Tax authorities: second instalment of the ‘rottamazione quinquies’ scheme due by 30 September. The calendar of deadlines is now available online
The Revenue Agency’s Collection Department (Ader) reminds taxpayers of the deadlines for the facilitated settlement scheme and the rules for avoiding forfeiture
The deadline for the second instalment of the ‘rottamazione quinquies’ scheme is fast approaching. The payment deadline is set for Wednesday 30 September and applies to taxpayers who have opted into the facilitated settlement scheme for tax arrears introduced by the 2026 Budget Act. This has been highlighted in a press release issued by the Revenue Agency for Tax Collection (Ader).
Payment must be made using the form attached to the notice of amounts due. Taxpayers who require it can access the notice – which sets out the amounts to be paid and includes the payment forms – directly via the secure area of the website www.agenziaentrateriscossione.gov.it or receive them by email by submitting a request via the public area – without the need for login credentials – and attaching a valid form of identification.
Beware of decay
As the payment deadline approaches, it is important to bear in mind that the ‘rottamazione quinquies’ scheme ceases to apply if, by the due date of an instalment under the plan, there are two instalments that remain unpaid or have been paid only in part. Therefore, if by 30 September the payments for the first two instalments have not been made or are insufficient (the previous instalment was due on 31 July), the benefits of the facilitated settlement scheme will cease to apply.
Loss of entitlement to the ‘rottamazione quinquies’ scheme also occurs as a result of failure to pay, or insufficient payment of, the final instalment of the plan (if payment in just two instalments has been chosen, the second instalment, due on 30 September, is also the final one); however, in this case, payments made within 5 days of the due date – i.e. by 5 October – will be considered timely. The law stipulates, in fact, that this additional 5-day grace period applies only in cases where payment is made in a single instalment (which was due on 31 July 2026) or where it is the final instalment in cases where the debtor has opted to spread the payments.
How to pay
Payments can be made at banks, post offices, tobacconists and betting shops, and at authorised ATMs (ATMs), via the online banking channels of banks, Poste Italiane and all other Payment Service Providers (PSPs) participating in the Pago Pa network, on the Revenue Agency’s Riscossione website and via the Equiclick app. You can also pay directly at Revenue Agency Collection counters by booking an appointment.
