Skip to content The deadline to enroll in the concordato is extended to September 30.
Starting from the 2025-2026 biennium, the deadline to enroll in the Biennial Concordato Preventivo (CPB) has been moved from July 31 to September 30 of each year.
Enrollment must be submitted separately from the income tax return of the previous year, unlike what happened in 2024. However, it is still possible to submit the CPB model and the ISA model together, provided that the income tax return is filed by September 30.
Starting from 2025, flat-rate taxpayers will no longer be able to enroll in the CPB
Starting from January 1, 2025, those who apply the flat-rate tax regime will no longer be able to enroll in the Biennial Concordato Preventivo (CPB) for the 2025-2026 biennium.
The decision was made by the tax authorities, which considered the flat-rate tax regime unsuitable for the functioning of the concordato, even though, starting from 2024, these taxpayers are required to issue electronic invoices.
However, it is clarified that individuals who left the flat-rate tax regime in 2024 for exceeding the 100,000 euro revenue or compensation limit (and not the 85,000 euro limit) may rejoin the CPB 2025-2026, as they fall under the ISA category.
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New anti-abuse regulations
Among the main novelties of the concordato, there are new rules to prevent improper behavior. For example, in professional associations, companies of professionals (STP), and law firms (STA), if even one partner does not participate or exits the concordato, the entire group loses the right to remain in the regime.
Furthermore, any changes in partners only count if they increase the number of participants, while there are no issues if the heirs of a deceased partner take over. Finally, it has been clarified — even for the past — that, to exit the concordato, only the contributions of a business or a business branch are taken into account.
The new official form for enrollment in the CPB 2025-2026
With Provision No. 172928/2025 of April 9, 2025, the Revenue Agency approved the official form for communicating the data necessary for the preparation and acceptance of the Biennial Concordato Preventivo (CPB) proposal for the 2025 and 2026 tax periods.
The form is reserved for taxpayers who carried out activities subject to the Synthetic Indicators of Reliability (ISA) in 2024 in the sectors of agriculture, manufacturing, services, trade, and professions. The submission must be done exclusively electronically (via Entratel, Fisconline, or authorized intermediaries), and the proposal will be processed based on the declared data, integrated with the information already held by the Agency, without introducing new compliance requirements. Once the data is submitted, the Agency will provide the taxpayer with the concordato proposal, accompanied by a summary statement.