When the Corporate Income Tax Return must be filed

Latest update: 08/08/2024

Ires taxpayers must e-file their tax return ("Redditi SC" form (It)) every year. The corporate income tax return must be submitted to the Revenue Agency online no later than the last day of the 10th month following the end of the tax period. If the tax period of the company or entity coincides with the calendar year, the deadline for submitting the return is fixed at 31 October of each year.

Corporate income tax return – "Redditi SC"

The authority responsible for the procedure is the Revenue Agency.

The Revenue Agency provides free RedditiOnLine SC software (It) for completion of the corporate income tax return. Once the form has been completed, the tax return must be submitted online via the Revenue Agency’s online services. To access the services, you need:

• Public Digital Identity System (SPID) credentials
• an Electronic Identity Card (CIE)
• a National Service Card (CNS).

Read more about how to access the online services of the Revenue Agency.

Once the tax return has been submitted, the electronic system will issue an acknowledgement of receipt of the file. Once the data submitted has been processed and no errors have been detected, the system will send a notification to the taxpayer confirming submission of the tax return. The sums due must be paid by means of form F24.

For more information consult "Tax return - Corporate Companies (It)".