Tax, instalment due on 28 February for the 'rottamazione quater': you can pay until 9 March

Deadline coming up for the 'rottamazione quater'. The deadline for the next instalment is 28 February 2026 and concerns taxpayers in good standing with previous payments who must pay the eleventh instalment. For those readmitted to the facilitated definition, instead, the payment refers to the third instalment under the readmission plan. Thanks to the five-day grace period granted by law and to Saturdays and Sundays, payments made by 9 March 2026 will still be considered timely. In the event of non-payment, or if it is made after the deadline or for partial amounts, the law provides for the loss of the benefits of the facilitated settlement and the amounts already paid will be considered as an advance on the amounts due. This was recalled by Agenzia delle Entrate Riscossione (Ader) in a press note.

It is possible to pay at banks, post offices, tobacconists and cash dispensers, ATMs, using the telematic channels of banks, Poste Italiane and all other Payment Service Providers (PSPs) participating in the Pago Pa node, on the Agenzia delle Entrate Riscossione website and with the Equiclick App. You can also pay directly at the counters of Agenzia delle Entrate Riscossione by booking an appointment.

Taxpayers who need to retrieve the forms to be used to pay instalments can obtain a copy directly in the reserved area of the website www.agenziaentrateriscossione.gov.it (which can be accessed with Spid, Cie and Cns and, for professionals and businesses, also with the credentials of the Agenzia delle Entrate) or receive them by e-mail by sending a request from the public area, without the need for access credentials, attaching an identification document. Also available on the site is ContiTu, the service that allows users to choose to pay only some of the notices/files contained in the notice of amounts due.

 Quater Scrapping and Readmission

The facilitated definition of the loads entrusted to the collection agent from 1 January 2000 to 30 June 2022, the so-called Rottamazione-quater, was introduced by the Budget Law 2023 and allows only the amounts due by way of principal and reimbursement of expenses for notification fees and any enforcement procedures. On the other hand, sums due by way of penalties, interest entered on the tax rolls, interest on arrears and surcharges do not have to be paid. With regard to debts relating to traffic fines or other administrative penalties (other than those imposed for tax or social security violations), no sums due by way of interest (howsoever denominated, thus including surcharges), nor sums due by way of premiums, are payable.