‘Rottamazione-quinquies’: the deadline for payment of the first or single instalment is 31 July

The deadline for payment of the first or only instalment under the new facilitated tax settlement scheme introduced by the 2026 Budget Law – for which applications were accepted until last April – is set for 31 July. The deadline for payment of the next instalment under the ‘Rottamazione-quater’ scheme and for re-enrolment in the same preferential scheme is also set for the last day of July. This was announced by the Revenue Agency – Collection Division in a statement. Given the overlap of several measures, a comprehensive calendar setting out all the payment deadlines for the current facilitated settlement schemes is available on the Agency’s website to help taxpayers manage these deadlines.

Payment must be made using the forms corresponding to the instalment due. A copy of the notice of amounts due, detailing the sums to be paid, and the payment forms can be found directly in the members’ area of the Revenue Agency – Collection website, which can be accessed via SPID, CIE and CNS, and, for professionals and businesses, also using Revenue Agency login credentials. Alternatively, you can receive it by email by submitting a request via the public section, attaching a valid form of identification, without the need for login credentials.

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 pagoPa scheme, on the Agenzia delle Entrate-Riscossione website and via the Equiclick app. You can also make the payment directly at Agenzia delle Entrate-Riscossione counters by booking an appointment.

For those who, when signing up to the ‘Rottamazione-quinquies’ scheme, chose to pay in a single instalment, the law provides for a further five-day grace period, extending the deadline to 5 August. After this date, the benefits of the facilitated settlement will be forfeited. For those who have instead opted for an instalment plan, the law stipulates that the ‘Rottamazione-quinquies’ scheme will be deemed invalid in the event of non-payment or insufficient payment of two instalments, even if they are not consecutive. For the final instalment of the plan, as with the single payment, a five-day grace period is granted.

31 July is also the deadline for payments of the thirteenth instalment of the ‘Rottamazione-quater’ scheme provided for in the 2023 Budget Law, as well as the fifth instalment of the plans for readmission to the facilitated settlement scheme (Law No. 15/2025). In these cases too, the law provides for a five-day grace period following the deadline. Payments made by 5 August 2026 will therefore be deemed to have been made on time.