Italy Update: Payments tax collections 180 days after notification

Pursuant to art. 2 of Legislative Decree 146/2021, for payment folders notified from 1 September 2021 to 31 December 2021 the payment deadline is 150 days and not 60 days. It is proposed to increase the payment deadline to 180 days, it is understood that these must always be notified folders from September to December 2021. Now as then, the deadline for appeal remains unchanged, which is 60 days and not 180. The important novelty lies in the fact that the term of 180 days is extended to executive assessments and INPS debt notices.

By Quorum, Italy, a Transatlantic Law International Affiliated Firm. 

For further information or for any assistance please contact italy@transatlanticlaw.com

Disclaimer: Transatlantic Law International Limited is a UK registered limited liability company providing international business and legal solutions through its own resources and the expertise of over 105 affiliated independent law firms in over 95 countries worldwide. This article is for background information only and provided in the context of the applicable law when published and does not constitute legal advice and cannot be relied on as such for any matter. Legal advice may be provided subject to the retention of Transatlantic Law International Limited’s services and its governing terms and conditions of service. TransatlanticLaw International Limited, based at 42 Brook Street, London W1K 5DB, United Kingdom, is registered with Companies House, Reg Nr. 361484, with its registered address at 83 Cambridge Street, London SW1V 4PS, United Kingdom.