Until 31 December

Income Tax

Waiver or revocation of simplified direct estimation and objective estimation for 2026 and subsequent years: 036/037

November 2025. One-stop shop - Import regime: 369
Second quarter 2025: request for reimbursement of tax incurred in connection with the North Atlantic Treaty Organization, the International Headquarters of said Organization and the States party to said Treaty: 364
Second quarter 2025: request for reimbursement of tax contributions borne by the armed forces of the Member States of the EU : 381
Waiver or revocation of simplified regimes and agriculture, livestock and fishing for 2026 and beyond: 036/037
Option or revocation for determining the tax base by means of the global profit margin in the special regime for used goods, works of art, antiques and collectibles for 2026 and subsequent years: 036
Option for taxation at destination for distance sales to other countries of the European Union for 2026 and 2027: 036
Waiver of common deduction regime for differentiated sectors for 2026: without model
Communication of registration in the special regime of the group of companies: 039
Option or waiver of the advanced modality of the special regime of groups of companies: 039
Annual communication regarding the special regime of the group of companies: 039
Option for the special cash basis regime for 2026: 036/037
Waiver of the special cash basis regime for 2026, 2027 and 2028: 036/037

November 2025. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book