With the month of January the fiscal year also starts again. Compared to other months it is less demanding, but still cannot be underestimated. Let’s see the agenda tax obligations e contributory which involve everyone, from freelancers to businesses.
From VAT deadlines to social security payments, from Intrastat to the Rai license fee, the January calendar begins on the 15th and ends on the 31st, occupying the second half of the first month of the new year.
January 15th
For amateur sports associations, non-profit associations and pro loco that apply the facilitated regime of law 398/1991, January 15th is the date by which update the fees register.
All the commercial proceeds of the previous month must be noted, even with a single cumulative registration, using the statement approved with the Ministerial Decree of 11 February 1997, the so-called VAT register for minors.
Also by January 15th, all VAT subjects must also issue and register deferred invoices relating to goods delivered or services documented in the previous month, on the basis of DDT or equivalent documents.
January 16th
January 16th is one of the busiest dates of the month. The main obligations include the simplified Model 770.
Tax withholding agents, including condominiums, must:
- transmit the additional data via the F24/770 form;
- pay the withholdings made in the previous month.
Condominiums, in particular, must pay the withholdings of 4% on compensation paid to businesses and self-employed workers, using the tax codes:
- 1019 for IRPEF withholdings,
- 1020 for IRES withholdings,
- 1040 for self-employment.
Always expires by January 16th payment of INPS contributions relating to the previous month, both for employees and for the Separate Management, which concerns collaborators and professionals without a social security fund.
Finally, the payment of the fees should not be forgotten withholding taxes on short-term rentalsi.e. rentals lasting less than 30 days, an obligation that concerns both the owners and the platforms that collect the fees.
January 26th
January 26th is the date dedicated to operators who carry out operations with EU entities. The lists must be sent within this deadline Intrastatrelated:
- to sales and purchases of goods;
- to the provision of services rendered or received.
The deadline concerns both those who submit monthly Intrastats (December 2025 operations) and those who submit them quarterly (4th quarter 2025). The transmission takes place exclusively electronically.
January 31st
Closing the month is January 31st, a day with more than one important fulfillment. The first concerns the declaration of non-possession of the television, necessary to avoid being charged the Rai license fee on the electricity bill. The declaration must be submitted every year, even if the situation does not change, and can be sent online via the Revenue Agency, via Caf or by post.
The deadline for submitting applications also expires by the end of the month applications for Ordinary Redundancy Fund (Cigo) for objectively unavoidable events that occurred in the previous period. The request must be sent online to INPS and must indicate the cause, duration, workers involved and hours requested.
Finally, January is the month of the ISEE 2026 update. All certifications from the previous year expire on January 1st and anyone who intends to continue to benefit from benefits such as a single allowance, nursery bonus, school benefits, bill bonuses and other contributions must present a new DSU.
The update can be carried out directly on the INPS portal or via Caf and authorized professionals.
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