When are the 2021 tax deadlines for freelancers?

If you’re a freelancer or have your own business, it’s important to make sure you’re filing your taxes correctly and on time. The Italian Tax Authority has its own tax return calendar for freelancers and VAT holders for 2021—but if you’re overwhelmed by how full and complicated it seems, no worries. We’ve created this simple calendar guide to help you know which key dates you need to remember. Read on for a month-by-month list  of this year’s main tax payment deadlines for freelancers and individual business owners who operate with a VAT number.

January 16

• VAT payments—Make your monthly payment to the tax authorities.

January 25

• Intrastat declaration—Submit a list of all invoices from the fourth quarter of 2020 that you issued to clients based in the European Union.

January 31

• RAI fee—Make a lump sum payment to the Italian public service broadcaster as part of your electricity bill. If your TV or computer is not equipped with a tuner or if you use your device for personal and not business purposes, you may request to be exempted from the RAI fee for the entire year by this date.

February 16

• VAT payments—Make your monthly payment to the tax authorities, and your quarterly payment for the last quarter of 2020.
• INPS—Make the mandatory minimum contribution for artisans and individual businesses, based on the last quarter of 2020.

March 16

• VAT payments—Make your monthly payment to the tax authorities.

April 16

• VAT payments—Make your monthly payment to the tax authorities.

April 26

• Intrastat declaration—Submit a list of all invoices from the first quarter of 2021 that you issued to clients based in the European Union.

May 16

• VAT payments—Make your monthly payment to the tax authorities, and your quarterly payment for the first quarter of 2021.
• INPS—Make the mandatory minimum contribution for artisans and individual businesses, based on the first quarter of 2021.

May 31

• Stamp duty on electronic invoices—Make a payment based on your invoices from the first quarter of 2021. If the amount is less than €250, you don’t have to pay until September 30, 2021.

June 30

• Income Tax Return—Due to the Coronavirus emergency, the 2020 tax return deadlines have been deferred from June to September and November 2021 (see below for details).
• RAI fee—Pay your RAI fee on this date, or request an exemption by this date to avoid paying for the second half of the year.

July 16

• VAT payments—Make your monthly payment to the tax authorities.

 July 26

• Intrastat declaration—Submit a list of all invoices from the second quarter of 2021 that you issued to clients based in the European Union.

 August 20

• VAT payments—Make your monthly payment to the tax authorities, and your quarterly payment for the second quarter of 2021.
• INPS—Make the mandatory minimum contribution for artisans and individual businesses, based on the second quarter of 2021.

September 16

• VAT payments—Make your monthly payment to the tax authorities.

 September 30

• Deferred deadline for income tax return (IRPEF)—File the 730 Form if required.
• Stamp duty on electronic invoices—Make a payment based on your invoices from the second quarter of 2021. If the amount is less than €250, you don’t have to pay until November 30, 2021.

October 16

• VAT payments—Make your monthly payment to the tax authorities.

October 25

• Intrastat declaration—Submit a list of all invoices from the third quarter of 2021 that you issued to clients based in the European Union.

November 16

• VAT payments—Make your monthly payment to the tax authorities, and your quarterly payment for the third quarter of 2021.
• INPS—Make the mandatory minimum contribution for artisans and individual businesses, based on the third quarter of 2021.

November 30

• Deferred deadline for income tax return (IRPEF)—File the Individuals Income Tax form, if required.
• Stamp duty on electronic invoices—Make a payment based on your invoices from the third quarter of 2021. If the amount is less than €250, you don’t have to pay until January 31, 2022.

December 16

• VAT payments—Make your monthly payment to the tax authorities.
• Commercial register dues—Pay your dues for belonging to the commercial register, if applicable.

Even if you prefer to rely on an accountant to manage your tax deadlines, knowing the relevant payment dates in advance will help you to organize your business better. If you’re looking for a simple, secure and 100% digital way to manage your business' finances, check out our N26 Business accounts. 

Take full control of your money, straight from your smartphone. Make contactless and mobile payments, and get access to features like Statistics to see your monthly business expenses at a glance. Sign up for a premium business plan to get access to Spaces—10 sub-accounts that sit alongside your main account and allow you to organize your money however you choose. Create a space for a special project, or one to save for your tax payments. Compare our business accounts to find the one that’s right for you.