IRPEF — Italian Individual Income Tax

Use this Guide whenever asked about Italian income tax payments on account (acconti) 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", "metodo storico", "metodo previsionale", "acconto forfettario", "acconto cedolare secca", "F24 payment", "rateizzazione", "ravvedimento operoso", or any question about advance income tax payments in Italy. Covers who owes acconti, the June and November instalments and the equal halves for ISA and forfettario taxpayers, the thresholds, the July deferral with surcharge, monthly instalments, the historical and forecast methods, late payment penalties and ravvedimento, the F24 tax codes, and the matching cedolare secca, IRAP and INPS gestione separata acconti, with detail handed over to it-irap and it-inps-contributions. Read this Guide before any estimated tax work for Italy.

Use this Guide for Italian income tax (IRPEF) of self-employed individuals (lavoratori autonomi, liberi professionisti) under regime ordinario, and for the test of whether the regime forfettario applies instead. 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", "regime forfettario requisiti", "acconti IRPEF", "ritenuta d'acconto", "INPS Gestione Separata", "rivalsa INPS", or any question about filing or computing income tax for an Italian freelancer or professional. Covers IRPEF brackets and rates for 2026, the caps on detrazioni for high incomes, expense rules for professionals, addizionali, gestione separata, acconti, withholding on fees, the forfettario entry and exit test, filing forms and deadlines, and penalties. Does not compute the forfettario substitute tax, print the 2026 detrazioni amounts, or cover IRAP (see it-irap), INPS detail (see it-inps-contributions), acconti methods (see it-estimated-tax), VAT (see italy-vat-return), crypto (see italy-crypto-tax) or impatriati (see it-impatriati).

Use this Guide for Italian INPS contributions of self employed professionals with a VAT number and no professional fund (gestione separata): who is in it, the full and reduced rates, the massimale and minimale, rivalsa INPS, the base from Quadro RE, RH or LM, Quadro RR, saldo and acconti, instalments, F24 causali PXX, P10 and DPPI, deduction of contributions, and reading F24 debits on bank statements. Trigger on phrases like "INPS contributions", "Gestione Separata", "contributi previdenziali", "aliquota INPS", "rivalsa INPS", "acconto INPS", "minimale contributivo", "massimale INPS", "causale PXX", "Quadro RR" or "how much INPS do I pay". For IRPEF and the forfettario regime, read it-income-tax. Members of a professional fund (cassa) are out of scope.

Use this Guide whenever asked about Italian IRAP (Imposta Regionale sulle Attività Produttive). Trigger on phrases like "IRAP", "imposta regionale", "IRAP professionista", "IRAP autonomo", "valore della produzione", "regional production tax Italy", or any question about IRAP for an Italian business or professional. Individuals (sole traders, freelance professionals, forfettari) have not owed IRAP since 2022; the Guide says so first. Covers who still pays (partnerships, professional associations, companies, entities, public bodies), the value of production for each, the standard and special rates, the 2026 sector and bank surcharges, regional variations, employment deductions, the IRAP return and the acconti. ALWAYS read this Guide before touching any Italy IRAP work.

Use this Guide whenever asked to prepare, review, or classify transactions for Italian periodic VAT settlements and the quarterly Comunicazione delle Liquidazioni Periodiche IVA (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", "quadro VP", or "classify transactions for Italian VAT". Covers monthly and quarterly settlement, F24 payment, filing and payment deadlines, the LIPE rows VP1 to VP14, where reverse charge purchases go, and blocked or limited input IVA deductions. Regime forfettario, regime dei minimi, split payment, margin schemes, pro rata and VAT groups are refused. Load alongside vat-workflow-base and eu-vat-directive; electronic invoicing is in italy-einvoice.