Modello Redditi PF 2026 Deadline: the two November dates to remember

Two November dates to mark right now

Yuri repairs bicycles in the Sant'Eusebio area and works under the flat-rate scheme. Last November he did one thing and thought it was enough: he filed his income tax return and closed the drawer. In December an F24 arrived with a few euros of interest to pay. He had never paid the November advance, because nobody had explained that it was a second obligation, with a date of its own.

The Modello Redditi PF 2026 is the return on income earned in 2025 by those who cannot use the 730 form. In 2026 there are two November deadlines. The return must be sent electronically by Monday 2 November: the ordinary 31 October deadline was pushed back because that day falls on a Saturday and 1 November is a public holiday. By Monday 30 November, instead, you pay the second or single advance payment, that is, the part of the tax already calculated in the return that is still owed. Doing one of the two does not mean you are finished: you need both, on different days.

Who has to file the Modello Redditi PF

When it is your turn

In short: if in 2025 you worked with a VAT number, your return is almost always the Modello Redditi PF. The same goes for freelancers, for those under the flat-rate or favourable scheme, for anyone who received income from abroad or holds accounts and property outside Italy, for those who rent out more than four flats with short-term contracts, for anyone who also has to file VAT, IRAP or 770, and for those with «other» income or income passing through a trust. The one question that tells us straight away which road to take is this: does whoever pays you give you an invoice or a Certificazione Unica? If the answer is «invoice», the form is usually the Redditi PF.

When the 730 still applies

If in 2025 you received only a salary or a pension, your return is the 730, which this year was due by 30 September. There are, however, in-between cases — a registered rental contract, a second job, a house inherited during the year — that change the form you need. Better not to guess: picking the wrong form means doing everything again from scratch. A call to our patronato or a WhatsApp message is enough to work out which road is yours, and if you need one we will book the appointment right away.

What to bring to the appointment

Preparing your folder is easier than it looks. As a rule these documents are enough:

• a valid identity document and tax code, yours and your spouse's if you are filing together
• the Certificazioni Uniche 2026 received from employment, pension or collaborations
• the invoices issued and received in 2025, if you have a VAT number
• the receipts of payments already made with the F24 form: balance, advance payments and contributions
• the registered rental contract and the receipts for the rent, if you have properties to let
• the 2025 expenses that can be deducted: specialist visits, medicines, mortgage, insurance
• the IBAN of the account where you want to receive any refund

If you wish, you can also start from the pre-filled Modello Redditi from the Agenzia delle Entrate: it can be sent from 27 May 2026 until 2 November. Even then, checking remains the step that makes the difference, because a missing figure in the return is a deduction that never arrives. At our desk we go through your documents before sending, so mistakes stop on the table and not in the year after.

How the appointment at our desk works

With us the job is done in about half an hour, in three simple steps.

1. Choose the day

Book however you prefer: call the number below, message us on WhatsApp, or just come to Via Oreste Terenghi 21/23, 20092 Cinisello Balsamo (MI). We are open Monday to Friday, 9:30 am to 12:30 pm and 3:00 pm to 7:00 pm, and we see people by appointment. The weeks between late October and early November are the busiest of the year: those who call early get the day they need, those who wait take what is left.

2. We fill it in together and show you the figures

An adviser enters the data, checks the sections that concern your activity and shows you the result before sending: how much you owe, when you pay, whether anything comes back to you. Asking a question at the counter costs nothing; the work of filling in and sending is paid for, and we tell you the amount before we start, so there are no surprises at the end.

3. We send it and give you the receipt

We transmit the return electronically to the Agenzia delle Entrate and hand you the receipt confirming it was filed. Keep it with your other important documents: it is proof that you did everything on time, and you will need it in the years to come.

Back to Yuri from Sant'Eusebio: this year we called him in mid-October, he came in one morning with his folder and within thirty minutes he had the receipt in hand. And this time he marked the November advance on his phone calendar, with a reminder at the start of the month.

When the taxes are paid: the right dates

After filing come the payments, and they are another set of dates to keep an eye on. The taxes that come out of the Modello Redditi PF are paid with the F24 form, at these moments:

• balance and first advance instalment: by 30 June 2026, or by 30 July 2026 with a small surcharge of 0.40%
• for those under the flat-rate or favourable scheme and for ISA taxpayers the deadline is pushed back: by 20 July 2026 with no surcharge, or by 20 August 2026 with 0.80% (this is the extension provided for by Decree-Law 89/2026)
• second or single advance payment: by Monday 30 November 2026. If the total advance is below 257.52 euros it is paid in one single instalment on this very date; for ISA and flat-rate taxpayers the single-payment threshold is 206 euros
• if the advance reaches 257.52 euros it is split into two instalments: 40% in June together with the balance, the remaining 60% on 30 November
• the balance and the first instalment can also be paid in instalments, up to a maximum of 7 monthly payments from June to December, with the last one by 16 December. The November advance, however, cannot be split into instalments: it must be paid in full

Be careful not to mix up the two moments: whoever pays the November advance thinking they had already finished with June ends up in the same position as Yuri, only the other way round. If you are unsure how much to pay and when, bring us the return: the figures take ten minutes and you leave with the dates written on the page.

Late filing, mistakes and corrections: what is left to do

If a deadline slips past you or you notice a mistake after filing, the road is not closed: what changes is the form to use and the bill to pay. Here is how things stand, according to the official rules:

• by 2 November 2026: you file the Modello Redditi PF as normal, or correct this year's 730 with the corrective Modello Redditi. No penalties
• from 3 November 2026 to 31 January 2027: the return is late but still valid. A fixed penalty of 250 euros applies, which with voluntary correction (ravvedimento operoso) drops to 25 euros if no tax to pay emerges from the return
• beyond 90 days: the return is treated as omitted. The penalty rises to 120% of the tax due, with a minimum of 250 euros; if there is nothing to pay the fine ranges from 250 to 1,000 euros
• late payments, including the November advance: these are put right with voluntary correction (ravvedimento operoso). The rule is simple: the sooner you pay, the less you add, because statutory interest on the time elapsed is added to the penalty

And if the mistake comes to light after filing? By 2 November 2026 you use the corrective Modello Redditi; after that you move to the supplementary Modello Redditi (integrativo), which can be filed by next year's deadline and in any case no later than 31 December 2031. If the correction throws up extra tax due, you pay the difference plus interest. The filing receipt we gave you is there for exactly this: bring it to the office and we will rebuild the return together, point by point.

The questions we are asked most at the counter

Here are the quick answers to the five questions that come up most often at our patronato in Cinisello Balsamo. If your situation is not among them, call us or message us on WhatsApp: understanding your case takes five minutes, not an hour.