{"id":2907,"date":"2026-01-19T08:00:00","date_gmt":"2026-01-19T07:00:00","guid":{"rendered":"https:\/\/studiolombardolarosi.it\/?p=2907"},"modified":"2026-02-05T14:30:46","modified_gmt":"2026-02-05T13:30:46","slug":"deadline-for-tax-audit-by-italian-revenue-agency-2025-complete-guide","status":"publish","type":"post","link":"https:\/\/studiolombardolarosi.it\/en\/2026\/01\/19\/deadline-for-tax-audit-by-italian-revenue-agency-2025-complete-guide\/","title":{"rendered":"Deadline for Tax Audit by Italian Revenue Agency 2025: Complete Guide"},"content":{"rendered":"\n<p class=\"has-black-color has-text-color has-link-color wp-elements-b23f00fd4b4372c431ca02ea1f9dc2c7 wp-block-paragraph\"><strong>Deadline for <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/\" target=\"_blank\" rel=\"noopener\">tax<\/a> audit by Italian Revenue Agency 2025<\/strong>: knowing this deadline is essential for every taxpayer or entrepreneur who wants to avoid unpleasant surprises. In this article, we explain clearly and simply what the time frames are within which the Revenue Agency can start checks and verifications on your income, how the retention of tax documents works, and what changes in case of tax benefits. Additionally, you will see a summary table that tells you what to do and by when. Finally, you will discover why it can be useful to rely on professional support. We at Studio Lombardo Larosi are here to help you.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block has-black-color has-text-color has-link-color wp-elements-c387a1fc8e3c898a244f9fee45f1b845\" id=\"rank-math-toc\"><h2>Table of Contents<\/h2><nav><ul><li><a href=\"#1-what-is-meant-by-deadline-for-tax-audit-by-italian-revenue-agency-2025\">1. What is Meant by \u201cDeadline for Tax Audit by Italian Revenue Agency 2025\u201d<\/a><\/li><li><a href=\"#2-why-it-is-important-to-know-it\">2. Why It is Important to Know It<\/a><\/li><li><a href=\"#3-document-retention-periods\">3. Document Retention Periods<\/a><ul><li><a href=\"#a-accounting-documents-up-to-10-years\">a) Accounting Documents (up to 10 years)<\/a><\/li><li><a href=\"#b-tax-documentation-also-up-to-10-years\">b) Tax Documentation (also up to 10 years)<\/a><\/li><li><a href=\"#c-exceptions-for-tax-benefits\">c) Exceptions for Tax Benefits<\/a><\/li><\/ul><\/li><li><a href=\"#4-decay-terms-for-audit-notices\">4. Decay Terms for Audit Notices<\/a><\/li><li><a href=\"#5-details-on-notification-of-notices\">5. Details on Notification of Notices<\/a><\/li><li><a href=\"#6-summary\">6. Summary<\/a><\/li><li><a href=\"#7-why-consult-a-professional\">7. Deadline for Tax Audit by Italian Revenue Agency 2025: Why Consult a Professional<\/a><\/li><li><a href=\"#8-we-can-do-it-for-you\">8. WE CAN DO IT FOR YOU!<\/a><\/li><li><a href=\"#10-summarizing\">10. Deadline for Tax Audit by Italian Revenue Agency 2025: Summarizing<\/a><\/li><li><a href=\"#still-confused-about-our-features-get-a-consultation\">We at Studio Lombardo Larosi are ready to offer you this professional assistance.<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-d0f2519e30a34e2cd49ac25db704bdec\" id=\"1-what-is-meant-by-deadline-for-tax-audit-by-italian-revenue-agency-2025\">1. What is Meant by \u201cDeadline for Tax Audit by Italian Revenue Agency 2025\u201d<\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-8d79a94c92e50bb93262ca80e784f679 wp-block-paragraph\">The \u201cdeadline for tax audit by Italian Revenue Agency 2025\u201d refers to the maximum time frame within which the Revenue Agency can notify a tax audit notice relating to the 2020 tax period (declared in 2021). In practice, it is the expiration date after which the Agency can no longer contest undeclared income or request additional payments for that year.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-fab6036c01918b10d02820f6bd0f3859\" id=\"2-why-it-is-important-to-know-it\">2. Why It is Important to Know It<\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-024efe0b6c21ed4b251f439340087164 wp-block-paragraph\">Knowing this deadline allows you to:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-c187644b66eb6342b37b3f66c265da0e\">\n<li>Understand until when you must keep tax documents.<\/li>\n\n\n\n<li>Prepare for any audits without surprises.<\/li>\n\n\n\n<li>Avoid penalties for non-compliance with retention obligations.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-8e598b83ba6fd7437f8d930e560026a7 wp-block-paragraph\">In Italy, the tax system is complex, and a professional can help you navigate it safely.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-1e1b8907f628129b8816767ee3c0639a\" id=\"3-document-retention-periods\">3. Document Retention Periods<\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-879f4dc9f36154e80713b33556027ea1 wp-block-paragraph\">Italian law requires keeping documents for a certain period to allow possible checks.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-2b78f0480df1b5bcbc9b9fecf69d0551\" id=\"a-accounting-documents-up-to-10-years\">a) Accounting Documents (up to 10 years)<\/h3>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-c4157999b736c489c9853b3b0899ef3f\">\n<li>Registers, journals, ledgers.<\/li>\n\n\n\n<li>Invoices, receipts, contracts.<\/li>\n\n\n\n<li>Must be kept until the tenth year following the last registration.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-820eb32ed195f885f696d8366f85584e\" id=\"b-tax-documentation-also-up-to-10-years\">b) Tax Documentation (also up to 10 years)<\/h3>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-b4263953f4d3561efb690b9d2a84156c\">\n<li>Tax returns.<\/li>\n\n\n\n<li>Payment receipts (F24, bank transfers).<\/li>\n\n\n\n<li>Certifications and supporting documents.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-c1792bebc6d91ad4ccc3b4b48d3a67eb\" id=\"c-exceptions-for-tax-benefits\">c) Exceptions for Tax Benefits<\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-663be7491981f34e5ab3026b9f39f99b wp-block-paragraph\">If you have used tax benefits (e.g., deductions for renovations), retention extends beyond 10 years, until the end of the benefit period + additional years for possible audits.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-a03e8a3342aa1d88efd459fa5e0d1c85\" id=\"4-decay-terms-for-audit-notices\">4. Decay Terms for Audit Notices<\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-bdf162db3d870fd5eba57b12e679ab5c wp-block-paragraph\">For the 2020 tax period:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-07c174dea1eac26693f078ca70418766\">\n<li>Normal term: by December 31, 2025 (5 years from declaration submission).<\/li>\n\n\n\n<li>In case of omitted declaration: by December 31, 2027 (7 years).<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-c1793457c4c157a2a8da2d5e40d7aa12\">For tax crimes: terms can double.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-c3fb423d824c83080d9a46b4a64b228b\" id=\"5-details-on-notification-of-notices\">5. Details on Notification of Notices<\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-33d38955d8a86a6f13c7454b980cc95c wp-block-paragraph\">The audit notice must be notified by the deadline, not just sent. Notification is complete when you receive it (e.g., via certified mail with return receipt).<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-c05ac10e0765d65fe3a9920f4a1a73e2\" id=\"6-summary\">6. Summary<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-black-color has-text-color has-link-color has-fixed-layout\"><thead><tr><th>Tax Period<\/th><th>Declaration Year<\/th><th>Normal Deadline<\/th><th>Omitted Declaration Deadline<\/th><\/tr><\/thead><tbody><tr><td>2020<\/td><td>2021<\/td><td>December 31, 2025<\/td><td>December 31, 2027<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-2838cf080e91410fc28490fccef7905a\" id=\"7-why-consult-a-professional\">7. Deadline for Tax Audit by Italian Revenue Agency 2025: Why Consult a Professional<\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-77d00a22ce27539490dc14dd97bde90a wp-block-paragraph\">Italian tax legislation is much more extensive and complex than in other countries and requires the support of professional tax consultants or lawyers. At Studio Lombardo Larosi, we are at your service to interpret and adapt to the applicable regulations, protecting you from any disputes or challenges.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-e9b365ab9d9fcf1080f69ba8f3db1577\" id=\"8-we-can-do-it-for-you\">8. WE CAN DO IT FOR YOU!<\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-8a37421f3405080a3c28f784936a3347 wp-block-paragraph\">If you need operational support or a check on your documentation, we can do it for you. We offer:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-eb4172cae24240e03ced87a8c10b601e\">\n<li>Review of retained documents.<\/li>\n\n\n\n<li>Assistance in case of audits.<\/li>\n\n\n\n<li>Advice on tax benefits.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-1ff588878f2b3baa5042884f5df4ef2f wp-block-paragraph\">If you need this service, we can help you. Contact us at <a href=\"mailto:lombardolarosi@gmail.com\">lombardolarosi@gmail.com<\/a> \u2014 ask for info.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-95d858bece295111219b1b40abb008f7\" id=\"10-summarizing\">10. Deadline for Tax Audit by Italian Revenue Agency 2025: Summarizing<\/h2>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-b669f45bc6221b9e53b28bd637e41fca\">\n<li>The deadline for tax audit by Italian Revenue Agency 2025 is essential to know until when the administration can act on income declared in 2020.<\/li>\n\n\n\n<li>There is a <strong>statutory decay period<\/strong>, generally 5 years, extended to 7 in case of omitted declaration.<\/li>\n\n\n\n<li><strong>Documentation must be kept for 10 years<\/strong>, and beyond ten years if it concerns tax benefits.<\/li>\n\n\n\n<li>For valid notification, the <strong>return receipt<\/strong> is required, not just shipping.<br>Italian regulations are complex: technical support is important to move with confidence.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-cover\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" class=\"wp-block-cover__image-background wp-image-552 size-large\" alt=\"Deadline for Tax Audit by Italian Revenue Agency 2025\" src=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/how-to-incorporate-italian-companies-2-1024x683.jpg\" data-object-fit=\"cover\" srcset=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/how-to-incorporate-italian-companies-2-1024x683.jpg 1024w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/how-to-incorporate-italian-companies-2-300x200.jpg 300w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/how-to-incorporate-italian-companies-2-768x512.jpg 768w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/how-to-incorporate-italian-companies-2.jpg 1080w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-black-background-color has-background-dim-70 has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-eac02fd3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-3a88641f wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading has-text-align-center accountra-animate accountra-move-up accountra-delay-1 has-third-color has-text-color\" id=\"still-confused-about-our-features-get-a-consultation\" style=\"font-size:32px;font-style:normal;font-weight:500\"><strong>We at Studio Lombardo Larosi are ready to offer you this professional assistance<\/strong>.<\/h2>\n\n\n\n<div class=\"wp-block-group accountra-animate accountra-move-up accountra-delay-3 has-third-color has-text-color is-layout-constrained wp-container-core-group-is-layout-33481bb0 wp-block-group-is-layout-constrained\" style=\"margin-bottom:30px\">\n<p class=\"has-text-align-center has-text-color has-tiny-font-size wp-block-paragraph\" style=\"font-style:normal;font-weight:300\">For any clarification or to request our operational support, <strong>contact us<\/strong>.<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">We will respond quickly and can schedule a meeting or personalized consultation for your tax needs.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons accountra-animate accountra-move-up accountra-delay-5 is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-b29d4327 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-custombuttonfill  is-style-custombuttonone\"><a class=\"wp-block-button__link has-helvetica-arial-font-family has-tiny-font-size has-custom-font-size wp-element-button\" href=\"https:\/\/studiolombardolarosi.it\/en\/contact-us\/\" style=\"border-radius:5px;padding-top:18px;padding-right:40px;padding-bottom:18px;padding-left:40px\">CONTACT US<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Deadline for tax audit by Italian Revenue Agency 2025: knowing this deadline is essential for every taxpayer or entrepreneur who wants to avoid unpleasant surprises. In this article, we explain clearly and simply what the time frames are within which the Revenue Agency can start checks and verifications on your income, how the retention of [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":552,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9,18],"tags":[396,329,397],"class_list":["post-2907","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accountant-services","category-accounting","tag-deadline-for-tax-audit-by-italian-revenue-agency-2025","tag-italian-revenue-agency","tag-tax-audit"],"_links":{"self":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/2907","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/comments?post=2907"}],"version-history":[{"count":4,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/2907\/revisions"}],"predecessor-version":[{"id":3033,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/2907\/revisions\/3033"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media\/552"}],"wp:attachment":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media?parent=2907"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/categories?post=2907"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/tags?post=2907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}