Module 223 min2332 wordsFree — no account
Paying in instalments, disputing the notice and, if it comes to it, handling the payment demand
The module’s worked examples, then cases to attempt before revealing their solution · 4 sections · 357 words · 5 min
Worked example
Davide's plan
Davide owes 8,000 € and opts for twenty instalments. Each instalment of principal is 8,000 / 20 = 400 €. The first, paid within sixty days of receipt, is exactly 400 €. From the second onwards, at each quarterly due date, the 3.5 per cent annual interest accrued on that instalment since the start date is added.
Practical case
A first instalment that arrived late
A company receives an automated-check outcome and opts for instalments. Because of a banking mix-up it pays the first instalment sixty-five days after receiving the notice. Has it lost the instalment plan?
Hint: Add the days of minor delay allowed by the forfeiture rules to the ordinary deadline.
Show the solution
The deadline is sixty days, but the Agenzia's forfeiture rules allow seven days of minor delay, so forfeiture only happens after day sixty-seven. At sixty-five days the plan continues; interest and penalty on the delay go onto the roll unless corrected voluntarily before the next instalment.
Answer: No, the plan continues
Practical case
An instalment that came up short
A self-employed consultant pays a quarterly instalment of 2,500 € by transferring 2,350 €. He wonders whether this slip costs him the friendly-notice instalment plan.
Show the solution
The missing part is 150 €, or 6 per cent of the instalment. It exceeds the 3 per cent threshold, even though it is well below 10,000 euros. Both conditions for minor non-compliance must hold together, so the shortfall is not minor and the plan is forfeited: the balance goes onto the roll with full penalties and interest.
Answer: Yes, the plan is forfeited
Practical case
A 90,000 € payment demand
A craftsman receives a 90,000 € payment demand in 2026 and asks for instalments, declaring a temporary hardship without documenting it. What is the largest number of monthly instalments he can obtain, and how much is each instalment before interest?
Show the solution
The amount is no more than 120,000 euros and the request is filed in 2026, so a simple declaration secures up to 84 monthly instalments. Each instalment of principal is 90,000 / 84 = 1,071.43 €, rounded to the cent. By documenting hardship he could ask for 85 to 120 instalments.
Answer: 84 instalments of 1,071.43 €
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