From 27 July to 31 August the Institute postpones the sending of correction notes, warnings, inspection reports and debit notices. Here’s what changes for citizens, businesses and professionals and what the exceptions are
Long summer respite for the contribution practices of citizens, businesses and professionals. From Monday 27 July to 31 August 2026, INPS will suspend the sending of a series of documents: from correction notes to inspection reports, up to debit notices. It is not an amnesty, it is a postponement of notifications, as happens for the tax with the August break by the Revenue Agency.
INPS: what stops until September
For over a month (from 27 July to 31 August inclusive) INPS blocks the notification of correction notesthe documents with which the Institute disputes differences between the contributions declared and those actually due, for example for the denial of reliefs or concessions applied by the employer. Also stop the contribution regularity checks carried out through the system DPA (Preventive Declaration of Facilitation), the tool with which the position of companies intending to access contributory benefits is checked in advance. The notification of the compliance warningswith which INPS formally invites the taxpayer to pay the amount due within a specific deadline. Acts relating to the management of public employees remain excluded from the suspension.
From 1 to 31 August the Institute suspends the notification of inspection reports towards all recipients; The recovery acts deriving from documentary supervision; the issuance of debit notices and the notification of assessment documents for contributory violations and of orders-injunctions relating to administrative sanctions.
The exceptions: prescription and voluntary regularization
But there are exceptions. The suspension does not apply when a postponement would risk jeopardizing the Institute’s credits, particularly in cases where the statute of limitations is approaching. The INPS territorial structures will individually check the expiring practices: if the statute of limitations is near, the offices will proceed with the notification anyway, or will send an interrupting act to block the passage of the deadlines. For those who, however, would like to take advantage of this period for regulate spontaneously your position – for example to participate in a tender, obtain a relief or demonstrate your reliability to contribute – it remains possible to contact the INPS territorial structures for the transfer of contribution credits to the collection agent, without having to wait for the end of the suspension.
