Italian summer tax suspensions 2026: payments, compliance notices, assessments and tax litigation

As every year, August brings a web of suspensions: the extension of payments falling due between 1 and 20 August, the suspension of deadlines to reply to compliance notices and documentation requests, and the suspension of procedural terms from 1 to 31 August.

Beware of the exceptions, though: not everything stops (for instance certain collection activities and non-procedural deadlines). Before the holidays it is worth mapping your own deadlines: the network prepares it for clients with open positions.

Summary note by the CommercialistiAvvocati network, based on specialised legal and practice sources. The text does not reproduce original contributions and does not constitute professional advice.