Compliance calendar: recurring deadlines for law firms and businesses

Pursuant to Legislative Decree 125/2024, large non-listed companies must monitor the new ESRS standards for filing 2025 sustainability reporting during 2026. This obligation applies to entities exceeding size thresholds for employees, turnover, and total assets. Periodically verifying requirements through official European sources remains essential.

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

Legislative Decree 209/2023 imposes on large multinational groups the obligation to monitor 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 practice guidance for technical specifications is strongly recommended.

Decree-Law 19/2024 and Ministerial Decree 132/2024 require monitoring of the credit-based license for entities operating on construction sites. Businesses must ensure ongoing compliance with requirements, such as the DURC (valid for 120 days) and training programs, to prevent business suspension. Maintaining required credit points represents a recurring structural obligation.

The reform introduced by Legislative Decree 1/2024, as amended by Legislative Decree 108/2024, sets October 31 as the fixed deadline for filing income tax and IRAP returns. This recurring deadline requires businesses to align financial statement closing procedures well in advance. The simplification aims to make the annual tax calendar more predictable.

The Corporate Crisis and Insolvency Code (Legislative Decree 14/2019) obliges directors to verify the adequacy of organizational arrangements. Monitoring must cover cash flows and early warning indicators in accordance with professional guidelines updated to 2025. Continuous oversight prevents severe liability for the management body.

Regulation (EU) 2024/1183 establishes that by 2026 businesses must adapt to the new European Digital Identity Wallet. This entails accepting digital identity for large platforms and critical sectors. Privacy and data protection monitoring must track the evolution of the eIDAS 2 framework.

Using non-specialized AI tools can lead to severe errors and sanctions. edit.legal mitigates these risks by offering an automated legal database linked to over one million official documents. Source verification remains an essential pillar of compliance.