The November and December 2025 tax deadlines for hotels, B&Bs and farmhouses mainly include the payment of the second instalment of IRPEF/IRES and IRAP (November 30), the 2025 IMU balance and the 2025 VAT instalment (December).
It is essential to plan cash flow in advance, especially for seasonal properties, to avoid penalties.
Why does year-end planning save your operating margin?
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The end of the fiscal year represents the busiest time for hoteliers and managers of accommodation facilities.
Unlike standard businesses, the Horeca sector often has to balance seasonality, irregular cash flows, and specific obligations such as property tax (IMU) and VAT.
Correct management of the November and December deadlines is not only a regulatory obligation, but a strategic leverage for:
Avoid sanctions: Delays in paying advances and balances incur interest and heavy penalties.
Maintain liquidity: Planning your payments helps you avoid suddenly emptying your bank account in anticipation of the low season.
Optimize your future tax return: Year-end settlement is the starting point for 2026 tax projections.
What are the 5 mandatory deadlines in November and December 2025?
This period is dominated by significant payments that directly impact your company's liquidity. Here are some items to mark on your calendar:
1. Payment of November 2025 withholdings (IRPEF/INPS)
So, the first monthly deadline is about personnel management.
Thing: Payment of IRPEF withholding taxes withheld on income from employment and self-employment (Form F24).
When: 16 December 2025.
Why it is crucial for the Hotel: Accommodation facilities, often with a high turnover or seasonal contracts, must ensure that the withholding tax calculation on November pay slips is flawless to avoid disputes.
2. The end-of-month bloodletting: second tax payment
Then comes the most feared deadline, which often requires a cash advance.
Thing: Payment of the Second or Single Deposit of Income Tax (IRPEF/IRES) and the Regional Tax on Productive Activities (IRAP) for the 2025 tax year.
When: 30th November 2025 (or December 1st, if the 30th falls on a Sunday).
Method and Reliability: The down payment is generally calculated with the Historical Method (based on 100% of taxes due in 2024) or with the Predictive MethodWe strongly recommend consulting with your accountant to evaluate your forecast, especially if the hotel performed worse in 2025 than in 2024.
By the beginning of November, ask your accountant for a simulation comparing the Historical Method and the Forecast Method.
If you choose the Forecast Method, document the reasons for the lower payment (e.g. proven reduction in revenue).
3. IMU 2025 Balance: Property Tax
Next, attention is focused on real estate assets.
Thing: Payment of the balance of the Municipal Property Tax (IMU) for the year 2025 (the remaining 50%, the advance payment was paid in June).
When: 16 December 2025.
Specialist attention: Check with your municipality if the property falls within the possible exemptions/concessions for properties intended for tourism purposes or if your property benefits from specific reduced rates for hotel activities (Art. 13 DL 201/2011).
The complexity of Horeca taxation requires specialists who know your sector.
Don't risk penalties for incorrectly planning your second instalment or IMU tax.
4. Monthly (November) or quarterly (IV Quarter) VAT settlement
Furthermore, another VAT cycle closes.
Thing: Liquidation and payment of VAT for the month of November 2025 (for monthly taxpayers) or liquidation of the fourth quarter (October-December) for quarterly taxpayers.
When: 16 December 2025 (for monthly magazines). 16 February 2026 (for quarterly payments, with a surcharge).
Horeca VAT Summary Chart
| Taxpayer Type | Reference Period | Payment Deadline |
| Monthly | November 2025 (?) | 16 December 2025 |
| Quarterly | IV Quarter 2025 | February 16, 2026 (with a 1% surcharge) |
5. VAT advance payment 2025: the anticipated projection
Finally, the last really big deadline of December.
Thing: Payment of theVAT advance payment 2025 (advance payment of a portion of the VAT due for 2025).
When: 27 December 2025 (usually December 27th).
Calculation and Facilitation How-To:
Historical Method: You pay 88% of the VAT due for 2024.
Predictive Method: You pay 88% of the VAT you expect to owe for 2025.
Analytical Method: Calculate VAT on turnover recorded up to December 20, 2025.
The Historical Method It is the simplest and safest; opt for the Forecast only if you are certain of a significant decrease in turnover in 2025.
How to ensure the tax reliability of your hotel?
To optimally face the final rush at the end of the year, it is essential not to simply mark the dates on the calendar, but to act with a precise strategy.
1. Internal document preparation – Beginning of November –
Ensure all active and passive invoices for 2025 have been submitted via SDI. Cross-check the receipts recorded in the PMS with the bank deposits. This will reduce the accountant's workload and the possibility of future corrections.
2. Cash Flow Review and Down Payment Projection – Half November –
View performance data (Revenues and Costs) from January to October 2025. If your revenues are significantly down compared to 2024, now is the right time to communicate this to your advisor and switch from the Historical Method to the Forecast Method for IRPEF/IRES advance payments, reducing your outlay.
3. Evaluation and use of tax credits – End of November –
Finally, check whether you can offset your November/December debts with any remaining tax credits, such as the "Hotel Bonus" (redevelopment tax credit) or other training credits your facility may have accrued.
Your hotel's operational success and fiscal stability are at stake in the final two months of the year. The November and December 2025 deadlines, particularly the second installments and VAT advance payment, represent significant financial pressure.
For maximum peace of mind and cross-checking of dates and rates, always consult the updated official calendar and the press releases on the website.Revenue Agency.
Contact a tax advisor on Direzione Hotel to optimize the payment of the Second Advance and take advantage of any possible tax compensation before the 2025 closing.
