Italy’s March Tax Calendar: Key Dates for Irpef, VAT, and More

March is a busy month for Italian taxpayers, with a significant number of tax obligations falling due. A total of 79 deadlines are scheduled throughout the month, starting with a particularly heavy load on Monday, March 2nd. This article outlines the key dates and obligations for businesses and individuals, based on information from Il Sole 24 Ore.

Key Dates in March 2026

March 2nd: Multiple Deadlines

• Irpef Adjustments: Withholding agents are required to finalize adjustments between previously applied withholdings and the actual Irpef tax due on employee and similar worker income, including regional and municipal surcharges.
• Stamp Duty on Electronic Invoices: Taxpayers who issued electronic invoices in the fourth quarter of 2025 must pay the stamp duty. Payment must be made electronically via the F24 form, while public bodies should use the F24 Ep form.
• Periodic VAT Payments (Lipe): The deadline for transmitting data related to periodic VAT payments (Lipe) for the fourth quarter of 2025 is also March 2nd. This requirement is waived for those submitting their 2026 VAT return using the VP form.

March 3rd: Registration Tax on Leases

Tuesday, March 3rd, is the deadline for paying the registration tax on lease and rental contracts entered into or tacitly renewed from February 1st, 2026. Electronic registration allows for simultaneous payment. Contracts with flat-rate tax arrangements are excluded.

March 16th: Comprehensive Reporting Deadlines

March 16th features several important deadlines:

• Data for Pre-compiled Tax Returns: Entities such as banks (mortgage interest expense) and condominium administrators (common area expenses) must transmit information to the Revenue Agency for preparing the pre-compiled tax returns.
• Single Certifications (Cu): Withholding agents – including public and private employers and INPS – must electronically submit Single Certifications (Cu) containing 2025 income data to the Revenue Agency. These certifications must also be provided to recipients by the same date.
• VAT Balance Payment: The VAT balance resulting from the annual declaration is due if the amount exceeds 10.33 euros. Payment options include a single payment or monthly installments with a 0.33% interest rate per installment, payable from March 16th to December 16th, 2026. Alternatively, a single payment can be made by June 30th, 2026, with a 1.60% increase, or by July 30th with a 0.40% increase.

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