September 30th: Key tax Deadlines

Last call for the composition with creditors biennial 2025/2026, model 730 at the terminus, adn new appointments in the field of VAT and stamp on electronic invoices.

September 30th is one of the key dates of the monthS deadlines, which engages VAT and intermediary firms, but also employees and pensioners who must still submit the pre-filled declaration.

Let’s take stock of the deadlines expiring next tuesday.

Composition with creditors biennial 2025/2026, last call on 30 September.No extension for membership

This is undoubtedly the appointment in the spotlight: on September 30th, the possibility of adhering to the biennial composition with creditors ends, a measure introduced as part of the tax reform aimed at encouraging compliance between tax and VAT payers.

The 2025/2026 agreement didn’t gain much traction,at least from the viewpoint of the institutional dialog campaign. The Ministry of Economy only activated a campaign mid-month, re-releasing a spot from last year, as did the Revenue Agency, making the tax speedometer available to VAT payers affected by the instrument.

This second iteration offers no significant changes. For the CPB 2025/2026, the special repentance applies, as dose the application of the reduced flat tax on incremental income, provided it does not exceed the threshold of 85,000 euros.

There are also no changes to the deadline. There will be no extensions, barring any last-minute surprises.