Who can apply
Instalment arrangements concern taxpayers and businesses with eligible debts entrusted to Italy’s Revenue Collection Agency, AdER. Check which debts may be included and any earlier repayment plans. A collection notice and a tax irregularity communication issued by the Revenue Agency follow different procedures.
The declaration-based route
For applications submitted in 2026 involving up to EUR 120,000 in each request, the maximum is 84 monthly instalments. The applicant must declare temporary objective financial difficulty. The threshold concerns each application and the number of instalments is a ceiling.
When evidence is required
In 2026, requesting more than 84 instalments, up to 120, or applying for debts above EUR 120,000 requires evidence of financial difficulty. The permitted length depends on the statutory assessment. Liquidity and Alfa indicators are relevant for many businesses; ISEE is used for individuals and sole traders under simplified tax regimes. Choose the form appropriate to the applicant.
Dates and limits
The 84-instalment ceiling applies to requests submitted in 2025 and 2026. There is no single deadline for every debt: relevant dates depend on the notices received and the plan granted. The Consolidated Act on tax payments and collection is the statutory reference in force from 2026; AdER’s operational guidance explains the available routes. Earlier plans require a check of transitional rules.
Checks before applying
Gather the debt statement, notices, current plans and payment dates. Compare the estimated instalment with receipts, essential costs and other financing obligations. For an evidenced application, prepare the accounting information required by the relevant form. Keep the application, decision and payment receipts. Instalments manage debt; they do not erase the amount owed or guarantee recovery.
Practical next step
Prepare a table showing each debt, amount, status, deadline and affordable monthly payment. Check the applicable route and the effects on existing enforcement measures with a professional before submitting. Visit our business recovery page for an initial review of the financial position.
For an initial review, visit Business recovery, our approach or contact us.
AdER — rateizzazione · AdER — istanze documentate · Testo unico — art. 105
Sources checked on 7 October 2026.
General information. Every case requires a specific assessment.