‘Rottamazione quinquies’: here’s the bill
The Revenue Agency’s Collection Department has finalised the payment plans for those who have applied to take part in the facilitated settlement scheme. The first (or only) instalment is due by 31 July
Key points
Taxpayers who have applied to take part in the ‘Rottamazione quinquies’ scheme can now expect to receive their bills. The Agenzia delle Entrate Riscossione has made the response letters available to those who submitted their applications by the deadline of 30 April 2026. According to the notice, the results of the application, a breakdown of the liabilities included, the amounts due and the instalment schedule are now available in the members’ area of the official website.
How to access the site
The method of access depends on how the application was submitted. Those who used the members’ area will find the notification only there, using their SPID, CIE or CNS credentials, and – for professionals and businesses – also using their Revenue Agency credentials. Those who applied via the public portal, on the other hand, will also receive it by registered post or certified email (PEC).
One-off payment or up to 54 instalments
When signing up, taxpayers were able to choose between a one-off payment or up to 54 bi-monthly instalments spread over nine years, with a minimum of 100 euros per instalment. The first or only instalment must be paid by 31 July 2026; please note that, in this case, the five-day grace period will not apply.
The forms for the first ten instalments are attached to this notice; the subsequent forms will be available in the members’ area before the deadline for the eleventh instalment. For those who prefer direct debit, the ‘Activate/cancel SDD mandate for facilitated settlement plans’ service is available in the members’ area. There is also ContiTu, accessible via the public area, which allows you to opt for the facilitated settlement scheme for only some of the notices or tax assessment notices included in the communication, excluding the rest.
The scope of the ‘Rottamazione quinquies’ scheme
It should be noted that the ‘Rottamazione quinquies’ scheme was introduced by the 2026 Budget Act and applies to debts referred for collection between 1 January 2000 and 31 December 2023: declared but unpaid taxes, unpaid INPS contributions and traffic fines issued by the Prefectures. Those who opt in pay only the outstanding principal plus any costs relating to enforcement proceedings and notification fees. Interest, penalties, late-payment interest, civil penalties on social security debts and surcharges are, however, excluded from the calculation.
