How and when to file a tax return

Latest update: 08/08/2024

Taxpayers who are not resident for tax purposes in Italy in the tax year and/or the year in which the tax return was submitted must use the Redditi PF form, indicating on the front page their non-national resident status.

In the absence of double taxation conventions, or in the case of conventions providing for taxation only in Italy or both countries, non-resident pensioners must fill in the first section of the RC box of the personal income form, with pension income received from the Italian State, from entities resident in Italy or from permanent establishments of foreign entities in Italy, irrespective of where the activity was carried out.

When to submit the tax return

The tax return must be sent using the Redditi PF form

• by 31 October each year, unless extended, if submitted electronically, via the Revenue Agency’s online services or through an authorised intermediary
• between 2 May and 30 June each year, if submitted in paper format to the post office.

Pre-completed tax return

In order to simplify compliance with the annual tax return, the Revenue Agency makes available a pre-completed personal income form(IT) to taxpayers. This already contains a number of automatically entered details, including deductions for health costs, university fees, insurance premiums, social security contributions, credit transfers for building renovation and energy renovation.

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

• using your Public Digital Identity System (SPID(IT)) Credentials
• Electronic Identity Card (CIE)
• National Service 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).

You can view, edit and/or supplement your tax return within the service and then send it to the Agency. Once it has been sent, the tax return with the submission protocol remains visible and downloadable within your authenticated area. All the steps required to access and use the pre-completed tax return are described on the ‘Infoprecompilata’ information and assistance(IT) website.

If the requirements for submitting a pre-completed tax return are not met, you can use the RedditiOnLine PF software(IT), which allows you to complete the form, create the file to be sent electronically via the Revenue Agency’s online services and generate a F24 payment form. Alternatively, you can contact a tax assistance centre (CAF) or specialised intermediary (accountants, etc.).

Residents abroad in receipt of a pension must also submit the REDDITI PF tax return. If they are able to file the tax return from Italy, they can use the normal arrangements for Italian taxpayers. In other cases, the tax return must be delivered on paper to a post office and addressed to the Agenzia delle Entrate - Centro Operativo di Venezia [Tax Agency - Venice Operating Centre](IT), via Giorgio De Marchi n. 16, 30175 Marghera (VE), Italy.