Tax collection · 30 September 2026

Rottamazione-quinquies: second instalment due today

30 September 2026 is the due date for the second instalment under Italy’s Rottamazione-quinquies instalment plan. Before paying, compare the form with your individual payment notice and any payments already made.

Who is affected

This date concerns applicants whose request was accepted and who selected instalments. It does not apply automatically to every collection notice or to Rottamazione-quater plans, which have separate payment forms and rules.

Dates and individual plan

The first, second and third Rottamazione-quinquies instalments fall on 31 July, 30 September and 30 November 2026. Check the actual plan in your official communication.

Find amounts and forms

The official communication sets out the outcome and amounts. Applicants who filed through the reserved area can find the communication and forms there. The Revenue Collection Agency also lists its online payment and pagoPA channels. Keep the receipt and check the instalment reference.

If an instalment is missed

For an instalment plan, the measure becomes ineffective when two instalments, including non-consecutive ones, are unpaid or insufficiently paid, or when the final instalment is missed. Do not assume that the Rottamazione-quater five-day rule applies to every quinquies instalment. Review any discrepancy promptly.

Action today

Open the official communication, match the second-instalment form to the plan, check payments already recorded, use an official payment channel and retain the receipt. If figures do not match, document the discrepancy and seek an individual assessment.

For a complex collection position, see our services or contact us.

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General information only. Each case requires an individual assessment.