Scrapping of bills, for the second installment payments by December 5th


By John

A few more days available to taxpayers to pay the second installment of the scrapping-quater of the bills. In fact, payments made by Tuesday 5 December will be considered valid, in consideration of the five additional days of flexibility, provided by law, compared to the deadline of 30 November. In the event that the payment is not made, is made after the deadline or is of a lower amount than the expected amount, the benefits of the facilitated definition will cease and the amount already paid will be considered as an advance on the residual debt. For the payment, the form attached to the communication of the sums due must be used, which shows the date of 30 November 2023, a copy of which is also available on the website


It is possible to pay at the bank, at ATMs (ATMs) enabled for Cbill payment services, with internet banking, at post offices, in tobacconists participating in Banca 5 and through the Sisal and Lottomatica circuits, on the portal .it or with the Equiclick App via the pagoPa platform. You can also pay directly at the Revenue Agency-Collection counters by booking an appointment in the “Territorial counter” section of the site or via the contact center on 060101.


Next week the communications of the sums due will begin to be sent to the subjects who have joined the scrapping-quater and who reside in the areas affected by the flood of last May (indicated in Annex 1 to Legislative Decree no. 61/2023 converted with amendments by Law no. 100/2023). For these taxpayers, in fact, the terms of the facilitated definition have been extended by three months. The communication provides the outcome of acceptance or possible rejection of the application, the amount to be paid, the deadlines and the installment payment forms based on the choice made during the membership phase. The sending of communications, as required by law, will be completed by the end of December. In this case the deadline for the first (or only) installment is set at 31 January 2024.


The facilitated definition of the loads entrusted to the collection agent from 1 January 2000 to 30 June 2022, introduced by the 2023 Budget Law (Law no. 197/2022), allows only the amount due as capital and that due as reimbursement of expenses for any enforcement procedures and notification rights. However, sums due as penalties, registered interest, late payment interest and premiums are not to be paid. As regards debts relating to traffic fines or other administrative sanctions (other than those imposed for tax violations or for violation of contributory obligations), the sums due as interest (however called, therefore including the so-called ” increases”), as well as those due as a premium. For taxpayers who have opted for a deferred payment plan, allowed up to a maximum of 18 instalments, November is the last installment scheduled for 2023. Starting from 2024 there will be four appointments for the payment of the instalments, which will paid by February 28, May 31, July 31 and November 30 of each year, according to your subsidized settlement plan.