How and when to file a tax return

Latest update: 06/08/2024

Natural persons file a tax return using form REDDITI PF or form 730, depending on the type of income.

Employees and retirees who have income from employment, a pension and some other sources may submit form 730. Spouses may submit form 730 jointly.

All other persons and taxpayers who are not resident in Italy for tax purposes during the tax year and/or during the year of filing of the tax return submit form REDDITI PF.

How to file a tax return (form Redditi PF or 730)

The Italian Revenue Agency provides taxpayers with the forms and instructions for completing form Redditi PF and form 730. Redditi PF may also be filed online using the software RedditiOnLine Pf (IT), with which the form can be completed, creating a file which is sent electronically through the Revenue Agency online services and generating the payment form F24.

Pre-completed tax return

To facilitate filing of the annual tax return, taxpayers may also use form 730 and the pre-completed Personal Tax Return form provided by the Revenue Agency, which both contain information pre-entered automatically, including deductions for health care expenses, university fees, insurance premiums, social security contributions, and building renovation and energy efficiency subsidies.

The pre-completed tax return(IT) is a free online service accessed by means of

• Public Digital Identity System (Spid) login
• Electronic Electronic Identity Card (CIE)
• National Services Card (CNS).

Citizens residing abroad who do not hold an Italian identification document may also use the login credentials issued by the INPS (INPS Circular 127 of 12/08/2021).

Once logged on to the service, you can view, change and/or add to your tax return before submitting it to the Agency. Once sent, the tax return, along with the submission protocol, is saved in the login area and can be viewed and downloaded.

All the steps necessary for accessing and using the pre-completed tax return can be found on the ‘Infoprecompilata’ information and support (IT) website.

Deadlines for submission of a tax return

A tax return must be submitted every year, by the following deadlines:

• For form 730, by 30 September of the year following the tax year, directly online or with the aid of a Fiscal Support Centre (CAF) or a qualified professional, or with tax deducted at source (i.e. by the employer).
• For form Redditi PF, by 31 October of the year following the tax year, online or with the aid of a Fiscal Support Centre (CAF) or a qualified professional.

Non-residents who are abroad at the time of filing of the tax return and are unable to send the tax return electronically may submit the REDDITI PF form by registered post or equivalent by no later than 30 November of the year following the tax year.

If the tax return is sent by post, a standard mail envelope must be used, of sufficient size to contain the tax return without it being folded. The envelope must be addressed to the Agenzia delle Entrate – Centro Operativo di Venezia, Via Giuseppe De Marchi n. 16, 30175 Marghera (VE) – Italy, and must be clearly marked with the taxpayer's first name, surname and tax code, as well as the words ‘Contiene dichiarazione Modello REDDITI 2023 Persone Fisiche’ [Contains tax return form REDDITI 2023 for natural persons].

Persons who are not resident in Italy in the tax year and/or in the year during which the tax return is due to be filed may use the REDDITI PF form only.

For more information on filing tax returns, see:
-    the instructions for form 730 (No 1. Introduction (IT))
-    part I of the instructions in information sheet 1 on the REDDITI PF form (No 6. Time limits and how to file the tax return (IT))
-    information sheet 2 on the REDDITI PF form for non-residents (No 5. Filing the tax return (IT)).