Compliance calendar: recurring deadlines for law firms and businesses

Under Legislative Decree No. 125/2024, large non-listed companies are required to align with the new ESRS standards for filing their 2025 financial statements during 2026. This obligation applies to entities exceeding the size thresholds regarding employees, turnover, and balance sheet total. Periodically verifying these requirements against official European sources remains essential.

Regulation (EU) 2024/1689 provides that the rules governing high-risk AI systems will become applicable by August 2, 2026. Businesses must implement post-market monitoring and risk management systems. Achieving compliance requires meticulous verification of the provisions published in the Official Journal of the European Union.

Legislative Decree No. 209/2023 introduces the obligation for large multinational groups to calculate and pay the global minimum tax. The first deadline for submitting the GIR information return for the 2024 financial year is set for June 2026. Consulting the Revenue Agency's guidance and practice notes for technical specifications is strongly recommended.

Decree-Law 19/2024 and Ministerial Decree 132/2024 require monitoring the credit-based license for operators on temporary or mobile construction sites. Businesses must ensure continuous compliance with requirements, such as the DURC (valid for 120 days) and mandatory training obligations, to prevent business suspension. Maintaining the required score constitutes an ongoing structural obligation.

The reform introduced by Legislative Decree 1/2024, as supplemented by Legislative Decree 108/2024, permanently sets the deadline for filing income tax and IRAP returns to October 31. This fixed recurring deadline requires businesses to plan their financial statement closing workflows well in advance. The simplification aims to provide greater predictability to the annual tax calendar.

The Business Crisis and Insolvency Code (Legislative Decree No. 14/2019) requires directors to continuously assess the adequacy of organizational, administrative, and accounting arrangements. Monitoring must cover prospective cash flows and early warning indicators in accordance with professional guidelines updated for 2025. Systematic oversight prevents severe liability risks for the governing body.

Regulation (EU) 2024/1183 mandates that businesses align with the new European Digital Identity Wallet by 2026. This entails mandatory acceptance of digital identity for large platforms and critical sectors. Data protection and privacy management monitoring must evolve alongside the eIDAS 2 regulatory framework.

The use of non-specialized AI tools can lead to severe errors and significant sanction risks. Edit.legal mitigates these risks by providing an automated legal database connected to over one million official documents. Source verification constitutes an essential pillar of regulatory compliance.