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New 2026 tax bill write-off: what to expect from the Fifth Tax. Deadline for paying the Fourth installment.

After August 5, 2025, those who have not completed their payments will see their status return to irregular status, with all the associated consequences. Meanwhile, anticipation is growing for the "Scrapping Five," the new amnesty introduced with the 2026 Budget Law.

New 2026 tax bill write-off: what to expect from the Fifth Tax. Deadline for paying the Fourth installment.

New scrapping with tax bills 2026 and in the meantime there is very little left until deadline final to pay the next installment of the scrapping quat of tax bills. With the July 31st deadline now over, thousands of taxpayers are still in limbo, with a small chance to get back on track: the law has in fact provided a five-day grace period that closes definitely the August 5, 2025 at midnightThis is truly the last resort for those who wish to retain the benefits of the subsidized plan. Even a single missing euro or a delay, however small, means the loss of benefits.

The scrapping concerns debts entrusted to collection between 1 January 2000 and 30 June 2022 It allows you to pay only the principal, notification fees, and any costs associated with enforcement actions. There are no penalties, no default interest, no interest on outstanding debts, and no collection fees. Traffic fines and other administrative penalties (not tax or social security) do not incur interest or surcharges of any kind.

Fourth Scrappage Period: Who Can Still Avoid Forfeiture?

There are two specific categories that can benefit from this extension: those who have joined the fourth scrapping from the beginning and must pay the ninth installment, and whoever has submitted readmission application by April 30, 2025, and must now pay the first or only installment. For these taxpayers, August 5 represents a true "red line": no extension, no exceptions, the five-day grace period is a one-time event and is not renewed.

Tax Scrapping: What happens if you don't pay or pay late?

The Revenue Agency warns loud and clear: who does not pay by August 5th, or pays partial amounts or does so after the deadline, loses all benefits of the planThe amounts already paid will be considered only as advances and will not settle the debt, which will return to ordinary management, complete with penalties and interest that had previously been pardoned.

The forced debt collection procedures will resume without interruption: notifications, seizures, and all the related "hassles." 

Scrapping Quarter: Where and How to Pay the Installment

To avoid being caught, it is essential to know precisely where and how to pay. The payment forms are available in thereserved area of the of theRevenue-Collection Agency, accessible via SPID, CIE, CNS, or, for tax intermediaries, with Entratel credentials. Alternatively, you can request a copy of the form via email by completing the form in the public area of the website, attaching a valid ID.

Il payment can be done in different waysAt banks, post offices, tobacconists, and authorized retailers, at authorized ATMs, or online using the online channels of banks, Poste Italiane, and all Payment Service Providers (PSPs) participating in the pagoPA system. You can also pay directly on the Tax Office website or via the Equiclick app. For those who prefer in-person assistance, you can book an appointment and pay at the Agency counters.

For those who leave payments to the last minute, it's advisable to use tools that provide immediate payment confirmation.

What to expect in the coming months: updates on the Scrapping of Quinquies

Expectations for the arrival of the scrapping quinquies, the new tax amnesty that the government led by Giorgia Meloni could make official with the Budget Law 2026The measure is expected to be presented in early September, when the draft of the Economic Budget will be presented.

According to the latest hypotheses, the measure could be divided into two distinct "parts," differentiated based on the size of the outstanding tax debt. This distinction would allow for more targeted interventions, offering more flexible solutions for small debts on the one hand and for more complex situations on the other.

A particularly awaited novelty concerns the introduction of an automatic excerpt for small-scale tax bills. This measure, designed to ease the administrative burden and facilitate the regularization of less burdensome positions, could represent a significant benefit for thousands of taxpayers with modest tax debts.

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