Italy tax deadlines 2026.

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 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.