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Fixing a missed Italian tax payment: ravvedimento operoso

Anyone who skipped or delayed an Italian tax payment can fix it alone, before the Agenzia delle Entrate serves a notice. The course covers who can use ravvedimento and until when, the 12.5 and 25 per cent base penalties, the reduction fractions from one tenth to one eighth, interest at each year's statutory rate and payment with the F24 form, worked to the cent.

Intermediate2 modules44 minFree course

2026 rules — verified on September 24, 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 A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

By the end of this course, you can…

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

  • Explain what a taxpayer pays to put things right: tax, interest and a reduced penalty
  • Recognise the official acts that close the door on ravvedimento
  • Identify which penalty regime applies from the date of the breach
  • Choose the base penalty for a late payment according to the days of delay
  • Apply the right reduction fraction according to when the payment is made
  • Work out interest with the formula given by the Agenzia delle Entrate
  • Split interest by calendar year when the delay runs past 31 December
  • Choose between the ordinary F24 and the F24 with identifying details, and the payment channel
  • Fill in tax, penalty and interest while avoiding the most frequent errors
  • Use partial ravvedimento when everything cannot be paid at once

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 accountRavvedimento operoso: who can use it and how far the penalty fallsWhat you will be able to do
    • Explain what a taxpayer pays to put things right: tax, interest and a reduced penalty
    • Recognise the official acts that close the door on ravvedimento
    • Identify which penalty regime applies from the date of the breach
    • Choose the base penalty for a late payment according to the days of delay
    • Apply the right reduction fraction according to when the payment is made
    Read this module
  2. Module 222 minFree — no accountInterest, paying with the F24 form, and special casesWhat you will be able to do
    • Work out interest with the formula given by the Agenzia delle Entrate
    • Split interest by calendar year when the delay runs past 31 December
    • Choose between the ordinary F24 and the F24 with identifying details, and the payment channel
    • Fill in tax, penalty and interest while avoiding the most frequent errors
    • Use partial ravvedimento when everything cannot be paid at once
    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

A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.

Run the numbers

The linked calculators apply this course's rules to your own figures — for free.

File it

Step-by-step guides to the official forms cited in this course.

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.