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The payment phase for Scrapping-quinquies is now underway. July 31st is the deadline set by law for the payment of the first or only installment of the new facilitated definition of the bills introduced by the 2026 Budget Law and which it was possible to join by last April. The payment deadline for the next installment of both the Scrappage-quater and the Readmission plans for the same facilitation measure is also scheduled for July 31st. This can be read in a note from the Revenue Agency.
Payment forms
Payment must be made using the forms corresponding to the installment due. Taxpayers who need to retrieve the Communication of the amounts due, with the details of the amounts to be paid and the payment forms, can find 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 Revenue Agency credentials) or receive them via e-mail by sending a request from the public area, therefore without the need for access credentials, attaching an identification document.
How and where to pay
It is possible to pay at banks, at post offices, at tobacconists and betting shops, at authorized ATMs, using the electronic channels of banks, Poste Italiane and all other Payment Service Providers (PSPs) participating in the pagoPA node, on the Revenue Agency-Collections website and with the App Equiclick. You can also pay directly at the Revenue Agency-Collection counters by booking an appointment.
Scrapping-quinquies: for the single installment you have until August 5th
For those who, when signing up for the Scrappage-quinquies, have chosen to pay in a single payment, the law provides for an additional five days of grace and therefore payments made by 5 August 2026 will be considered timely; beyond this date, the benefits of the facilitated definition will be lost. For those who, however, have chosen an installment payment plan, the law provides for the ineffectiveness of the Scrappage-quinquies in the event of failure or insufficient payment of two instalments, even if not consecutive. Finally, please note that for the last installment of the plan, as well as for the single instalment, five days of grace are granted.
Five days of grace also for Scrapping-quater and Readmission
Next July 31st is also the deadline for payments of the thirteenth installment of the Scrappage-quater (2023 Budget Law) and the fifth installment of the Readmission plans to the facilitated definition (Law no. 15/2025). In both cases the law provides for the possibility of making use of five days of grace with respect to the deadline, thanks to which payments made by 5 August 2026 will 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 definition and the sums already paid will be considered as an advance on the amount due.
The online calendar with all the deadlines
Given the overlapping of several provisions, to facilitate taxpayers in managing the deadlines, the complete calendar with all the payment terms of the subsidized definitions in progress is available on the Revenue Agency website, a useful tool for keeping the dates of interest under control, saving them as a reminder directly on the calendar of your smartphone and, if you want, proceeding directly with the payment of the installments.