Tax day for those with VAT number, new deadline of July 21st

A hot July for freelancers and self-employed workers . And in general for those who have a VAT number: July 21, 2025 is the deadline for paying the 2024 balance and the 2025 advance payment of taxes. The deadline was initially set for June 30, but the Council of Ministers, with the approval of the Legislative Decree of June 12, approved the extension of tax payments.

Taxpayers can therefore make the payment on July 21st without any additional charges or costs. Alternatively, the payment can be made on August 20th 2025, adding 0.40% interest to the tax amount.

Ordinary and flat-rate VAT payment terms

The possibility of paying taxes on July 21, 2025 involves some categories of taxpayers.

The deadline concerns those who apply the Synthetic Reliability Indices – the so-called ISAs – and those who have been excluded from them: the latter category includes, for example, subjects who have started or ceased their activity (the cases of exemption are provided for by Legislative Decree no. 13/2024 ).

The payment due on 21 July also involves VAT holders who have joined the advantageous regime – provided for by article 27, paragraph 1, of Legislative Decree no. 98/2011 – and taxpayers who have joined the flat-rate regime .

Although it is often overlooked, one of the categories that can fulfil their tax obligations on 21 July is that of the members and associates of companies of associations and businesses that apply the ISAs.

The benefit is therefore extended to those who are indirectly participating in companies that are subject to these requirements.

However, individuals who are not carrying out a business or self-employed activity must have already paid their taxes.

The legislator, in other words, has decided to postpone the payment of the 2024 balance and 2025 advance tax payment only to economically active individuals who must manage tax obligations deemed to be complex.

To date, taxpayers who carry out agricultural activities and who are shown to be exclusively holders of agricultural income must have already made the various payments, as required by articles 32 and following of the Tuir.

What taxes are due on July 21st?

Taxes arising from the following declarations can be paid on 21 July 2025:

The original deadline for these taxes was last June 30, 2025.

The legislation in this regard appears very clear: the July deadline is foreseen for payments resulting from tax returns .

This includes, therefore, the tax balances relating to the 2024 tax period and the advance payments relating to 2025.

To summarize as much as possible, we are referring to:

• Irpef and Ires – balance 2024 and possible first advance payment 2025;
• flat rate tax on rents – balance 2024 and possible first advance payment 2025;
• substitute tax that taxpayers who have joined the flat-rate scheme must pay;
• substitute tax that minimum taxpayers must pay;
• any other substitute taxes, which derive, for example, from the higher income from the preventive settlement, the additional taxes – such as the so-called ethical tax – and the increases envisaged, for example, for shell companies;
• Ivie and Ivafe – the 2024 balance and any 2025 advance payment.

Worth highlighting is the inclusion of the tax on the agreed higher income among those that must be paid on July 21. We are faced with a particularly interesting decision for those taxpayers who have decided to join the biennial preventive agreement .

How VAT and INPS payments should be managed

Payments arising from the VAT declaration can also be paid on 21 July 2025.

In case the payment was not made by the ordinary deadline set for last March, it can be made by the new deadline.

In this case, however, it is necessary to apply an increase equal to 0.4% of interest for each month or fraction of a month that falls in the period between March 17 and June 30, 2025.

The July deadline also applies to the payment of the 2024 balance and the first 2025 advance payment of INPS contributions that must be paid by artisans , traders and professionals who are regularly registered with the various administrations .

Instructions for making the various payments

From what we have understood so far, the date that taxpayers must mark on their calendars is July 21st . Payments can be made by this date without further charges:

Those who need to have a little more time to make the various payments can do so by 20 August 2025 : in this case, however, it is necessary to take into account an increase equal to 0.40% on the amount that must be paid - which is due as interest.

In pure theory, the extension should have been July 20. However, since it fell on a Sunday, the deadline was moved to the following day.

Since there are a few days left until the deadline, those who intend to postpone the payment to August 20th should calculate the amount of interest precisely in order to make an informed choice. Postpone, yes, but knowing how much more you will pay.

Some advice for those who have opted for the flat-rate regime

VAT holders who have opted for the flat-rate regime must pay the substitute tax with the same deadlines established for Irpef .

The same rule applies to taxpayers who still benefit from the minimum regime . The payment deadline also applies in this case to those who have joined the biennial preventive agreement.

In general, the following rules apply to payments:

• if the amount is less than 51.65 euros the deposit does not have to be paid;
• if the amount is between 51.65 and 257.52 euros, the advance payment must be paid in a single solution by November 30;
• if the amount is greater than 257.52 euros, the payment must be made in two installments - the first by July 21 and the second by November 30, 2025.