New deadline for income tax payment on October 30th with the surcharge of 0,4%
The Italian tax revenue agency with the announcement n.71/E of August 1st 2019, has clarified the possibility to pay direct taxes scheduled for September 30th on October 30th with the addition of 0,4% on the total amount due.
Taxpayers can pay in three instalments; the deadlines for the payment are scheduled in different days between the VAT number holder and the other taxpayers.
The following chart shows the deadline and the interest due by the taxpayers.
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Taxpayers with VAT number |
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| Installment number | Deadline | Interest rate % | Deadline with surcharge | Interest rate of the installment plan% |
| 1 | September 30th | 0 | October 30th | 0 |
| 2 | October 16th | 0,18 | November 18th | 0,18 |
| 3 | November 18th | 0,51 | ||
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Taxpayer without VAT number |
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| Installment number | Deadline | Interest rate % | Deadline with surcharge | Interest rate of the installment plan% |
| 1 | September 30th | 0 | October 30th | 0 |
| 2 | October 16th | 0,33 | October 31th | 0,18 |
| 3 | Dicember 2th | 0,66 | Dicember 2nd | 0,33 |
For every payment made before September 30th interests aren’t due.
Please do not hesitate to reach out to Professionals at Andersen & Legal Italy for further assistance on this subject.