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You have received a letter from the Agenzia delle Entrate and must decide what to do

Receiving a notice from the Revenue Agency

Read a pre-assessment notice or a payment demand, know your rights to be heard and to self-correction by the office, assess the penalty, decide whether to pay, pay in instalments or dispute, correct your return if the error is yours, and pay the instalments without forfeiting the plan: 8 steps.

Start here: Italian friendly tax notices and payment demands: pay, spread or dispute

Understand: pre-assessment notice and payment demand, right to be heard, self-correction, penalties

  1. Step 1 of 8
    CourseFree45 min

    Italian friendly tax notices and payment demands: pay, spread or dispute

    What to do when an irregularity notice from the Agenzia delle Entrate arrives: identify the check behind it, pay within sixty days with the penalty cut to one third or two thirds, spread the debt over up to twenty quarterly instalments without forfeiting them, ask for a correction and, if the notice goes unanswered, deal with the payment demand that follows.
  2. Step 2 of 8
    CourseFree43 min

    Prior hearing, self-correction and ruling requests: taxpayer rights before the Italian tax agency

    The tools of Italy's Taxpayers' Rights Charter for anyone who receives an act or faces a doubt: the draft assessment and the sixty-day prior hearing, how the time bar moves, negotiated settlement and acceptance, mandatory and discretionary self-correction with their appeal deadlines, and ruling requests with their ninety-day reply period and tacit agreement.
  3. Step 3 of 8
    CourseFree45 min

    Italian tax penalties after the 2024 reform: principles, merging and settlement

    How an Italian administrative tax penalty is sized for breaches from 1 September 2024. The course covers legality and the more lenient law, proportionality, fault and grounds excluding penalties, the sizing criteria and repeat offending, the amounts for missing and understated returns, the single-penalty mechanism with its exclusions and ceiling, the notice of charge and settlement at one third.

Compute: penalty for an inaccurate return, instalment plan

  1. Step 4 of 8
    CalculatorFree result

    Italian penalty for an inaccurate tax return

    For breaches from 1 September 2024, an inaccurate return costs 70% of the extra tax, with a floor of 150 euros. Fraud raises the penalty by half up to double; it falls by a third when the gap is below both 3% of the amount declared and 30,000 euros; and it drops to 50% if you correct it with a supplementary return before any audit begins.
  2. Step 5 of 8
    CalculatorFree result

    Paying an Italian tax notice in instalments (avviso bonario) — instalments, interest and loss of the plan

    The amount in an avviso bonario can be paid in up to 20 equal quarterly instalments. The first is due within 60 days of receiving the notice (30 for separately taxed income, 90 when the notice goes to your tax intermediary); the others by the last day of each quarter, with 3.5 % annual interest. Paying the first instalment up to 7 days late, or paying an instalment short by no more than 3 % of it and never more than 10,000 euros, does not cost you the plan.

Act: request for self-correction, supplementary return

  1. Step 6 of 8
    FormFree30 min

    Asking the Italian tax agency to cancel an act (autotutela)

    Compulsory or discretionary self-correction, which office and which means to use, what the request must contain, why it does not suspend the appeal and how to challenge a refusal — guide, deadlines and worked example.
  2. Step 7 of 8
    FormFree60 min

    Correcting an Italian income tax return: the supplementary return (dichiarazione integrativa)

    Corrective Redditi return by 2 November 2026, supplementary return up to 31 December of the fifth year, the « dichiarazione integrativa » box on the cover page, tax, interest and reduced penalty paid with the F24 — guide, deadlines and worked example.

Pay: notice instalments with the unified payment form

  1. Step 8 of 8
    FormFree20 min

    Paying an Italian tax notice (avviso bonario) in instalments with the F24

    No application to file: first-instalment deadline, quarterly due dates, tax codes for instalment and interest, the Agenzia's services to set up and reschedule the plan, and how to avoid losing it — guide, deadlines and worked example.

The other paths

A different procedure, the same principle: the three pillars in order.

Read in Italian