Italy: 2026 pre-filled tax return introduces revised timeline, enhanced features

Italy introduces a two-tier calendar for 2026 tax returns, with 730 forms accessible from 30 April and personal income tax returns from 20 May. The Revenue Agency has compiled 1.3 billion records featuring major increases in transport data and energy income reporting, alongside new features for simplified filing and automatic deduction calculations. 

Italy’s tax filing season begins with significant changes this year, as the Revenue Agency introduces a split calendar for different tax forms and expands digital capabilities for millions of taxpayers on 28 April 2026.

Staggered access dates

For the first time, taxpayers will access pre-filled returns on different schedules depending on their form type. The 730 form becomes available for viewing on 30 April, with submissions opening on 14 May. However, personal income tax returns won’t be accessible until 20 May, with submission starting 27 May.

This change follows adjustments to the Single Self-Employment Certifications deadline, now moved to 30 April under Legislative Decree No. 81/2025. The submission deadline remains 30 September for 730 forms, while personal income tax filers have until 2 November (as 31 October falls on a Saturday).

Massive data integration

The Revenue Agency has compiled over 1.3 billion records from employers, pharmacies, banks, and medical practices for taxpayers to review. Healthcare expenses dominate with more than one billion documents, followed by insurance premiums (96.5 million) and employment certifications (71 million).

Public transport season ticket data saw extraordinary growth—jumping 725% from 280,465 entries in 2025 to 2.3 million this year, thanks to mandatory reporting by transport companies. Energy income from photovoltaic systems surged 317%, while nursery school bonus data increased 98%.

New features and simplifications

Last year, 5.4 million taxpayers filed 730 forms directly, with 60% using the simplified method. This year’s version includes expanded powers for trusted representatives, who can now submit joint returns and manage heir authorisations.

Taxpayers earning over EUR 75,000 will see automatic calculations for deduction limits introduced in the 2025 budget law. VAT payers under advantageous and flat-rate regimes gain access to INPS social security contribution data.

A new addition includes appliance bonus grants for energy-efficient purchases, communicated by the Ministry of Business and Made in Italy. These cannot be combined with other tax breaks for the same expense.

Access requires SPID, CIE, or CNS credentials through the Revenue Agency website. Taxpayers can delegate family members or trusted persons through the online portal, certified email, or in person at Agency offices.

Following the differentiation of deadlines based on the models, the 2026 pre-filled tax return calendar is therefore as follows: