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"U#\yCOtO6r%r']݈D/0Ӻ5V iו?4n3s w+|X{qk=g ըN 3WIgv{<p qwk\j>B߂{=(Wj\w]8`y]<%t՚C ({KF N.7T08P`}=-nQRcQg4oOFN.=T 78uZjtrq<7AfqOݟA@0peOVتΊ׭άm̬YJ-zsV[!am3*lvcvUKU+D endstream endobj 32 0 obj << /Type /XObject /Subtype /Image /Width 496 /Height 496 /SMask 31 0 R /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 1 /Columns 496 /BitsPerComponent 8>> /ColorSpace [ /Indexed /DeviceRGB 145 33 0 R ] /BitsPerComponent 8 /Length 5409>> stream xcGvpK$$FA6 lYI l`;,67$8>uou=RWUyTWz5"Z =n`RXy|brmۋ'Q9U-%ߵ E1?nƞĬ{YtWaYn+{:'ȑvK#E;#vtsۦueXnygi[l-- -'6OnBCvM ͇;77 4aN-jӨ+Y{צSQK)G~qL{ߺW< 䘰n8+7J| \E~Xfg/uɋ/Ⱦ~hk["pd;Mk˫s}KxL@;Lÿx8WY[ pq7^>!k*>_o< OɷZx /́߰X5سZ-PjuhvvsJ |Z#uJz~SN.) #Aj7V \骤G@J) |ژVzpy޶'_:vUR*[պl@'rH϶RMlT6V ]1%h~IT]SPh~&^'U[-(p; lIV S1_Iek o#c]4gp \ye)p6.AL+i,ޤa \|vL=RI~PoX+ڢ~!eV9oi~S/ym~Ibܨ,Sp'B wT,Sw=Y "1~\P4p]Q} |VhyˢǾ^5+wSW܌ew"wu2GNZ~";{Pe 7M: 7(;Zul1-ƶLor?j|P0CRWu1j}F^>+&׹W k \~J?{BPũSgW ^lJK;ޑm:?w  Kٞ)4!'xaSei/2pbl-˽†m6ȍ+~\iZu"WN۱\TY4E&xkckI \Y=u%tz7;"pťZ /I|旀^i4\&.WJ\p t_.,pbl-e|=Y(.pWY94rYy~QE3n=U|TWt2c-:mTUXbé$iV-S& .|>KZ1S϶_^1Sv'pD^/EX36gNFE0!pgkߨ\!p|+u\[K<6K)LTDn?.>t0x?n:'"H:pbl-XƟuNynQAfB48zhqZbrti0qTmؚOzpt3s~1?GQ8 FW]=4pؚ"Wv_len.CK_Aۛٹ tB)8~g.tt8tg="ëU}Cv ut\aGw $( c E pt=UmI$#twP1굺}/vɞDЭ;pr] eUD@"N^lblGGo])iԹuUjp!h#V7NJEG~/xaUO65Nw: {7>]JۜVio''$phMxL<[re A)NJ]NS x;u[twƟ'.K7]( b{8V98f8y^:pۉΠ ? ȿ8TA.pRmDIǰUNvߍ} }],kPJ"OVchA.o=P |?°e?84#_GzVTX^bl`zoN:pۭ;e uѧX:ph1H(:p>C 87T:pkh` ݙtb/3Q .55Y ||'ѧYn)|f˛{ \uXBls] pc؞D.(?Z> XmׁcEbyb`-+p&U^n! niA}ϻL9 W-Sq8VmȐz |?)ph")O2aٌ> X?3H'plS޶c-jmާL9JX1yc޶?@R*ÏCKLO r$bl[%ppMSJc۽N̜mؒVxiNa)6P cww]AG x8|M ,q?;N r,[ִ_ܜ\<|e<(#3݁tGg ZRy2 hLV;!li_dQΏOA wS8]wc`O᪘jҁQwh='CI\#,88~ 4y%1 &ޛ/3K, I_ĉ~Ѵ<mDIcSzNg DZhUHtݽ< VF`X16 AwWv`mYӲH|@^pKSW-4v \{P xc*{* ~%l7Ț۟hશRi͸#?HՈUmDS7]PX16-AoWc^#8VMMm3ݭF&p ;|?`HE"/= =TϺޛ9HcSLX:l?7ISD:hKf3_|!8z;JO4p|wR*/\BNJ=ݩ8;|rMK4E+ί)Y}݁ٔjmX16e7g}R ܫ{7,^J,fmH,p|:/y%;`E? -wPI'o)8XS+oOXOR!s(_WYZe/TK66Xyœ.Z#3d{]NJ9a[i y$А"Y1pTT~zE<)p詙c4p7c`IƸR΋&4px60~Pv<;bmhJ8ZHht򨩉k>.j NJ5UU{sGd-bC T`Jًm;4![W>}EW6K\NjR^FF@+ ߅^;}r|aH`چ/-OVLlo̴}?q|۹Up-KRT3H+@_&C$ͼL-~j"EErH3(VF"(7Nc*y@ ܢ`L_] - ܢ[2&}]v :7ȢVSkWVOb/pؠ A؇hcnjyppp[c8l"=8155<>~.ՠ}f'g [=e;W)۵hhb7y?}û ڿt;%+Yt]Clþ֊ZAI޽?W$'G->(}3awwͶ6ٯ _tsY)lq| }yܐQUÌe^kO3m;U˒ZC1w7zzqൿyk5 |9?3/i$lE=bxPA 1pG>J%~|%OǺ+$<[ \JR7XX-JR~\OܫQK^ycx%V?8 -,aRR;27.%=po&֍+wҋucs6{wՇ}Y6W*cf|fkȴk5|q!q⍊,B?(tKɾ@+^M2T>OxӍutn/ f^3^9{ǑW>iTʁ7h'\_3p)Pon)bRW9>6jIGW1DOuwIJ7,}0Yw P΍7 O5L,6ljyqܽ&-5.U <ՎxەpWjxD-/.o{eD{}tmH67A'O;A I;pcOVG:[]N;[WvN>2?4?0sepcʋFyVt# t3Qk,yk6K抾T׈h]U endstream endobj 33 0 obj << /Filter /FlateDecode /Length 449 >> stream xI_sF^3O&F~?y9v6t4s5t7u>x%E}.K:UMefy\p8S#B|6t+I?Ycwm9T;w,II`q,JTj5s$C}cvRi|k}j|VkOfH`z>Xrqw7Sm`sWl8vexKcNf@Zl~i|AZ6Rh{=Xatty˴uʱZouYnö7RȻoG^xҾ endstream endobj xref 0 34 0000000000 65535 f 0000000009 00000 n 0000000074 00000 n 0000000120 00000 n 0000000497 00000 n 0000000534 00000 n 0000000683 00000 n 0000000786 00000 n 0000002955 00000 n 0000003064 00000 n 0000003172 00000 n 0000003280 00000 n 0000003393 00000 n 0000009316 00000 n 0000015009 00000 n 0000015531 00000 n 0000015590 00000 n 0000015649 00000 n 0000015754 00000 n 0000017885 00000 n 0000017942 00000 n 0000017999 00000 n 0000023922 00000 n 0000029615 00000 n 0000030137 00000 n 0000030242 00000 n 0000032251 00000 n 0000038174 00000 n 0000043867 00000 n 0000044389 00000 n 0000044494 00000 n 0000045315 00000 n 0000051238 00000 n 0000056931 00000 n trailer << /Size 34 /Root 1 0 R /Info 5 0 R /ID[] >> startxref 57453 %%EOF Principali scadenze di settembre - ottobre 2026 - Associazione Commercianti Albesi

Principali scadenze di settembre – ottobre 2026

Settembre 2026

Giovedì 10

IMPOSTA DI BOLLO: termine entro cui effettuare le modifiche all’Elenco B predisposto dall’Agenzia delle Entrate e relativo alle fatture del II trimestre 2026.

Martedì 15

MOD. 730: i datori di lavoro e gli enti pensionistici che prestano assistenza fiscale diretta, i CAF e i professionisti abilitati, per le dichiarazioni presentate da parte dei contribuenti dal 16 luglio al 31 agosto:

  • consegnano al dipendente/pensionato i Modd. 730 e 730-3 elaborati;
  • inviano telematicamente all’Agenzia delle Entrate i Modd. 730, 730-1, 730-3 e 730-4.

CREDITO INVESTIMENTI 4.0: presentazione delle comunicazioni di completamento degli investimenti in beni strumentali 4.0 (sia investimenti effettuati nel 2025 “in lista d’attesa” sia investimenti “prenotati” e completati entro il 30 giugno 2026).

Mercoledì 16

CONTRIBUTI PREVIDENZIALI:

  • versamento contributi relativi al mese di agosto 2026:
      • INPS: lavoratori dipendenti;
      • INPS -> Gestione ex ENPALS: lavoratori dello spettacolo;
      • INPS -> Gestione ex INPGI: giornalisti professionisti;
      • Gestione separata INPS committenti;
      • versamento all’INPS dei contributi per la manodopera agricola relativi al I trimestre 2026;
  • versamento all’INPS dei contributi per coltivatori di retti, coloni e mezzadri e imprenditori agricoli professionali, relativi al II trimestre 2026.

RITENUTE: versamento ritenute su redditi da lavoro dipendente e assimilati, lavoro autonomo, provvigioni, corrispettivi per contratti d’appalto nei confronti dei condomini nonché sull’ammontare dei canoni/corrispettivi relativi ai contratti di locazione breve (agosto 2026).

770 MENSILE: invio telematico (facoltativo) unitamente al Mod. F24 del prospetto delle ritenute operate ad agosto 2026.

IVA: liquidazione e versamento (mese di agosto 2026).

ADDIZIONALI: versamento addizionali regionale/comunale su redditi da lavoro dipendente (agosto 2026).

IMPOSTA SUGLI INTRATTENIMENTI: versamento imposta mese di agosto 2026.

IMPOSTA DI SOGGIORNO.

Venerdì 25

ELENCHI INTRASTAT: presentazione contribuenti mensili (agosto 2026).

Lunedì 28

DICHIARAZIONE IMU: termine per l’invio della dichiarazione IMU tardiva (90 giorni dal 30 giugno).

Mercoledì 30

LIQUIDAZIONI PERIODICHE IVA: trasmissione telematica dei dati contabili riepilogativi delle liquidazioni periodiche IVA relative al II trimestre 2026.

DENUNCIA UNIEMENS: denuncia telematica delle retribuzioni e dei contributi (INPS – ex INPDAP – ex ENPALS – ex DMAG) di agosto 2026.

MOD. 730: i datori di lavoro e gli enti pensionistici che prestano assistenza fiscale diretta, i CAF e i professionisti abilitati, per le dichiarazioni presentate da parte dei contribuenti dall’1 settembre al 30 settembre:

  • consegnano al dipendente/pensionato i Modd. 730 e 730-3 elaborati;
  • inviano telematicamente all’Agenzia delle Entrate i Modd. 730, 730-1, 730-3 e 730-4.

I lavoratori dipendenti/pensionati possono trasmettere autonomamente la dichiarazione 730 tramite l’applicazione web disponibile sul sito internet dell’Agenzia delle Entrate.

DICHIARAZIONE IOSS: dichiarazione IVA IOSS relativa al mese precedente.

IMPOSTA DI BOLLO: versamento dell’imposta di bollo sulle fatture elettroniche per il II trimestre 2026 se l’imposta da versare risulta superiore o uguale ad € 5.000; va considerata anche l’imposta sulle fatture elettroniche per il I trimestre 2026 se questa era inferiore ad € 5.000.

LIBRO UNICO: registrazioni relative al mese di agosto 2026.

IVA: presentazione telematica dell’istanza di rimborso dell’IVA assolta in altro Stato UE relativa al 2025 da parte di operatori residenti.

ASSEGNAZIONE/CESSIONE/TRASFORMAZIONE AGEVOLATE: possibilità per SNC, SAS, SRL, SPA, SAPA di assegnare/cedere ai soci beni immobili/mobili registrati. Entro tale data va effettuato:

  • versamento I rata pari al 60% dell’imposta sostitutiva dovuta se l’assegnazione/cessione/trasformazione agevolata;
  • atto di assegnazione/cessione/trasformazione.

 

Ottobre 2026

Sabato 10

MOD. 730: il dipendente comunica al datore di lavoro/ente pensionistico di effettuare un minor o nessun acconto IRPEF/cedolare secca.

Lunedì 12

FONDO M. NEGRI, M. BESUSSO E A. PASTORE: versamento dei contributi di previdenza e assistenza integrativa (III trimestre 2026).

INPS: versamento contributi previdenziali per il personale domestico (III trimestre 2026).

Venerdì 16

IMPOSTA SUGLI INTRATTENIMENTI: versamento imposta mese di settembre 2026.

F24/770: versamento ritenute operate a settembre con comunicazione dati aggiuntivi richiesti nel Mod. 770.

CONTRIBUTI PREVIDENZIALI: versamento contributi relativi al mese di settembre 2026:

  • INPS: lavoratori dipendenti;
  • INPS -> Gestione ex ENPALS: lavoratori dello spettacolo;
  • INPS -> Gestione ex INPGI: giornalisti professionisti;
  • Gestione separata INPS committenti.

IVA: liquidazione e versamento (mese di settembre 2026).

ADDIZIONALI: versamento addizionali regionale/comunale su redditi da lavoro dipendente (settembre 2026).

RITENUTE: versamento ritenute su redditi da lavoro dipendente e assimilati, lavoro autonomo, provvigioni, corrispettivi per contratti d’appalto nei confronti dei condomini nonché sull’ammontare dei canoni/corrispettivi relativi ai contratti di locazione breve (settembre 2026).

IMPOSTA DI SOGGIORNO.

Martedì 20

PREVINDAI E PREVINDAPI: versamento contributi integrativi per dirigenti industriali (III trimestre 2026).

Lunedì 26

MOD. 730 INTEGRATIVO: lavoratori/pensionati consegnano a CAF/professionista abilitato il Mod. 730 integrativo.

ELENCHI INTRASTAT: presentazione contribuenti mensili (settembre 2026) e trimestrali (III trimestre 2026).

Sabato 31

DICHIARAZIONE OSS/IOSS: dichiarazione IVA IOSS relativa al mese precedente e dichiarazione IVA OSS relativa al trimestre precedente.

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