Who must file
Every Partita IVA holder who is an individual files the Modello Redditi PF. Forfettari use quadro LM and may not use the simplified Modello 730, which is for employees and pensioners.
Tax year and deadline
Calendar year. Modello Redditi PF for 2025 income is due by 2 November 2026; the Modello 730 runs from 14 May to 30 September. The balance of tax is due 30 June, or 30 July with a 0.40% surcharge.
Filing step by step
- File electronically only, using the pre-filled return in the Area Riservata with SPID, CIE or CNS.
- Or file through Entratel or Fisconline yourself if you are set up for it.
- Or have a CAF or a registered commercialista transmit it for you.
- Pay with form F24, electronically, with instalments available.
Penalties for filing or paying late
Since 1 January 2026 the penalties sit in the Testo unico sanzioni tributarie (D.Lgs. 173/2024). Failing to file the income-tax return carries a penalty of 120% of the tax due, with a minimum of 250 euro (art. 27); where no tax is due, 250 to 1,000 euro. A return filed no more than 90 days late is not treated as omitted, and under the ravvedimento rules (art. 14) the penalty falls to one tenth of the minimum. Paying the balance late is penalised at 25% of the unpaid amount, halved for a delay of up to 90 days and reduced to one fifteenth per day of delay for payments up to 15 days late (art. 38). Voluntary correction (ravvedimento operoso) before an audit reduces the penalty further.