Scrapping of tax bills: here are the news!

Lately, there have been many discussions about tax bills, possible future extensions and upcoming deadlines.

A very important thing to know is that the notification activities of the tax bills have restarted starting from 1 September 2021, after being arrested until August 31, 2021.

One of the objectives of the League, as explains, is that of further extend the deadlines for tax bills to allow the most vulnerable citizens to recover after the economic crisis caused by the pandemic. The 5 Star Movement also seems to be in favor of a postponement.

For the moment, those who have to pay off the debts indicated in their tax bills must be valid within the deadlines indicated by the Revenue Collection Agency.

Indeed, all that concerns the “Scrapping quater” as well as a possible suspension of foreclosures and a postponement of the tax bills remain, at the moment, only hypotheses. Politicians have been discussing this for a long time in the last period and all the possible news should come shortly.

Before delving into the political debate that has been taking place lately, let’s start by talking about the deadlines set by the “balance and excerpt”.

Scrapping of tax bills: deadlines of the “balance and excerpt”

As specified on the website of the Inland Revenue Collection, Law no. 106/2021 of conversion of the “Sostegni-bis Decree”, article 1-sexies, established new deadlines within which to make the payments of the installments of 2020 and of the installments of 2021.

To avoid losing the benefit of the “Balance and excerpt” it is necessary to have paid the 2019 installments and to pay the 2020 installments within the deadlines that have been set.

As for the installments scheduled for 2020, the deadlines are listed below:

  • by July 31, 2021 for the installment due on March 31, 2020
  • by 30 September 2021 for the installment expired on 31 July 2020

For the payment, 5 days of flexibility are foreseen as specified by article 3, paragraph 14-bis of Legislative Decree no. 119 of 2018. Therefore, for what concerns the installment that expires on 30 September 2021, the time available is extended until 5 October 2021.

As for instead installments that expire in 2021, the deadline is November 30, 2021. The payment concerns the installments due on March 31, 2021 and July 31, 2021.

In order to continue to benefit from the “Balance and excerpt” you must be in compliance with the installments for the years 2019 and 2020.

Also in this case there are 5 days of flexibility so the amount due can be paid until 6 December 2021.

After talking about the deadlines of the “balance and excerpt”, now let’s see how it is possible to make the payment.

As regards the 2020 installments that have not yet been paid and whose deadlines were established on 02/28/2020, 05/31/2020, 07/31/2020 and 11/30/2020 it is necessary to use the bulletin referring to the specific payment contained in the “Notification of the sums due” that the taxpayer has already received.

The same procedure must also be followed for the installments for the year 2021, whose deadlines were established on 02/28/2021, 05/31/2021, 07/31/2021 and 11/30/2021.

For those who can no longer benefit from the “Balance and excerpt” because they have not been able to make the payments of the installments scheduled for 2019 on time, they still have the possibility of requesting the division of the installments that still have to be paid. This novelty was introduced by the “Relaunch Decree” (DL 34/2020).

You can proceed with the payment by going to the physical places used for this or online. If you choose to make the payment electronically, there are two possible solutions:

  • you can use the service called, “Pay on-line” on the website of the Revenue Agency and on the Equiclick application.
  • alternatively, it is also possible to use the online channels of the banks, the Italian Post Office and all the other Payment Service Providers (PSP) that are compatible with pagoPA.

If, on the other hand, you do not want to pay electronically, here are the physical places that allow the payment of tax bills:

  • the banks
  • the post
  • tobacconists
  • the offices of the Revenue Agency

Remember that in case you decide to go at a counter of the Revenue Agency it is necessary to book an appointment.

A useful tip: if you want to check your tax situation, you can access the Revenue Collection Agency website using your SPID credentials or with CIE, or the Electronic Identity Card.

An amnesty has been provided for some tax bills, more precisely for debts that do not exceed 5 thousand euros. Let’s see immediately what it is.

Tax bills: the excerpts arrive!

As specified by an article from, starting from the end of August the Draghi Government, with the first Sostegni Decree, decided to establish an “excerpt” for some types of tax bills.

The tax bills that will be eliminated by the Tax Collection Agency by 31 October 2021 must have a maximum amount of 5 thousand euros. Furthermore, these tax bills are those that were entrusted to the collection agents between the years 2000 and 2010. Taxpayers who during the year 2019 had an income of up to 30 thousand euros can benefit from this type of facility.

Even if you have all the requisites, it is important to know that the criminal measures reported in the tax bills cannot be canceled.

After talking about the “balance and excerpt”, let’s now see what are the deadlines for the “Scrap-ter”.

Tax records: here are the deadlines for the “Scrapping-ter”!

Also in the case of Scrapping-ter, Law no. 106/2021 of conversion of the “Sostegni-bis Decree”, article 1-sexies, established new deadlines within which to make the payments of the 2020 installments and the 2021 installments.

Those who have paid the 2019 installments, to avoid losing the advantages provided for by the “Scrapping-ter” must pay the 2020 installments within the following deadlines:

  • July 31, 2021 for the installment due on February 28, 2020
  • August 31, 2021 for the installment due on May 31, 2020
  • September 30, 2021 for the installment expired on 31 July 2020
  • October 31, 2021 for the installment due on 30 November 2020

Also in this case there are 5 days of flexibility regarding the payment deadlines.

For installments due in the year 2021, the deadline is November 30, 2021. Taking into account the five days of flexibility, the time available is until December 6, 2021. In order not to lose the advantages of the “Scrapping-ter” you must pay within the established terms and be in compliance with the payments of the installments for the years 2019 and 2020.

As far as payments are concerned, the same procedure as for the “balance and excerpt” applies.

As we anticipated in the introduction, there are discussions regarding a possible extension of the tax bills and a possible evaluation of the so-called “Scrapping quater”.

Tax records: what is the “Scrapping quater”?

One of the Government’s objectives seems to be to further extend the expiry of the tax bills. Apart from this, a possible “Scrapping quater” is also being evaluated, ie a new discipline for the collection of debts registered in the role.

At the moment precise dates have not yet been set for the “Scrapping quater”. The next updates will probably come with the new Budget Law.

As for instead a hypothetical extension of the tax bills, the next news should arrive by September 30th, also because we are close to the deadline for the payment of the “Balance and excerpt” and “Scrapping-ter” !.

At the time of the officer, therefore, there are only the deadlines we have talked about and the amnesty of the tax bills with a maximum value of 5000 euros.

In addition to the extension of the tax bills and the Scrapping quater, there are also plans to stop the foreclosures which resumed regularly starting from 1 September.

The exponents of the Lega and Fratelli d’Italia are especially interested in a suspension of the tax bills, as an article by ilsole24ore tells us. The article also reports the results of the vote in Montecitorio: 326 people voted “yes” while 7 no. There are also 9 abstentions from the Leu. The update note to the Def should arrive by September 27, which will provide new information on the performance of the economy and public finance.

We therefore look forward to any updates that should arrive shortly.

Student, born in 1999.
I am currently a graduate student in modern languages ​​and literatures ofUniversity of Turin. I was lucky enough to spend the last year of the triennial in France in the city of Besançon thanks to the project Erasmus+, an experience that enriched me both culturally and spiritually. I currently write articles for Trend online, my first work experience. I am a movie lover, a lover of nature in all its forms, animals and vegetable cuisine. I’ve been writing for as long as I can remember. Books are my life.

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