Italy has published Law No. 106 with certain amendments, including an extension to 15 September 2021 of the deadlines for tax payments of income tax returns, regional tax on productive activities (IRAP) returns, and VAT returns that otherwise expires from 30 June to 31 August 2021, without surcharge.
The extension is available for taxpayers conducting economic activities that fall within the synthetic indexes of taxpayer reliability (ISA), similar taxpayers that meet the similar ISA requirements, and taxpayers under the flat-rate tax scheme for small companies.
