Tax return due on June 30th, it's the first tax day

Double deadline coming up for the 2025 tax return. The first big date of this year is June 30: the paper version must be sent by this date. But not only that: by the end of the month, taxpayers who have submitted the 730/2025 Model must deal with the deadline for paying the 2024 balance and the first 2025 advance payment of taxes.

By now, there are only a few people left who submit their tax return in paper form: this appointment mainly involves the heirs of deceased individuals, in addition to those who have already submitted the 730 and now have to submit new data through the Modello Redditi Pf.

Focusing instead on the payment of taxes, it is necessary to pay the utmost attention to the differentiated payments that involve employed workers and pensioners on the one hand and VAT holders on the other.

Freelancers and self-employed workers will be able to make payments by 21 July 2025 without further charges.

Model 730/2025, sending by post

An alternative channel to the electronic one for sending the tax return is the postal one. A system that, by necessity, is starting to be abandoned: it is more convenient, in fact, to send the Model 730/2025 or the Model Redditi Pf electronically.

Tax legislation allows you to use the postal channel to communicate income accrued in 2024 when certain requirements are met.

The sending of the Pf Income Model (this option does not apply to the 730) can be done on paper when the taxpayer:

• although you have the possibility of using the 730/2025 form, you need to communicate income or data using the relevant tables found within the income form (RM, RT, RW);
• a tax return must be filed on behalf of a deceased taxpayer.

In any case, it is necessary to underline that sending the income documentation on paper is an option made available, it does not constitute an obligation.

But time is running out. Those who want to rely on post offices have until June 30, 2025, much earlier than the ordinary deadline set for October 31, 2025 for electronic submissions.

Paper declaration, how much does it cost?

How much does it cost to send the tax return in paper format? Nothing, the service is completely free , but it is necessary to respect some very specific rules that have been introduced and subsequently summarized by the Revenue Agency in the instructions for filling out the Pf Income Model.

Wanting to go into a little more detail, a copy of the declaration that has been filled out by the taxpayer must be inserted inside an envelope that must have the characteristics described in Annex B of provision no. 34746 of 13 March 2008 of the Director of the Revenue Agency.

The top left corner of the front of the envelope must correspond to the top left corner of the cover page: in this way, the type of form , the date of submission and the data used to identify the taxpayer are immediately visible through the window of the envelope.

If these rules are not followed to the letter, the post offices will not be able to accept the tax return. And consequently they will not be able to officially formalize the sending to the Revenue Agency.

June 30th, tax day is here

While it is true that submitting the tax return in paper format is a deadline that involves a limited number of taxpayers, the situation regarding taxes that must be paid by the end of the month is quite different.

It can be said, in fact, that June 30, 2025 is, to all intents and purposes, the first tax day linked to the 2025 income tax return. Taxpayers must go to the cashier to pay the 2024 balance and the first 2025 advance payment of Irpef and flat- rate tax , just to mention the two most important items of this year.

Taxpayers have the option of paying their dues in a lump sum or in installments – one each month from June to December – or postponing the payment to July 30. In the latter case, they must increase the amount due by 0.40% as interest.

It is important to underline that the June 30 deadline will only concern employed workers and pensioners .

The situation changes for VAT holders who apply the ISA and for flat- rate taxpayers , who will have to keep in mind the deadline of 21 July 2025 , thanks to the extension that was introduced by Fiscal Decree Law no. 84/2025 .

Deadlines for those who decide to pay in installments

Employees , pensioners and taxpayers who have been excluded from the extension must make the payment by these dates:

• first installment on June 30, with interest at 0.00%;
• second installment on July 16, with interest at 0.18%;
• third installment on August 20, with interest at 0.51%;
• fourth installment on September 16, with interest at 0.84%;
• fifth installment on October 16, with interest at 1.17%;
• sixth installment on November 17, with interest at 1.50%.

Anyone wishing to pay taxes one month late must first increase the amount to be paid in installments by 0.40% and respect the following schedule (the additional interests indicated must be added to the increased amount:

• first installment on July 30, with interest at 0.00%;
• second installment on August 20, with interest at 0.18%;
• third installment on September 16, with interest at 0.51%;
• fourth installment on October 16, with interest at 0.84%;
• fifth installment on November 17, with interest at 1.17%;
• sixth installment on December 16, with interest at 1.50%.

VAT holders who benefit from the extension to July 21st can pay the tax amounts in installments as follows:

• first installment on July 21, with interest at 0.00%;
• second installment on August 20, with interest at 0.18%;
• third installment on September 16, with interest at 0.51%;
• fourth installment on October 16, with interest at 0.84%;
• fifth installment on November 17, with interest at 1.17%;
• sixth installment on December 16, with interest at 1.50%.

Anyone wishing to delay the payment of taxes by one month must increase the amount to be paid by 0.40% and respect the following schedule:

• first installment on August 20, with interest at 0.00%;
• second installment on September 16, with interest at 0.18%;
• third installment on October 16, with interest at 0.51%;
• fourth installment on November 17, with interest at 0.84%;
• fifth installment on December 16, with interest at 1.17%.