Tax Collection Notice in Italy: What to Do in the 60 Days That Really Matter

In a nutshell

A cartella esattoriale (Italian tax-collection notice) is the document through which Agenzia delle Entrate Riscossione (Italy's tax-collection agency, commonly called AdER — formerly known as Equitalia) demands payment of a tax or social-security debt that has been formally registered as overdue. It arrives in a distinctive green envelope by registered post. From the moment you receive it, you have 60 days to decide: pay in full, request an instalment plan, or file an appeal. Do nothing, and AdER can freeze your bank account, garnish your wages, or immobilise your vehicle.

At a glance

Cost	Notification: free. Collection surcharge (aggio): abolished since 2022. Instalment plan: free to set up (interest on deferred amounts applies). Appeal: court filing fee €30–€1,500 depending on the amount in dispute.
Timeline	60 days from notification to pay, request instalments, or appeal. Enforcement measures: from day 61 onwards.
Rome offices	AdER Rome Centre (Via Lucrezia Romana 16/18), Rome EUR (Largo G. Giardini 8), Rome Casilino (Via di Torre Spaccata 110), Rome Ostia (Via delle Baleniere 139). By appointment only.
Documents needed	ID document + Codice Fiscale (Italian tax ID — your personal 16-character code). For online instalment requests: SPID (Italy's digital identity for accessing public services online), CIE (Italian electronic ID card), or CNS smart card.

What the notice looks like and how to recognise it

A genuine cartella esattoriale arrives in a green envelope addressed to "AGENZIA DELLE ENTRATE-RISCOSSIONE". It shows your notice number, your Codice Fiscale, the total amount owed, a breakdown of the taxes or charges, and a RAV payment slip. A notice can cover income tax (IRPEF — Italian personal income tax), IVA (Italian VAT), IMU (Italian property tax), TARI (waste-collection tax), vehicle road tax, administrative fines, INPS (Italy's social-security agency — pensions, unemployment, family benefits) or INAIL (Italy's workplace-injury insurance institute) contributions, university fees, and RAI licence fees.

Before a cartella arrives you will usually have received a polite payment reminder (avviso bonario) and an assessment notice (avviso di accertamento) offering reduced penalties. If those go unpaid, the debt is formally registered and handed to AdER for collection.

The 60 days: your three options

Pay in full

You can pay online through the AdER personal area using SPID, CIE, or CNS; through the EquiClick app; at any bank branch; at post offices; at authorised tobacconists; or in person at an AdER office. If you pay within 60 days, no additional charges apply.

Set up an instalment plan

For debts up to €120,000 the process is streamlined — no supporting documentation required. You can spread the debt over up to 84 monthly instalments (rising to 96 from 2027 and 108 from 2029 under DLgs 110/2024). For amounts above €120,000, you must provide evidence of temporary financial hardship (an ISEE — income-and-wealth indicator used to qualify for means-tested benefits — or a statement of assets), and you can request up to 120 instalments (10 years).

Apply online through the AdER personal area, using form R1 (debts under €120,000) or R2 (over €120,000). As long as you keep up with the plan, vehicle immobilisation, mortgage registration, and wage garnishment are suspended. Miss 8 instalments — even non-consecutive ones — and the plan collapses: the entire remaining balance becomes immediately payable.

Appeal

For notices relating to taxes (IRPEF, IVA, IMU, TARI) you must file an appeal with the Corte di Giustizia Tributaria (Tax Court) within 60 days of notification. In Rome: Via Pasubio 8/A, 00195, tel. 06 39955001. For disputes above €3,000, you must be represented by a lawyer, accountant (commercialista), or employment consultant (consulente del lavoro). For non-tax administrative fines (such as traffic fines), the competent court is the Giudice di Pace (Justice of the Peace), and the deadline is 30 days.

If you spot an obvious error — a notice for a debt you already paid, a credit that was never recorded, or a case of mistaken identity — you can also submit an autotutela request (self-correction petition) to AdER and the issuing authority. This does not pause the appeal deadline: pursue both tracks simultaneously.

What happens if you do nothing

Once the 60 days are up, AdER can launch precautionary and enforcement measures.

Vehicle immobilisation (fermo amministrativo): triggered for debts above €1,000, it applies to vehicles registered in your name. You have 30 days to pay or contest it; after that, the immobilisation is registered with the PRA (national vehicle registry) and you can no longer drive the vehicle legally.

Mortgage on property (ipoteca): triggered for debts above €20,000, with 30 days' advance notice. A mortgage does not automatically lead to a forced sale, but it makes selling or refinancing the property very difficult.

Garnishment of wages, pension, or bank account: AdER serves a notice on your employer, INPS, or bank. Wages can be garnished up to one-fifth of the amount exceeding a minimum living threshold. Pensions can only be garnished on the portion above twice the social allowance (approximately €1,077/month in 2026), and only up to one-fifth of that excess. A bank account can be garnished for amounts above three times the social allowance (approximately €1,615) when wages or a pension are deposited there.

Forced property sale (pignoramento immobiliare): only triggered for debts above €120,000. Your primary residence cannot be seized if it is your only property and does not fall into the luxury cadastral categories (A1, A8, A9).

Statute of limitations: when does a debt expire?

Not all collection notices stay valid indefinitely. If years pass without any interrupting act (a new notice, a formal demand), the debt becomes time-barred and can no longer be collected. Time limits vary by type of charge: 10 years for IRPEF, IVA, IRAP; 5 years for IMU, TARI, INPS contributions, and traffic fines; 3 years for vehicle road tax.

To invoke the statute of limitations, you must file a cancellation request (istanza di sgravio) with AdER and, if refused, appeal to the Tax Court. Important: AdER can and does issue notices for already time-barred debts. It is your responsibility to raise the objection.

Tax amnesty (rottamazione): paying without penalties

Periodically the Italian government opens windows allowing you to settle debts by paying only the principal, late-registration interest, and notification costs — waiving all penalties and default interest. The most recent scheme, Rottamazione-quater (L. 197/2022, extended by DL 39/2024), covers notices from 2000 to 30/06/2022, payable in 18 instalments through 2027. Check the definizione agevolata section of the AdER website for any future openings.

For debts under €1,000 assigned to AdER before certain cut-off dates, some laws have provided for automatic cancellation (stralcio mini-debiti).

Mistakes to avoid

1. Ignoring the green envelope. The 60-day clock runs from the date of notification, not from when you open it. After that, your options are far more limited and expensive.
2. Filing a complex appeal without professional help. Even where the law allows it below certain thresholds, a procedural mistake can forfeit your right to contest the notice. Contact a CAF (free assistance office for tax forms and benefits), a Patronato (free union-run office helping with social-security paperwork), an accountant, or a tax lawyer.
3. Missing instalment payments. Eight missed instalments — even spread out over time — voids the plan, cancels any amnesty scheme you joined, and makes the full remaining balance immediately due.

Special cases

You are a foreign national with a residence permit: the debt follows your Codice Fiscale, not your citizenship. Leaving Italy does not make the debt disappear. To set up an instalment plan you need SPID or an in-person visit to an AdER office with your ID and permesso di soggiorno (residence permit for non-EU citizens).

You are on a minimum pension: your pension cannot be reduced below twice the social allowance (approximately €1,077/month in 2026). Only the amount above that threshold can be garnished, and only up to one-fifth.

You have no income and no assets: AdER has nothing to seize in practice, but the debt remains active until it expires. It is still worth setting up an instalment plan to freeze the position formally.

You received an unexpected notice: check the validity of the notification through the AdER portal. If the notification was defective, the 60-day window runs from the first moment you actually became aware of the debt (for example, when your account was frozen or you requested a statement of your tax position).

Official sources

• Agenzia Entrate Riscossione — Home
• What is a cartella di pagamento
• Instalment plans
• Tax amnesty (definizione agevolata)
• Book an AdER appointment
• Agenzia delle Entrate — Tax litigation
• Corti di Giustizia Tributaria

Legal references: DPR 602/1973; DLgs 110/2024; DL 146/2021 conv. L. 215/2021; L. 197/2022 (Budget Law 2023); DL 39/2024; Codice Civile artt. 2934–2953.