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Italian friendly tax notices and payment demands: pay, spread or dispute

What to do when an irregularity notice from the Agenzia delle Entrate arrives: identify the check behind it, pay within sixty days with the penalty cut to one third or two thirds, spread the debt over up to twenty quarterly instalments without forfeiting them, ask for a correction and, if the notice goes unanswered, deal with the payment demand that follows.

Intermediate2 modules45 minFree course

2026 rules — verified on September 25, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

This content is part of the path: Receiving a notice from the Revenue Agency· Step 1 of 8· Next step: Prior hearing, self-correction and ruling requests: taxpayer rights before the Italian tax agency

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Recognise an irregularity notice and tell it apart from a tax assessment
  • Link each notice to the check behind it: automated, formal or separate taxation
  • Know when the payment period starts running and when it stops
  • Work out the penalty reduced to one third or two thirds depending on the check
  • Pick the right payment channel and recognise a minor shortfall that does not cost the benefit
  • Build the instalment plan for a friendly notice: number of instalments, due dates and interest
  • Recognise what forfeits the instalment plan and how much slack minor non-compliance allows
  • Ask for a wrong notice to be corrected through CIVIS or at a tax office
  • Understand what happens when the notice is not paid: roll, payment demand, default interest
  • Choose between paying, instalments, review, suspension and appeal against a payment demand

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 122 minFree — no accountThe irregularity notice: reading it, checking it and paying it with a reduced penaltyWhat you will be able to do
    • Recognise an irregularity notice and tell it apart from a tax assessment
    • Link each notice to the check behind it: automated, formal or separate taxation
    • Know when the payment period starts running and when it stops
    • Work out the penalty reduced to one third or two thirds depending on the check
    • Pick the right payment channel and recognise a minor shortfall that does not cost the benefit
    Read this module
  2. Module 223 minFree — no accountPaying in instalments, disputing the notice and, if it comes to it, handling the payment demandWhat you will be able to do
    • Build the instalment plan for a friendly notice: number of instalments, due dates and interest
    • Recognise what forfeits the instalment plan and how much slack minor non-compliance allows
    • Ask for a wrong notice to be corrected through CIVIS or at a tax office
    • Understand what happens when the notice is not paid: roll, payment demand, default interest
    • Choose between paying, instalments, review, suspension and appeal against a payment demand
    Read this module

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (4)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (4)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

Download the handouts

Where this course leads

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Go further

The courses that follow on from this one.

Read in Italian

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.