Form 770/2026: Income for the 2025 Tax Year
News No. 26/2026
The deadline by which withholding agents are required to electronically file Form 770 with the Italian Revenue Agency for 2025 income is set this year for October 31, 2026; since that date falls on a Saturday, the deadline is extended to the next business day, Monday, November 2, 2026.
In this regard, the instructions for completing Form 770/2026 specify that the return is considered filed on the day the Revenue Agency completes receipt of the data. Proof of filing is provided by the notification confirming receipt of the data, which is also issued electronically.
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