The irregularity notice: reading it, checking it and paying it with a reduced penalty

Every figure and its source

Every figure in this module anchored to a fiscal constant, with the official page that establishes it.

• Standard penalty for unpaid or late tax, breaches from 1 September 2024 — 25 % of the tax
  agenziaentrate.gov.it · 2026 rules
• Payment period after an automated or formal check — 60 days
  agenziaentrate.gov.it · 2026 rules
• Period when the notice is made available to the intermediary — 90 days
  agenziaentrate.gov.it · 2026 rules
• Period for separately taxed income, free of penalty and interest — 30 days
  agenziaentrate.gov.it · 2026 rules
• Longest delay that still counts as minor — 7 days
  agenziaentrate.gov.it · 2026 rules
• Share of the amount that may be missing without losing the benefit — 3 % of the sum due
  agenziaentrate.gov.it · 2026 rules
• Absolute ceiling on a tolerated shortfall — 10,000 €
  agenziaentrate.gov.it · 2026 rules

Contents linked from this module

• Putting a missed Italian tax payment right with ravvedimento operoso

  How the reduced penalty and statutory interest are worked out when you correct a minor shortfall on a notice yourself.

• Ravvedimento operoso calculator

  Reduced penalty and interest on a late payment, day by day, to settle a delay on the notice.