Paying an Italian tax notice (avviso bonario) in instalments with the F24
The sums claimed in the notice of the results of the automated or formal check of a tax return (the so-called avviso bonario) can be paid in equal quarterly instalments without filing any application: you simply pay the first instalment with the F24 form within the deadline, as a rule 60 days from receiving the notice, and the following ones by the last day of each quarter, showing instalment and interest separately with their dedicated tax codes. The Agenzia's online services calculate the plan and print the F24 forms.
Up to date for 2026 — verified on September 25, 2026Official procedure, no printed formGuide: about 20 min
This content is part of the path: Receiving a notice from the Revenue Agency· Step 8 of 8· Last step of the path
Deadlines
- Within 60 days of receiving the notice
- First instalment for the results of automated and formal checks
- Within 30 days of receiving the notice
- First instalment for the settlement of income subject to separate taxation
- Within 90 days of being made available to the intermediary
- First instalment for the electronic notice delivered to the intermediary
- From 1 August to 4 September
- The count of the first-instalment deadline is suspended
- Last day of each quarter
- Deadline for each instalment after the first, with instalment interest
Documents to prepare
- The notice of the check results (avviso bonario), with the date of receipt and the processing date
- The instalment plan set up with the Agenzia's service, or the F24 forms already printed
- Access to the Agenzia's online services or to online banking, or an authorised intermediary
- Receipts for F24 payments already made
No form is attached to this procedure: the link leads to the official page that describes it.
What this page gives you
The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.
Who this applies to
- Anyone receiving a notice of the results of the automated check (art. 36-bis Presidential Decree 600/1973 and art. 54-bis Presidential Decree 633/1972) or of the formal check (art. 36-ter Presidential Decree 600/1973) of their return
- Anyone receiving the notice of the tax settled on income subject to separate taxation
- The intermediary who prepared the return and to whom the notice is made available electronically
- Anyone with a plan already running who wants to lengthen it, shorten it or pay it off early
Worked example
Marco Gallo, surveyor in Verona, pays an automated-check notice in instalments
Marco receives a notice from the automated check, processed in March 2026, asking for 10,000 euros. Using the Agenzia's service he sets up a plan of 8 quarterly instalments of 1,250 euros: he pays the first in May 2026, within the 60 days, with no interest, under tax code 9001. The second is due on 30 September 2026: on the F24 he enters 1,250 euros under code 9001 and, on a separate line, 18.22 euros of interest under code 9002. The following instalments fall due on 31 December, 31 March, 30 June and 30 September, up to 31 March 2028; in all, according to the rateizzazione-avvisi-bonari calculator, Marco pays 357.31 euros of interest.
How to fill it in, step by step
- Check the notice: type of check (automated, formal or separate taxation), amount due and processing date, from which interest runs.
- If the amount looks wrong, check the notice first; if it is due, decide on the number of quarterly instalments.
- Set up the plan with the Agenzia's « new instalment plan » service, which calculates deadlines, amounts and interest and prints the F24 forms.
- Pay the first instalment with the F24 within the stated deadline: 60 days for check results, 30 for separate taxation, 90 for the notice sent to the intermediary.
- For each later instalment, by the last day of the quarter, enter on the F24 the instalment under the principal tax code and the interest under its own code: 9001 and 9002 (art. 36-bis and 54-bis), 9006 and 9007 (art. 36-ter), 9526 and 9003 (36-bis severance pay), 9527 and 9004 (36-bis arrears).
- To change the length of the plan or pay it off early, use the « reschedule a plan already in progress » service.
- If an instalment is slightly short or slightly late, regularise it through ravvedimento by the next instalment's deadline (or within 90 days for the last one) to avoid enrolment for collection.
Good to know
- The maximum number of instalments, the instalment interest rate and the tolerance thresholds are not repeated here: they are carried by the rateizzazione-avvisi-bonari calculator, with its sources.
- Interest is due only on instalments after the first and runs from the first day of the second month after the month in which the notice was processed.
- The plan is lost, among other cases, if the first instalment is not paid even within the short « slight delay » margin allowed beyond the deadline, if an instalment other than the first is not paid by the next one's deadline or if the last one is not paid within 90 days: the balance is enrolled for collection with full penalties and interest.
- A « slight default » (small shortfall or slight delay) does not cancel the plan, but the missing part, interest and penalty are enrolled for collection unless regularised through ravvedimento.
- For ravvedimento on instalments the Agenzia set up specific tax codes in resolution 132/E of 29 December 2011, not reproduced here.
- The rule described is the one in force in 2026 (art. 3-bis Legislative Decree 462/1997).
Common mistakes
- Waiting for an answer to an « instalment application »: there is none, the plan starts when the first instalment is paid on time.
- Adding instalment and interest together on a single F24 line instead of showing them separately under their tax codes.
- Using codes 9001 and 9002 for a formal-check notice, which requires 9006 and 9007.
- Forgetting the suspension from 1 August to 4 September when counting the first-instalment deadline.
- Letting the next instalment's deadline pass without paying the previous one: the whole plan is lost.
Frequently asked questions
Do I need to apply to pay an avviso bonario in instalments?
No. You pay the first instalment with the F24 within the stated deadline and continue with quarterly instalments; the Agenzia's services help set up the plan and print the forms.
When is the first instalment due?
Within 60 days of receiving the notice of the automated and formal check results, 30 days for separate taxation and 90 days from the notice being made available to the intermediary; the count is suspended from 1 August to 4 September.
Which tax codes are used?
Principal and interest go on separate lines: 9001 and 9002 for art. 36-bis and 54-bis, 9006 and 9007 for art. 36-ter, 9526 and 9003 for 36-bis severance pay, 9527 and 9004 for 36-bis arrears.
Can I change the number of instalments after starting?
Yes, the Agenzia's rescheduling service lets you extend the plan or pay it off early.
What happens if I miss an instalment?
If you do not pay it by the next instalment's deadline you lose the plan and the balance is enrolled for collection with full penalties and interest; a slight delay or small shortfall can instead be regularised through ravvedimento.
Go further
Compute the related amounts
Understand this form: the related course
Official sources
- Agenzia delle Entrate — Notices following automated and formal checks of returns: what it is (last updated 11 August 2026) — September 25, 2026
- Agenzia delle Entrate — Loss of the instalment benefit — September 25, 2026
- Agenzia delle Entrate — Instalment calculation: access the services — September 25, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.