Italy’s government has enacted Legislative Decree No. 110 of 29 July, 2024 mandating a comprehensive reorganisation of the tax collection system under Law No. 111 of 9 August 2023.

Earlier, the Legislative Decree No. 110 of 29 July, 2024 was published in Journal No. 184 on 7 July, 2024.

The main provisions of the Legislative Decree are:

  • Tax collection authorities (AdER) must notify taxpayers of collection notices within nine months from the date the creditor body assigns the tax collection with certain exceptions;
  • From 2025, an automatic write-off of qualifying tax liabilities will be assigned to the AdER that remains uncollected for five years with certain exceptions. It needs to be noted that this write-off does not automatically eliminate the debt;
  • The decree establishes specific collection regulations for tax liabilities related to the traditional resources of the European Union and amounts due for the recovery of State aid;
  • The decree progressively increases the allowable monthly instalment payments under the ordinary payment plan for qualifying taxpayers to 120.