Notices of Payment: changes to deferment petitions

New changes have been made to the regulations on deferment of registered debts, thanks to taxpayers who are in an objective state of difficulty are now granted the option to apply from July 16, 2022: 

  • the division into installments of registered debts for amounts up to 120.000 euros – in a maximum of 72 installments (previous limit of 60.000 euros)
  • submit the petition by declaring their situations of economic difficulties without having to submit documentation to support the declaration
  • consider, to determine the new threshold thus introduced, the amounts of debts included in each deferment petition and no longer the total amount of the registered debts
  • lapse in case of non-payments of 8 installments, including non-consecutive installments and no more than 5 installments, as per previous regulations. 

The changes have been introduced by DL No. 50/2022 converted into Law No.91/2022, to enable businesses, professionals, and other taxpayers to meet liquidity needs, even temporarily.

Regarding the increase of unpaid installments to determine the laps of deferment, the latter applies to petitions submitted on or after July 16, 2022. However, it remains possible for the taxpayer to submit a new request for deferment, subject to full payment of the installments due on the date of submission in the new application. 

Furthermore, although in cases of the lapse relating to applications filed on or after July 16, 2022, the load cannot be rescheduled, the taxpayer is granted the right to apply for deferment for loads other than those for which the lapse itself occurred. This provision is contained in the new wording of Article 19 Para 3 letter c) of Presidential Decree 602/73, effective July 16, 2022.

The following summarizes the number of installments that determines lapse of the installments benefits, with reference to the date of submission:

  • 18 installments for plans in progress as of March 8, 2020, for residents in the so-called “red zone” 
  • 10 installments for plans granted after March 8, 2020 – petitions submitted until December 31, 2021
  • 5 installments for petitions submitted on or after January 1, 2022, and by July 15, 2022;  
  • 8 installments for petitions submitted after July 16, 2022 (new petitions).

In addition, a further change made by the law converting the so-called “Aid Decree” is underlined, namely the possibility of extinguishing debts on file with certified credits to the Public Administration, including those for professional services among the compensable credits. 

In conclusion, it should be noted that new forms for requesting debt installment are already available on the website of the Revenue Agency, and it will soon be possible to use the “Installment Now” service. All individuals with SPID, CIE, or CNS credentials will be able to independently make the request and receive the relevant payment plan via e-mail.