Overview
- Taxpayers must pay the first or single installment of Rottamazione‑quinquies by July 31, 2026, and single payments or final instalments made within five extra days will be accepted as timely through August 5, 2026.
- Payment notices with the amounts and payment slips are available in the Agenzia delle entrate‑Riscossione reserved area or can be requested by e‑mail from the public area without credentials by attaching an ID document.
- Payments can be made via banks, post offices, tobacconists and authorized points of sale, ATM channels, pagoPA‑enabled PSPs, the agency’s website, the Equiclick app, or in person by appointment at collection offices.
- The relief covers debts assigned to the collector from January 1, 2000 to December 31, 2023, including taxes from automatic and formal checks, some INPS contributions (excluding those from audits), and certain traffic fines.
- If two instalments are missed or paid short, the Rottamazione‑quinquies becomes ineffective; taxpayers should use the agency’s online calendar and tools to avoid loss of benefits and to plan for possible resumed enforcement or higher net costs.