Summer suspension of notifications of some documents, but the deadlines for scrapping quinquies and urgent documents remain. And there are some tax extensions
No tax bills in the mail on holiday. Summer fiscal truce kicks in: in August the Revenue-Collection Agency suspends the notification of fines, taxes and minor collection actions, with some exceptions. Warning: it is not an amnesty or a total stop to collection. There are millions of notifications in Italy. According to the Court of Auditors, in the Report on the General State Account 2025, the notices notified have gone from 4.9 million in 2022 to over 9 million in 2025a boom linked to the gradual recovery after slowdowns during the pandemic.
When the tax break starts and how long it lasts
The suspension concerns the notification of collection documents for small amounts: payment orders, friendly notices, communications resulting from automated and formal checks, some settlement notices and the so-called “compliance letters”, with which the Tax Office invites the taxpayer to spontaneously regularize any anomalies found in the declarations. The stop should be approximately from 8 to 22 August.
The exceptions: which notifications don’t stop in August
The suspension is not total: in fact, some acts remain excluded from the summer break. Documents linked to imminent statutes of limitations, which must be notified in any case in order not to cause the proceedings to lapse; documents linked to proceedings with criminal relevance, for which the law imposes very strict deadlines, and all situations that the legislation considers urgent or indeferrable. In these specific cases, therefore, it is possible to receive communications even during the weeks of suspension. And the internal administrative activities and procedures already started continue, in line with the programming set for 2026.
The other tax extensions of the summer
In addition to the stop on notifications, there are other benefits for taxpayers in August. First of all, the postponement of tax obligations and payments that expire from 1 to 20 August. All can be carried out by August 20th without penalties or interest, in the cases provided for by law. Specific suspensions are also foreseen for the sending of good-natured warnings and, in some situations governed by legislation, for certain payment terms and for the transmission of documentation requested from taxpayers. Also in this case, cases that the law considers urgent, for which the deadlines do not stop, are excluded.
Scrapping quinquies: deadlines that don’t go on holiday
No summer breaks for the scrapping quinquies of tax bills. By July 31stthe taxpayer must decide whether to pay in a single payment or choose payment in installments. Those who choose to pay in installments will also have to pay the first installment by the same date. Second instalment, then, by 30 September 2026, and thereafter. Those who have signed up to the quinquies scrapping scheme, therefore, will have to keep an eye on the calendar even during holidays, so as not to lose the benefits of the measure.
