio netto Italia", "brutto netto Italia", "Agenzia delle Entrate", "addizionale regionale", "addizionale comunale", "CCNL minimum wage", "ferie maturate", "malattia INPS", "maternità INPS", or any question about computing employee pay, income tax withholding, or social contributions in Italy. This skill covers IRPEF withholding, INPS contributions (employee and employer), TFR, mandatory benefits, busta paga (payslip) requirements, CU/F24 filing, and employer cost analysis. ALWAYS read this skill before processing any Italian employee payroll.

Use this skill whenever asked to prepare, review, or classify transactions for an Italian VAT return (Liquidazione IVA Periodica / LIPE) for a self-employed individual or small business under the regime ordinario in Italy. Trigger on phrases like "prepare LIPE", "Italian VAT return", "Liquidazione IVA", "IVA italiana", "classify transactions for Italian VAT", or any request involving Italy VAT filing. This skill covers Italy only, regime ordinario (monthly or quarterly LIPE). Regime forfettario, regime dei minimi, split payment, margin schemes, and VAT groups are in the refusal catalogue. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later (for workflow architecture) AND eu-vat-directive v0.1 or later (for EU directive content). ALWAYS read this skill before touching any Italian VAT work.

Use this skill whenever asked about Italian estimated income tax advance payments (acconti IRPEF) for self-employed individuals, freelancers, or professionisti. Trigger on phrases like "acconti IRPEF", "acconto imposta", "estimated tax Italy", "Italian advance tax", "primo acconto", "secondo acconto", "historical method", "forecast method", "metodo storico", "metodo previsionale", "F24 payment", or any question about advance income tax obligations under the TUIR. Covers the two-instalment schedule (40% by Jun 30, 60% by Nov 30), historical vs forecast computation methods, the EUR 257.52 threshold, penalties for shortfall, and F24 payment procedures. ALWAYS read this skill before touching any estimated tax work for Italy.

Use this skill whenever asked about forming, incorporating, or registering a company in Italy. Trigger on phrases like "set up a company in Italy", "SRL formation", "SRLS", "Camera di Commercio", "Italian company formation", "register a business Italy", "società a responsabilità limitata", "Registro delle Imprese", "partita IVA", "Italian notary", or any question about starting a business entity in Italy. Covers entity types (SRL, SRLS, SPA, SNC, SAS), registration process, capital requirements, costs, post-formation compliance, and bank account opening. ALWAYS read this skill before advising on Italian company formation.

Use this skill whenever asked about reducing tax in Italy, tax planning, saving tax, optimizing tax, allowances, deductions the client might be missing, or any question about legal strategies to minimize income tax liability for self-employed individuals in Italy. Trigger on phrases like "reduce tax", "tax planning", "save tax", "optimize", "allowances", "deductions I'm missing", "risparmiare sulle tasse", "ottimizzazione fiscale", "pagare meno tasse", "detrazioni", "deduzioni". ALWAYS read this skill before advising on any Italian tax optimization strategy.

Use this skill whenever asked about Italian INPS social contributions for self-employed professionals (Gestione Separata). Trigger on phrases like "INPS contributions", "Gestione Separata", "contributi previdenziali", "aliquota INPS", "rivalsa 4%", "acconto saldo INPS", "minimale contributivo", "massimale INPS", "F24 contributi", "how much INPS do I pay", or any question about Italian freelance social security obligations. Also trigger when classifying bank statement transactions showing F24 INPS payments, Gestione Separata acconti/saldo debits, or Agenzia delle Entrate INPS-related debits. ALWAYS read this skill before touching any Italian social contribution work.

Use this skill whenever asked about Italian income tax for self-employed individuals (lavoratori autonomi, liberi professionisti) under regime ordinario. Trigger on phrases like "Modello Redditi PF", "Quadro RE", "IRPEF", "redditi di lavoro autonomo", "imposta sul reddito Italy", "deduzioni", "detrazioni", "addizionale regionale", "addizionale comunale", "regime ordinario", "acconti IRPEF", "no tax area", "INPS Gestione Separata", "rivalsa INPS", or any question about filing or computing income tax for an Italian freelancer or professional. Also trigger when preparing or reviewing a Modello Redditi PF, computing deductions, or advising on regime ordinario tax obligations. This skill covers progressive IRPEF brackets, deduzioni, detrazioni, addizionali, acconti, Quadro RE structure, rivalsa INPS, and penalties. ALWAYS read this skill before touching any Italian income tax work. Does NOT cover regime forfettario -- see it-regime-forfettario.md.

Use this skill whenever asked about Italian IRAP (Imposta Regionale sulle Attività Produttive) for self-employed professionals. Trigger on phrases like "IRAP", "imposta regionale", "IRAP professionista", "IRAP autonomo", "valore della produzione", "regional production tax Italy", or any question about IRAP obligations for a self-employed client in Italy. Covers the standard 3.9% rate, valore della produzione netta, regional variations, and the landmark exemption for autonomous professionals without autonomous organisation. ALWAYS read this skill before touching any Italy IRAP work.