October 2026 tax deadlines: stamp duty, Tobin Tax, IOSS VAT and POS link

Contracting parties to lease and rental contracts who have not opted for the "dry tax" regime must pay the registration tax on lease and rental contracts stipulated or tacitly renewed with effect from September 1st, with Form "F24 payments with identifying elements" (F24 ELIDE). The expected deadline is today, October 1, 2026.

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By 15 October, ISA entities who have signed up to the two-year Composition with Creditors for 2025-2026 (CPB), introduced by Tax Decree no. 84/2025, must pay the 8th installment of the tax in lieu of income taxes and related additional taxes as well as the regional tax on productive activities, for the years concerned, with a maximum of 10 monthly installments of the same amount with the addition of interest calculated at the legal rate on the installments subsequent to the first.

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The Tobin Tax also expires on October 16th. Banks, trust companies, investment companies authorized to carry out professional activities towards users of investment services and activities and subjects who intervene in the execution of financial transactions (including intermediaries not resident in the territory of the State and notaries who intervene in the formation or authentication of deeds referring to the same operations) must pay the tax relating to transfers of ownership of shares and other participatory financial instruments carried out in the previous month. You pay via form F24 using the tax codes 4058, 4059 and 4060.

Merchants are required to make the connection between the electronic payment tools (POS) and the fee certification tools (telematic recorders or "Online commercial document" web procedure) using the specific functionality available in the "Invoices and Fees" portal. The connection consists of a logical communication to the Revenue Agency which associates the POS used with the tools for storing and transmitting the fees. For POSs activated in August 2026, the connection with the electronic register or with the "Online commercial document" procedure must be communicated via the Invoices and Fees portal by 31 October 2026.

The electronic transmission of the IOSS VAT declaration relating to remote sales of imported goods (in shipments of an intrinsic value not exceeding 150 euros) of the previous month must be carried out by 31 October by subjects registered with the One Stop Shop for Imports (IOSS), indicating for each Member State of consumption the taxable amount, the rate and the tax due for the sales of goods carried out there. The IOSS VAT Declaration is sent electronically to the Agency via the OSS Portal.

The tax due on the basis of the monthly declaration must also be paid within the same deadline, i.e. the VAT relating to distance sales of goods imported from territories or third countries for which the tax became payable in the previous month.

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