Sommario
Payments on 21 July for ISA and flat-rate taxpayers
Yesterday’s DL No. 84 of 17 June 2025 containing urgent provisions on tax matters was published in the Official Gazette No. 138.
The decree, which entered into force today, certifies the postponement of the deadline for payments resulting from the income, IRAP and VAT declarations of taxpayers affected by the application of the synthetic indexes of tax reliability (ISA), including those adhering to the ‘flat-rate’ or ‘minimum‘ regime.
Now, according to Article 13 of DL 84/2025, payments must therefore be made
– by 21 July 2025 (instead of by 30 June), without any surcharge;
– or from 22 July to 20 August 2025, instead of by 30 July, with a surcharge of 0.4% by way of interest payable.
The extension applies to entities that, at the same time:
– engage in economic activities for which the synthetic indices of tax reliability (ISA), referred to in Article 9-bis of DL 50/2017, have been approved;
– declare revenues or compensation not exceeding the limit established, for each index, by the relevant decree of approval of the Minister of Economy and Finance (equal to €5,164,569).
The postponement extends to persons who
– participate in companies, associations and enterprises that meet the above requirements;
– must declare income ‘for transparency’, pursuant to Articles 5, 115 and 116 of the TUIR.
New deadlines 2026
As from 2026, the wothholding tax reports (i.e. “CU” reports) relating exclusively to income deriving from self-employment services will have to be filed electronicalyl to the Italian tax authorities by 30 April of the year following the year in which the sums and values were paid.
The deadline for filing is thus extended by one month compared to the “normal” deadline, expiring on 31 March.
In fact, the timeline by which the tax authorities must make available the pre-filled income tax returns relating to taxpayers with income other than employment is generally postponed from 30 April to 20 May – starting from the REDDITI PF 2026 forms (for FY 2025).
Further changes are also envisaged to the deadline for sending data on healthcare expenses incurred by individuals to the Health Card System, for the purpose of the pre-compilation of income tax returns (730 and REDDITI PF forms) by the tax authorities: in fact, the annual deadline is restored (as opposed to the 6 months term). 2026 will therefore
Catastrophic policy penalties
As of 30 June next, sanctions should become effective for large companies (those exceeding the numerical limits of at least two of the three criteria consisting of 25 million euro balance sheet, 50 million net sales and service revenues, 250 employees) that have not fulfilled their obligation to insure against catastrophic risks.
It is precisely the rule on penalties, however, that represents an unresolved issue, so that the scenario from 30 June onwards appears uncertain: each Ministry would have to issue an “implementing measure” setting out the consequences of not taking out a catastrophic policy.
Until compliance measures are in place, no penalties seem to be applicable to non-compliant companies.
AI Act
EU Regulation 2024/1689, better known as the AI Act—the world’s first comprehensive law governing artificial intelligence—is now in force, and interest in the compliance to this piece of legislation is clearly growing.
The AI Act does not only affect technology giants. Every company that uses artificial intelligence systems – from HR management software to chatbots for customer service, from pricing algorithms to intelligent video surveillance systems – has to deal with the obligations of the EU regulation.
It classifies AI systems according to their level of risk: from prohibited ones (such as real-time facial recognition in public spaces) to high-risk ones that require compliance assessments, to general-purpose AI that still needs transparency towards users.
While some provisions are already operational, the bulk of the obligations will come into force between 2025 and 2027.
Penalties of up to 7 per cent of the annual global turnover or EUR 35 million for the most serious violations are foreseen.
Parental leave: three months at 80%
INPS has issued Circular 95/2025, which makes the three-month 80% paid parental leave (until the child is six years old) operational.
The provisions introduced only affect parents who terminate (even for just one day) maternity or, alternatively, paternity leave at a later date:
- to 31 December 2023, for entitlement to the allowance increased from 60% to 80% for the additional month introduced by the Budget Law 2024;
- to 31 December 2024, for entitlement to the allowance increased from 30% to 80% for the additional month introduced by the Budget Law 2025.