2026 APS/ETS Compliance Calendar

Frequently asked questions

Everything you need to know about this tool.

• What are the most critical deadlines for an APS in 2026?

  The filing of the financial statements or the report with the RUNTS (art. 48 Legislative Decree 117/2017) must be done within 180 days from the close of the financial year: for entities with a calendar year it therefore falls towards the end of June, not on a fixed 30 June as in the original version of the rule. The accreditation for the 5x1000 of entities registered in the RUNTS is done in the RUNTS within a yearly deadline (for 2026 10 April, art. 3 c. 2 DPCM of 23 July 2020, as indicated by the Ministry of Labour). Contribution payments for any collaborators and the renewal of the volunteers' policies follow their own deadlines (monthly for the first, linked to the date of the policy for the second): the calendar lists them case by case, not with a single date valid for everyone.

• Is the social report mandatory for all APS?

  The financial statements (or, in the cases provided for, the cash report) are drawn up by Third Sector entities (art. 13 Legislative Decree 117/2017). The social report (narrative) is compulsory for entities with income, revenues, proceeds or receipts of any kind above 1 million euros (art. 14 c. 1).

• Do I need to file the tax return (Modello Redditi) for an APS?

  Third Sector entities are not required to file the EAS form (art. 94 c. 4 Legislative Decree 117/2017). For APS carrying out commercial activity, art. 86 provides a flat-rate regime, chosen in the annual return or in the start-of-activity return (c. 2) within the limits of the revenues in c. 1. Which returns to file in your case, consult the accountant.

• Are the deadlines changing with the Third Sector reform?

  Yes: the Third Sector Code continues to be amended (for example, Law 104/2024 made the deadline for filing the financial statement to RUNTS flexible) and some deadlines change as a result. The calendar will need to be updated every time a regulation or ministry circular affects a date.

• Can I share the calendar with the board?

  Yes, export as iCal to import into any calendar client, or share a direct link to the calendar. The admin module also lets you assign a person responsible for each deadline.