Module 223 min2332 wordsFree — no account
Paying in instalments, disputing the notice and, if it comes to it, handling the payment demand
Dated official sources, and the contents this module links to · 1 section
Official sources
- Agenzia delle Entrate — Notices after automated and formal checks: instalments, deadlines, interest and tax codes — verified on September 25, 2026
- Agenzia delle Entrate — Forfeiture of the instalment benefit — verified on September 25, 2026
- Agenzia delle Entrate — What to do on receiving an irregularity notice (corrections and ordinary collection) — verified on September 25, 2026
- Agenzia delle Entrate — Payment demand, what it is (roll, default interest) — verified on September 25, 2026
- Agenzia delle Entrate — Payment demand, how to pay (pagoPA, F35, offsetting) — verified on September 25, 2026
- Agenzia delle Entrate — Payment demand, instalments (84 and 120 instalments, 120,000 euro threshold) — verified on September 25, 2026
- Agenzia delle Entrate — Cancellation, appeal and suspension of the payment demand — verified on September 25, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Maximum number of quarterly instalments — 20 instalments
agenziaentrate.gov.it · 2026 rules - Deadline for the first instalment after an automated or formal check — 60 days
agenziaentrate.gov.it · 2026 rules - Annual interest rate on every instalment after the first — 3.5 %
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
- Friendly-notice instalment calculator
Quarterly instalment schedule, interest at 3.5 per cent and a minor-shortfall check, starting from the amount on the notice.
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.