If the Revenue Agency's tax revenues, from January 1, 2025, are not collected in the fifth year, they will be “automatically released”. The extract, awaited by Corriere della Sera, is provided for in the draft legislative decree relating to the reorganization of the national collection system, currently under discussion in the Council of Ministers. From next year, payment notices will be notified to the creditor within 9 months following the transfer of the charge and in all cases, the Revenue Agency may send at any time to the organization holding the credit the communication of early payment of contributions, in In certain cases, there is closure of the bankruptcy or judicial liquidation of the debtor or after verification of the absence of attackable assets of the debtor. Until the right to credit expires, compulsory collection can be managed directly by the creditor organization, or entrusted by the creditor organization under concession to private entities identified through a public call for tenders.
Fees for uncollected invoices
The draft decree provides for an ad hoc commission responsible for finding solutions to reduce the stock of unclaimed tax invoices. The stages will be an analysis of the warehouse and then a report to the Minister of the Economy “proposing possible solutions, to be implemented with subsequent legislative provisions, to achieve clearance of all or part” by: December 31, 2025 for loads entrusted from 2000 to 2010, December 31, 2027 for those entrusted from 2011 to 2017 and December 31, 2031 for those entrusted from 2028 to 2024.
Longer payments: here's how to do it
Longer installment plans are also in the works, increasing from the current 72 installments to a maximum of 120 monthly installments. It obviously only applies to taxpayers in “objective difficulties”. The installment payment will begin “at the simple request of the taxpayer who declares that they are in a momentary situation of objective difficulty”. The amount owed will also have an impact. For sums less than or equal to 120 thousand euros, deadlines are possible between 84 deadlines (for requests presented in 2025 and 2026) and 108 (for requests presented from January 1, 2029). For amounts greater than 120 thousand euros, payments may be granted, up to a limit of one hundred and twenty monthly payments, regardless of the date of submission of the request. For sums of up to 120 thousand euros the number of payments varies depending on the presentation of the request but it can still reach 120. This possibility concerns those who “document the temporary situation of objective difficulty”, with different modalities for higher or lower amounts. more than 120 thousand euros. For those who simply declare that they are in temporary objective difficulty and owe up to 120 thousand euros, the monthly payments increase gradually every two years, to reach a maximum of 108 monthly payments from 2029.
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