Can I do ravvedimento after receiving a notice from the Tax Agency?

It depends on the type of notice. If you have received a compliance letter (invitation to regularise) you can still do ravvedimento with standard reductions. If you have already received a formal assessment notice, you can still regularise but with smaller reductions. If the assessment is already final (appeal deadline passed), ravvedimento is no longer possible.

How do I find the tax codes for penalties and interest?

On the Tax Agency website, in the 'Modello F24 — Codici tributo' section. The most common codes for private individuals: 8901 (IRPEF penalty), 1989 (IRPEF interest). For VAT: 8904 (VAT penalty), 1990 (VAT interest). Use the Tax Agency calculator to avoid errors.

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Ravvedimento operoso: how to regularise unpaid taxes in Italy

Ravvedimento operoso (art. 13 Legislative Decree 472/1997) allows taxpayers to spontaneously regularise tax omissions or irregularities with significantly reduced penalties compared to standard ones. It is advantageous to do this before the Tax Agency starts an audit: once a notice has been received, ravvedimento is only partially permitted. Payment is made via form F24.

Authority

Agenzia delle Entrate

Time

20 min

Updated

May 2026

What you need

✓Amount of unpaid or incorrectly declared tax
✓Calculation of accrued legal interest (current rate on MEF website)
✓Completed F24 form with correct tax codes
✓Access to Tax Agency online services (for electronic F24)

Step-by-step procedure

Calculate tax, penalty and interest

Ravvedimento consists of three elements: 1) the tax due (the unpaid or underpaid amount); 2) the reduced penalty (as a percentage of the standard penalty, which varies depending on when you regularise — see table below); 3) legal interest calculated daily on the tax amount at the current legal rate (published annually by MEF decree — in 2026 it is 2.5%). The standard penalty for non-payment is 30%. Ravvedimento reduces it dramatically.

Use the Tax Agency's online calculator (agenziaentrate.gov.it) to automatically calculate the total due.

Types of ravvedimento: which applies

Sprint ravvedimento (within 14 days of deadline): penalty 0.1% per day of delay (max 1.4%). Short ravvedimento (15th to 30th day): penalty 1.5% (1/10 of 15%). Intermediate ravvedimento (31st to 90th day): penalty 1.67% (1/9 of 15%). Long ravvedimento (after 90 days, within the declaration filing deadline): penalty 3.75% (1/8 of 30%). Two-year ravvedimento (within 2 years or assessment deadline): penalty 4.29% (1/7). Ultra-two-year ravvedimento (after 2 years): penalty 5% (1/6). Note: names are not official but commonly used.

Pay via F24 form

Complete the F24 form entering: the tax code for the levy (e.g. 4001 for IRPEF, 3918 for monthly VAT), the reference period, the year, and the three rows for tax + penalty + interest (with the relevant tax codes for penalties and interest). Payment can be made online (electronic F24 via SPID on Tax Agency website or online banking) or at a bank/post office. F24 cannot be paid in cash if the amount exceeds €1,000.

Always keep the ravvedimento payment receipt: it is proof that you have regularised your position.

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Agenzia delle Entrate — Ravvedimento

Agenzia delle Entrate

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Frequently asked questions

Responsible authority

Authority

Agenzia delle Entrate

Phone

800 90 96 96

Certified email

Website

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The information in this guide is for orientation only and does not constitute legal or tax advice. Always verify on the official portal of the responsible authority.

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