Who must file the funeral expenses report?

The parties that issue invoices for funeral expenses (Ministerial Decree of 13 January 2016, art. 2); according to the Revenue Agency FAQ, only funeral homes and related businesses. Florists and stonemasons who invoice separately are not required to file. The filing can be entrusted to an authorised intermediary.

Do expenses paid in cash have to be reported?

No. Only expenses paid by bank or postal transfer or with other traceable methods are reported (Revenue Agency measure of 16 October 2020). Paid in cash, they do not qualify for the tax deduction either.

Are flowers, headstones and death notices included?

Not if another supplier invoices them: the report covers only the funeral home's invoices (Revenue Agency FAQ). Florist and death notices are among the documents for the deduction listed in the Revenue Agency guide: the family adds them itself in the 730 return.

What happens if I get a tax code wrong?

The record with the invalid tax code is not accepted; the rest is. Only the flagged records are sent again, by the deadline or within five days of the notice (Revenue Agency measure of 19 February 2016, points 4.3 and 7.3).

What are the penalties for not filing or filing late?

€100 for each report, up to €50,000. It drops to one third, up to €20,000, if the correct report arrives within sixty days of the deadline. For incorrect data only, there is no penalty if the correction arrives within five days (art. 69-quaterdecies(2) of the consolidated law on tax penalties).

How much can the family deduct?

19% of funeral expenses, on up to €1,550 per death: at most €294.50. Payment must be traceable, and the deduction shrinks for higher incomes (Revenue Agency guide 2026).

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Funeral expenses reporting in Italy 2027: deadline and how to file

Q: What is the 2027 deadline for funeral expenses reporting?

For 2026 expenses the deadline is Tuesday 16 March 2027. It is set by article 67(5) of the consolidated law on tax compliance and assessment, which applies from 1 January 2027. As of 2 November 2026 no extension has been announced.

Funeral expenses reporting is the electronic filing to Italy's Revenue Agency of the funerals paid with traceable methods in the previous year. Funeral homes that issue the invoices file it through Entratel or Fisconline, or through an authorised intermediary. For 2026 expenses the deadline is Tuesday 16 March 2027. The data feeds the pre-filled 730 tax return.

By Redazione RefuneralUpdated on November 3, 2026

A thin gold thread on a grey archive folder with white sheets

In short

For 2026 expenses the report must reach Italy's Revenue Agency by Tuesday 16 March 2027.
Funeral homes that issue the invoices file it, on their own through Entratel or Fisconline or through an authorised intermediary.
Only expenses paid with traceable methods are reported: cash payments stay out.
The penalty is €100 for each missing, late or incorrect report, up to a maximum of €50,000.
The family deducts 19% on up to €1,550 per death and finds the expense in the pre-filled 730 return.

Funeral expenses reporting: who must file it

The funeral expenses reporting obligation comes from article 2 of the decree of the Minister of Economy and Finance of 13 January 2016, published in Official Gazette no. 17 of 22 January 2016. It applies to parties that issue invoices for funeral expenses, starting with 2015 data.

The Revenue Agency FAQ (Agenzia delle Entrate) set the scope: only invoices issued for the funeral by funeral homes and related businesses count. Florists and stonemasons who invoice separately do not file this report.

It applies to sole traders and companies (technical specifications). The funeral home can file on its own or entrust the filing to an authorised intermediary, such as its accountant (measure of 19 February 2016, point 2.2).

Which expenses and which data

The report gives the amount of funeral expenses paid in the previous year, for each death, with the details of the deceased and of the people named on the invoice (Ministerial Decree of 13 January 2016, art. 2).

Two practical limits:

Traceable payments only. From tax year 2020 only expenses paid by bank or postal transfer or with the other methods listed in article 23 of Legislative Decree 241/1997 are reported (measure of 16 October 2020). Cash stays out.
Only documents with a tax code. If the funeral home issues a receipt without the client's identification details, including the tax code (codice fiscale), the expense cannot be reported and the client cannot deduct it (FAQ of 17 November 2017).

Data to report (from the technical specifications attached to the measure of 19 February 2016):

Data	What to enter	Rule
Funeral home tax code	The party required to file	A VAT number is not accepted
Reference year	2026	Format YYYY
Type of submission	Ordinary, replacement or cancellation	Replacing or cancelling requires the receipt number of the earlier submission
Tax code of the deceased	One for each death	Mandatory
Total amount	Total funeral expenses	Whole euros
Tax code of each payer	Everyone who shared the cost	Up to 40 per record, no repeats
Share	Amount paid by each payer	Whole euros

With more than 40 payers, the same deceased needs more records, each with an amount equal to the sum of its shares. Amounts are rounded to the euro: up from 50 cents, otherwise down (filling instructions, point 4.2).

2027 deadline

For expenses paid in 2026 the report must be sent by Tuesday 16 March 2027.

The 16 March deadline is set by law. Article 16-bis(4) of Decree-Law 124/2019, in force until 31 December 2026, moved it from 28 February to 16 March from 2020. From 1 January 2027 the same rule is in article 67(5) of the consolidated law on tax compliance and assessment (Legislative Decree 141 of 5 August 2026), which applies from that date (art. 368). The legal reference changes, the date does not. The 2016 decree and measure remain the operating reference: from 2027, references to repealed rules are read as references to the matching provisions of the consolidated law (art. 367(3) of Legislative Decree 141/2026). The Revenue Agency's information page and deadline calendar also give 16 March. The 2016 decree and measure still mention 28 February: that is the original text, overridden by the law.

If the deadline falls on a Saturday or a public holiday, it moves to the next working day (art. 343 of the consolidated law, which carries over art. 7(2)(l) of Decree-Law 70/2011, repealed from 1 January 2027). In 2027 the question does not arise: 16 March is a Tuesday.

In 2021 the deadline was extended to 31 March by art. 5(21) of Decree-Law 41/2021 (note to art. 16-bis of Decree-Law 124/2019, text in force until 31 December 2026). For 2027, as of 2 November 2026, no extension has been announced. To be checked in early 2027.

How to file

Channel. Entratel or Fisconline, depending on the funeral home's requirements, or an authorised intermediary (measure of 19 February 2016, points 2.1 and 2.2).
File. The Revenue Agency offers the free Spese Funebri Compilazione software; management software that produces the file in the format of the specifications works too.
Mandatory check. Before sending, the file must go through the checking software of Desktop Telematico, otherwise it is rejected (measure, point 7.2.1). The file cannot exceed 3 MB (point 2.3).
Receipt. Barring force majeure it arrives within five days; the filing counts only with a positive outcome (points 7.1 and 7.4).

The report goes to the Revenue Agency, not to the Health Card System (Sistema Tessera Sanitaria), which receives data on healthcare services (art. 67(2) of the consolidated law).

To be checked: as of 2 November 2026 the published technical specifications are those of 2016. In January 2027 check whether the Revenue Agency updates the file layout or the software.

Corrections and cancellations

The measure of 19 February 2016 provides three types of submission (point 3):

Ordinary: sends the data. Several ordinary submissions for the same year add up.
Replacement: fully replaces an earlier accepted submission.
Cancellation: deletes an earlier accepted submission. If you cancel a replacement, the data of the replaced submission does not come back.

Only accepted submissions can be replaced or cancelled, with the same filing party and the same reference year (filling instructions, point 4.1).

The time limits (points 4 and 7 of the measure):

Rejected file: it counts as not filed. Send a new ordinary submission by the deadline or, if later, within five days of the Revenue Agency's notice.
Invalid tax codes: those records are not accepted, the rest is. Only the flagged records are sent again, within the same limits.
Other corrections and cancellations: within five days after the deadline.

In 2027 the five days after 16 March end on Sunday 21 March. No source says whether they move to Monday: to be safe, correct by Friday 19 March. To be checked.

Penalties

For each missing, late or incorrect report the penalty is €100, up to a maximum of €50,000. There are two reductions:

for incorrect data, no penalty if the correct data arrives within five days of the deadline, or within five days of the Revenue Agency's notice;
the penalty drops to one third, up to €20,000, if the correct report arrives within sixty days of the deadline.

The source is article 3(5-bis) of Legislative Decree 175/2014. From 1 January 2027 the same rules are in article 69-quaterdecies(2) of the consolidated law on tax penalties, added by art. 8 of Legislative Decree 141/2026 and applicable from that date (art. 102). Paragraph 1 of the same article contains a cross-reference that does not appear coordinated: a point to check with your accountant.

What changes for the family (pre-filled 730 and deduction)

For employees and pensioners the Revenue Agency makes the pre-filled return available by 30 April (art. 66 of the consolidated law). If the report is correct, the family finds the funeral expense already entered.

The deduction rules, according to the Revenue Agency guide Tutte le agevolazioni della dichiarazione 2026 (all the reliefs in the 2026 return):

a 19% deduction on up to €1,550 for each death, not per year: at most €294.50 less tax;
anyone who pays the expense is entitled to it, even with no family tie to the deceased;
payment must be traceable; noting the payment method on the invoice is valid proof;
if the payer is not named on the invoice, the document needs a statement of how the cost was split, signed by the person named on it as well;
above €120,000 of income the deduction falls until it reaches zero at €240,000; from 2025, above €75,000, a cap linked to income and dependent children also applies.

The rule in force until 31 December 2026 is article 15(1)(d) of the Income Tax Code (TUIR). From 1 January 2027 the same rule, with the same limit, is in article 14(1)(g) of the new consolidated income tax law (Legislative Decree 117/2026, art. 377).

The pre-filled return shows only the funeral home's data. The guide also lists the florist's invoice, cemetery fees paid to the municipality and death notices among the useful documents: the family adds these expenses itself, within the same limit.

If the taxpayer accepts the pre-filled return without changes, the Revenue Agency does not run the formal check on expenses reported by third parties (art. 69 of the consolidated law). Correct data, fewer documents asked of the family.

To be checked: the 2027 edition of the guide and the 730/2027 instructions have not been published yet.

How to prepare during the year

When you open the case, collect the tax codes of the deceased and of whoever pays, and check them straight away.
Issue the invoice to whoever pays. If several relatives pay, record each person named and their share.
For every payment note the date and the payment method, and state the traceable method on the invoice.
Keep cash payments separate: they are not part of the report.
Every month check, death by death, that totals and shares add up.
For deposits and balances paid in different years the official sources give no specific guidance: decide with your accountant.
In January check your Entratel or Fisconline credentials, or the authorisation of your intermediary, and update Desktop Telematico.
File in the first days of March, to leave room for rejections and invalid tax codes.
Keep receipts and receipt numbers: you need them to replace or cancel a submission.

In Refuneral the Administration and Invoicing module includes built-in e-invoicing (issued and received, through Italy's SDI exchange system), a chronological register of cases, payments, an export for your accountant and the annual funeral expenses report to the Revenue Agency. To see it on a real case you can book a Refuneral demo.