At last some good news for once: all tax payments that fell due last Friday, 16 May 2025, may be made up by 30 May 2025 without interest or penalties.
The reason is a breakdown of the Italian Revenue Agency's electronic services last Friday. The website had crashed, probably as a result of the overload following the activation of the simplified tax returns on Form 730 last Thursday, and was demonstrably inaccessible on 16 May 2025 between 10:00 a.m. and 7:30 p.m. Among other things, this meant that taxpayers had no way of accessing their tax account and, where applicable, of checking their credits in order to be able to correctly make the tax payments due on that day.
Following vigorous protests from numerous associations, the Italian Revenue Agency has now taken account of this situation: by means of an order published yesterday, all deadlines falling on 16 May 2025 are extended to 30 May 2025. It follows that, in particular, the tax payments listed below may be made up by 30 May 2025 without interest or penalties:
- payment of VAT for the month of April and for the first quarter of 2025 respectively,
- payment of the various withholding taxes on amounts withheld in the month of April 2025.
In addition, any deadlines for voluntary corrective filings and back payments of taxes that would have expired on Friday, 16 May 2025, may likewise be met within the extended deadline. In total, according to research by „Il sole-24 ore“, the extension of the deadline concerns around 47 due dates. The payments mentioned above are, however, likely to be the most important ones.
Please do not hesitate to contact us if you have any queries.
Yours faithfully,
Dott. Comm. Josef Vieider
Our newsletters – Useful Updates on Tax and Legal Matters
Corrective decree to the tax reform of 7 August 2026 – other changes
Legislative Decree No. 148 of 7 August 2026 introduces numerous further corrections to the tax reform – from income from employment to business and financial income, from VAT to tax assessment and the two-year advance agreement.
Corrective decree of 7 August 2026 and its effects on the mixed use of company cars
The corrective decree of 7 August 2026 (Legislative Decree No. 148/2026) standardises the calculation of the benefit in kind for the mixed use of company cars with retroactive effect from 1 January 2026 and at the same time introduces two new surcharges on the benefit-in-kind value.