- For tax year 2025 the 730 return was due by 30 September 2026; the Redditi PF return is due by 2 November 2026 online.
- Crypto gains go in quadro RT (Redditi PF) or quadro T (730). Every resident who holds crypto, in any wallet, also fills in quadro RW (or W), one line per wallet or account, and pays the 0.2% holding tax there.
- Tax due is paid by 30 June 2026, or by 30 July 2026 with 0.40% extra.
- Crypto providers report your 2026 data to the Agenzia delle Entrate by 30 June 2027 (DAC8).
- Crypto missing from quadro RW costs 3% to 15% of the undeclared amount. Without proof of what you paid, the cost of your crypto counts as zero, so keep your records.
This page covers when and how to report crypto to the Agenzia delle Entrate. How the tax is calculated is on personal tax and business tax. It is general information, not tax advice.
Deadline calendar
The dates below are for tax year 2025, filed in 2026, as published by the Agenzia delle Entrate. Deadlines that fall on a Saturday or a public holiday move to the next working day.
| Date | What | Who |
|---|---|---|
| 31 December 2025 | Valuation date for the 0.2% holding tax and the values in quadro RW | Individuals |
| 15 April 2026 | Returns can be filed from this date | Individuals and companies |
| 30 June 2026 | Payment of the balance for 2025 and the first advance for 2026, including the crypto substitute tax and the holding tax; last day for a paper Redditi PF return at a post office | Individuals |
| 30 July 2026 | Same payments with 0.40% extra | Individuals |
| 30 September 2026 | 730/2026 due | Individuals |
| 2 November 2026 | Redditi PF 2026 due online (31 October is a Saturday) | Individuals |
| 2 November 2026 | Redditi SC and IRAP returns for a calendar tax year 2025, due on the last day of the tenth month (31 October, a Saturday) | Companies |
| 30 November 2026 | Second advance payment for 2026 | Individuals |
| 30 June 2027 | First DAC8 report on 2026 to the Agenzia delle Entrate | Crypto providers |
Individuals: step by step
Do you have to file?
If you realized crypto gains or received crypto income such as staking rewards, you report them in a return. If you only hold crypto, you still have to fill in the monitoring section, and pay the holding tax unless an Italian intermediary already charges stamp duty on it. You can choose the 730 (usually with a refund or payment through your employer) or Redditi PF; non-residents can use only Redditi PF.
Crypto in the return
- Gains and income. Report them in quadro RT, section V-A, of Redditi PF, or in quadro T, section V, of the 730. For tax year 2025 the form separates sales made before 1 January 2025 (still with the €2,000 threshold) from those made in 2025, and has separate lines for crypto whose cost you revalued.
- Holdings. Report every wallet or account in quadro RW of Redditi PF or quadro W of the 730, with code 21 for crypto: one line for each “portafoglio”, digital account or other storage system, wherever it is and however you keep it. Give the value at the end of the year or at the end of the period you held it, and the days of holding.
- Holding tax. The same section calculates the 0.2% tax (IVCA) in column 33 and the total in line RW8 (W8 in the 730). It is paid with tax code 1727, and advances with codes 1728 and 1729. If an Italian intermediary already charged stamp duty, you tick column 16 and only report.
- Revaluation. If you revalued your crypto at 1 January 2025, the value and the 18% substitute tax are reported in lines T118 and T119 of the 730 (or the matching lines of Redditi PF).
Crypto held through an Italian intermediary that applies the tax for you, under the regime del risparmio amministrato, does not need to go in quadro RW, according to Circular 30/E.
Late filing and corrections
Italy has no extension on request. A return filed within 90 days after the deadline is still valid, with a penalty; one filed later counts as not filed. You can correct a return in your favor or against you with a supplementary return (dichiarazione integrativa) up to 31 December of the fifth year after the year you filed it. If the correction raises the tax, you pay the tax, interest and a reduced penalty under the voluntary correction rules (see penalties).
Companies
Companies subject to IRES file the Redditi SC return online by the last day of the tenth month after the end of their tax year: for a calendar year 2025 that is 31 October 2026, which falls on a Saturday, so in practice 2 November 2026. The IRAP return follows the same deadline (DPR 322/1998, Article 2). There is no extension on request.
What providers report (DAC8)
Italy implemented the EU directive DAC8 with Legislative Decree 194 of 10 December 2025. From the reporting period starting 1 January 2026, crypto service providers report to the Agenzia delle Entrate, by 30 June of the following year, on customers resident in an EU country or in a qualifying non-EU jurisdiction:
- Customer data: name, address, country or countries of residence, tax identification number and, for individuals, date and place of birth.
- Per type of crypto-asset: the aggregate gross amount, number of units and number of transactions for purchases and sales against money, and for swaps and transfers.
- Self-certification: providers ask new customers for their tax residence when the relationship starts, and existing customers by 1 January 2027.
The first report, on 2026, is therefore due by 30 June 2027. For you as a user nothing changes in how you file: you still report your crypto yourself. Separately, Italian intermediaries and wallet providers already report transfers to and from abroad of €5,000 or more for individuals, including transfers in crypto.
Records: what to keep and for how long
Private individuals. The cost of your crypto must be documented “con elementi certi e precisi”, and if you cannot prove it the cost is zero. Keep for every purchase, sale and swap:
- the purchase documents from the exchange or service provider, which the Agenzia accepts as proof of cost;
- the date, quantity and euro value of each sale or swap into a different kind of crypto;
- the value of each wallet on 31 December (or at the end of holding) and the days of holding, for quadro RW and the holding tax;
- staking rewards at their gross amount, before the platform’s cut;
- if you lost your keys or they were stolen: the police report (see lost access).
The Agenzia can issue an assessment until 31 December of the fifth year after the year you filed the return, and of the seventh year if you did not file (DPR 600/1973, Article 43). Because the cost of crypto you sell may go back many years, keep purchase records for as long as you hold the crypto and then for that period.
Businesses. Accounting records must be kept until the assessments for that tax year are final, even beyond the period set by Article 2220 of the Civil Code (DPR 600/1973, Article 22). The Agenzia publishes no crypto-specific list; for crypto that means, for example, exchange statements, transaction records and the euro values used.
Penalties and voluntary correction
| Situation | Penalty (as published, October 2026) |
|---|---|
| Return not filed | 120% of the tax due, at least €250 (€250 to €1,000 if no tax is due) |
| Return understating income, such as crypto gains | 70% of the extra tax, at least €150 |
| Crypto missing from quadro RW | 3% to 15% of the undeclared amount; €258 if the return is filed within 90 days of the deadline |
For crypto the higher RW penalty for assets in tax havens (6% to 30%) does not apply, the Agenzia says in Circular 30/E.
Voluntary correction (ravvedimento operoso). As long as no audit has started that you formally know of, you can correct an error yourself and pay a reduced penalty, together with the tax and interest. The reduction depends on how quickly you act, for example to one ninth of the minimum penalty if you correct within 90 days of the filing deadline, one eighth by the deadline of the next year’s return, and one seventh after that (Legislative Decree 472/1997, Article 13). A special amnesty for crypto not declared up to 2021 (Law 197/2022) has closed. From 2027 the penalties move into a new consolidated code.
Sources
- Agenzia delle Entrate: Redditi Persone fisiche 2026, istruzioni Fascicolo 1 and Fascicolo 2 (last checked October 2026)
- Agenzia delle Entrate: 730/2026, modello e istruzioni (quadri T and W) (last checked October 2026)
- Agenzia delle Entrate: Quando e come presentare il 730/2026 (last checked October 2026)
- Agenzia delle Entrate: Circolare n. 30/E del 27 ottobre 2023, sections 3.4 and 3.7.3 (last checked October 2026)
- Normattiva: DPR 22 luglio 1998, n. 322, article 2 (last checked October 2026)
- Normattiva: Decreto legislativo 10 dicembre 2025, n. 194 (DAC8), articles 8 to 13 (last checked October 2026)
- Normattiva: Decreto-legge 28 giugno 1990, n. 167, articles 1, 4 and 5 (last checked October 2026)
- Normattiva: DPR 29 settembre 1973, n. 600, articles 22 and 43 (last checked October 2026)
- Normattiva: Decreto legislativo 18 dicembre 1997, n. 471, article 1 (last checked October 2026)
- Normattiva: Decreto legislativo 18 dicembre 1997, n. 472, article 13 (ravvedimento) (last checked October 2026)
- Normattiva: Decreto legislativo 5 novembre 2024, n. 173 (Testo unico sanzioni tributarie), article 102 (last checked October 2026)
This page is general information, not tax advice. Rules, amounts and dates change, so check the official sources above before you act.