Decree Law No. 84 of June 17, 2025, has been published in the Official Gazette, bringing important updates for those who need to make tax payments.
The good news? There’s more time to make payments related to income taxes, IRAP, and VAT for those applying the ISA indicators, including taxpayers under the flat-rate or simplified regimes.
Here are the new deadlines:
Until July 21, 2025 with no surcharge
From July 22 to August 20, 2025 with a small 0.4% surcharge
Who does the extension apply to?
Those engaged in activities subject to ISA
Those with revenue or compensation up to €5,164,569
Those participating in companies, associations, or businesses meeting these criteria
Those declaring income under “transparency” rules (Articles 5, 115, 116 of the TUIR)
Unsure how this extension applies to your specific situation?
Write to us! The Firmalex.it team is ready to help
Fabio Lo Giudice
Associate, Tax Advisor and CPA