Disputes with the tax authorities: the entry fee is increasingly being paid via PagoPa
The electronic tax proceedings (Ptt) section now includes the option to generate a payment form that a solicitor can send to a client to settle the bill via PagoPa. By 2028, it will also be possible to pay via the Io app
A new upgrade to the electronic tax proceedings system (Ptt) is being introduced to simplify the payment of the unified tax contribution (Cut) via PagoPa. From Tuesday 3 November, a new feature developed by the Ministry of Economy and Finance’s (MEF) Tax Justice Department, led by Fiorenzo Sirianni, will be launched within the restricted area for filing tax appeals. The system allows users to generate a PDF (and thus submit the payment form via PagoPa), so that the authorised professional filing the appeal can forward it to their client, enabling them to settle the unified tax contribution directly. In view of this update, the department has already announced that the service for paying the unified fee via PagoPa will be unavailable from 6.00 pm to 8.00 pm on Wednesday 3 November.
Strengthening and simplification
A step forward in terms of strengthening and simplifying the PagoPa payment channel, so as to increasingly facilitate the expansion of this payment method, which is growing in popularity. It should be noted that the standard tax contribution ranges from a minimum of 30 euros for cases with a value of up to 2,582.28 euros to a maximum of 1,500 euros if the value exceeds 200,000 euros.
The steps
As the Tax Justice Department explains, ‘this development offers users of the tax proceedings an additional option for paying the CUT and is the first of a series of measures planned by the Department to make the methods of paying the tax even more flexible’. Within the ‘Services and Tools’ section on the homepage of the PTT’s members’ area, ‘the services enabling users to make and view CUT payments via PagoPa have been enhanced, with a view to making the management of tax payment transactions simpler and more straightforward’—
Growing channel
The latest figures released by the Tax Justice Department for the second quarter of 2026 show that Pago Pa is already the most widely used channel for paying the unified tax bill. An absolute majority of first-instance appeals (52.8 per cent) and a relative majority of second-instance appeals (43.1 per cent) have already opted for Pago Pa, leaving behind alternative payment methods such as the F23 form via bank or post office channels, or those falling under the ‘Other’ – which essentially covers cash on delivery. There is therefore already a trend underway that follows on from the digitisation of the submission of appeals via the electronic tax proceedings portal (Ptt).
