Tax, scrapping quinquies: communications and payments

Response communications to taxpayers who have submitted the application to join the Scrapping quinquies within the deadline of April 30, 2026. Revenue Agency-Collection has made available, in the reserved area of ​​its institutional website, the Notifications of sums owed with the outcome of the request, the details of the amounts to be paid and the installment payment forms.

Scrapping quinquies, communications of the sums due are ready

As established by Budget Law 2026 which introduced the new facilitated definition of the folders, for those who have submitted the application via the service in the reserved area on www.agenziaentrateriscossione.gov.it, the Communication is available exclusively in that same area, which can be accessed with the credentials Spid, Cie e Cns and, for professionals and businesses, also with Revenue Agency credentials. Instead, for taxpayers who have submitted the membership application through the public area of ​​the site, the Communication, in addition to being present in the reserved area, is also sent with registered letter or via Pecdepending on the domicile indicated by the applicant when submitting the application.

Amounts due and payment forms

The Communication of sums due provides the outcome of acceptance or possible rejection of the application, a summary statement with the loads entered, the amounts to be paid for the purposes of the facilitated definition and the payment deadlines of the installments. Taxpayers were able to choose, during the membership phase, whether to pay in a single payment or in a maximum number of payments 54 bimonthly installments in 9 years, taking into account that the minimum amount of the installment cannot be less than 100 euros. The payment of the first or only installment must be made by July 31, 2026.

Attachments to the Notice of sums due are: payment forms relating to the first ten installments of the subsidized settlement plan. In the event that the amount due is divided into more than ten instalments, the further payment forms will soon be available in the reserved area of ​​the site and, only to those who have submitted the application through the public area, they will also be sent, before the expiry of the eleventh instalment, to the address indicated in the membership application.

Online services: direct debit of installments and ContiTu

The Communication of the sums due also contains the information to request the activation of thedirect debit of the installments of the subsidized definition on the current account. In addition to the counter, you can also request domiciliation using the “Activate/revoke SDD mandate facilitated definition plans” present in the reserved area of ​​the Revenue Agency-Collection website. Also underway ContiYouthe service available in the public area of ​​the site, which allows you to choose to pay in a facilitated manner only some of the notices/files contained in the Communication of the sums due.

What does scrapping quinquies involve?

The communications of the sums due that the Revenue Agency-Collection has made available to taxpayers concern the facilitated definition introduced by Add n.199/2025 (Budget Law 2026) and which could be joined by submitting an application by 30 April 2026.

This measure has a scope of application referring exclusively to certain individuals loads entrusted for collection from 1 January 2000 to 31 December 2023 (taxes declared but not paid, failure to pay INPS contributions other than those requested following an assessment, administrative sanctions for violations of the highway code entrusted by the Prefectures).

The facilitated definition allows you to pay only the amount of the residual debt due as capital and that due as reimbursement of expenses for any enforcement procedures and notification rights. However, they will not be payable interest and penalties included in the same charges, late payment interest, the so-called “civil penalties”, ancillary to social security credits, and the premium.

As regards the administrative sanctions imposed for violations of the highway code by the competent State administrations (Prefectures), however, the sums due as interest (however called, including the so-called “surcharges”), as well as those due as premiums, are not to be paid.