A new deadline is approaching for taxpayers who have joined the Scrappage-quater. The Revenue-Collection Agency recalled that the deadline for payment of the eleventh installment is set for February 28th.
Considering the five days of grace provided for by law, payments made by March 9th will still be considered valid. Beyond this date, the benefits of the facilitated definition will be forfeited.
Who must pay by March 9th
The deadline concerns:
- Taxpayers up to date with previous payments who must pay the eleventh installment of the original plan;
- Subjects readmitted to the facilitated definition, for which the payment refers to the third installment envisaged by the readmission plan.
What happens in case of non-payment
Failure to pay, payment after the deadline or partial payment entails:
- The loss of the benefits of the facilitated definition;
- The restoration of the debt including penalties and interest;
- The consideration of the sums already paid as an advance on the total sums due.
The forfeiture is automatic and no further extensions are foreseen with respect to the tolerance window.
What is Scrapping-quater
The facilitated definition concerns the loads entrusted to the Collection Agent from 1 January 2000 to 30 June 2022. Introduced by the 2023 Budget Law, it allows you to pay exclusively:
- The sums due as capital;
- Reimbursement of expenses for enforcement procedures;
- Notification rights.
However, they are not due:
- Sanctions;
- Registered interests;
- Default interest;
- Update.
No interest, including surcharges, or premiums are due for traffic fines and other administrative sanctions (other than tax or social security ones).
The readmission foreseen by the Milleproroghe
Law 15/2025 converting the Milleproroghe decree has provided a new possibility for taxpayers who have lapsed as of 31 December 2024 due to missed, insufficient or late payments.
By 30 April 2025 it was possible to submit an application for readmission and choose between:
- Single payment by 31 July 2025;
- Payment in installments up to a maximum of 10 installments.
How to make payment
The payment can be made:
- At banks and post offices;
- In tobacconists and authorized bookshops;
- At authorized ATMs;
- Through the electronic channels of banks and post offices;
- Through Payment Service Providers participating in the pagoPA node;
- On the Revenue Agency-Collection website;
- With the Equiclick App;
- At the Agency counters, by reservation.
Taxpayers are invited to carefully check the amount indicated in the slips and keep the payment receipt.