Italy - Scadenzario: July payroll withholdings (F24) due 20 Aug 2025 (standard rule; next business day applies if holiday)
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The official Scadenzario lists 20 Aug 2025 due items for sostituti d’imposta, including monthly PAYE on employment income paid in the prior month. Payment via F24 (telematic). If the statutory due date falls on a weekend/holiday, payment on the next working day is on time.
Effective Date
- 20 August 2025 (for July withholdings).
Published
- Scadenzario entries for Aug 2025.
Impact
- Late or missed F24 payments attract penalties/interest.
Payroll action
- File and pay F24 for July payroll withholdings by 20 Aug; align treasury cut-offs accordingly.