The next 30th April is the deadline for the payment of the installments of the “Rottamazione-ter” and the “Saldo e stralcio” originally due in 2020.
The date is established by the law converting the Sostegni-ter decree (Law no. 25/2022) which has defined a new calendar to accommodate taxpayers who were unable to pay their overdue installments by the deadline of December 9, thus offering a new opportunity to maintain the benefits provided for by the facilitated definitions.
For the payment, it is possible to take advantage of the 5 days of tolerance granted by law, so that, also taking into account holidays, the deadline of April 30, which falls on a Saturday and is postponed to Monday, May 2, is moved to Saturday, May 7, effectively postponing the deadline to the following Monday. Payments made by May 9 will therefore be considered valid.
Payment must be made using the payment slips already sent by Revenue Agency-Collection and referred to the original deadlines of the 2020 installments (February, May, July and November for the Rottamazione-ter; March and July for the Saldo e stralcio) which can also be requested on the website www.agenziaentrateriscossione.gov.it.
In the event of payments beyond the established deadlines or for partial amounts, the benefits of the facilitated measure will cease and the payments already made will be considered as an advance on the sums due.
Please note that the “Sostegni-ter” decree has also defined new terms for the payment of the “Rottamazione-ter” and “Saldo e stralcio” installments originally due in 2021, as well as for those of the facilitated definition expected in 2022.
Taxpayers who have not been able to regularize payments within the legal deadlines have the possibility of maintaining the benefits if the payment is made by July 31, for the 2021 installments, and by November 30 for those scheduled for 2022.
HOW AND WHERE TO PAY. You can pay at your bank, at ATMs enabled for Cbill payment services, with your internet banking, at post offices, at tobacconists affiliated with Banca 5 SpA and through the Sisal and Lottomatica circuits, on the portal www.agenziaentrateriscossione.gov.it and with the Equiclick App via the PagoPa platform.
You can also pay directly at the counters but only by appointment to be booked on the website in the section "Find the counter and book". Finally, it is possible to make the payment by offsetting with non-prescribed, certain, liquid and collectible commercial credits (so-called certified credits) accrued for supplies, supplies, contracts and services towards the Public Administration.
INFORMATION AND ONLINE SERVICES. Anyone who no longer has the “Communication of amounts due” or the payment slips can request a copy directly on the website www.agenziaentrateriscossione.gov.it, on the page dedicated to the simplified definition.
In the public area, without the need for a pin and password, simply enter your tax code and the documentation required for recognition and you will receive a copy of the Communication with additional bulletins at the email address indicated. Those who have the credentials to access the reserved area of the site (Spid, CIE, CNS) can directly download the documentation and proceed with payment with the Paga-online service.
DL MILLEPROROGHE, UNTIL APRIL 30TH INCENTIVES FOR PAYMENT BY INSTALMENTS. The next deadline does not only concern facilitated definitions but also installment payments.
In fact, according to the provisions of the Milleproroghe decree (DL 228/2021), April 30 is the deadline by which taxpayers who have lapsed from a debt repayment plan before March 8, 2020, i.e. before the start of the period of suspension of collection following the health emergency (for municipalities in the so-called "red zone" the suspension starts from February 21, 2020), can access a new deferral plan without paying the expired installments, as ordinarily provided for.
The application for readmission, falling on Saturday 30 April, must be submitted to the Revenue Agency-Collection no later than Monday 2 May 2022.
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