Estratto di ruolo: reading it to see which settlement covers you
Copy from the estratto di ruolo the creditor and the year a debt was passed on, and say whether it was already in a settlement: the check says which settlement may cover it.
The estratto di ruolo is the document listing every debt passed to the Italian collection agency in the name of a person or business: for each bill or notice it shows the creditor body, the type of revenue, the date the debt was passed on, the service date and the remaining balance, split into tax, penalties, interest, late interest and costs. It can be downloaded free from the reserved area of the Agenzia delle entrate-Riscossione website, with SPID, CIE or CNS, or requested at a counter. For the settlement it is the starting point, because the laws look at each single debt and not at the whole bill: the State quinquies admits debts passed on from 1 January 2000 to 31 December 2023 that come from declared but unpaid taxes, automated or formal checks and non-assessed INPS contributions; the local-authority one admits debts from the same period passed on by participating regions and authorities. Since 2021 article 12, paragraph 4-bis, of Presidential Decree 602 of 1973 states that the estratto di ruolo cannot be challenged: bills believed never served can be contested directly only in limited cases, when the debtor shows a specific harm, such as exclusion from a public contract.
The debt falls under the
Rottamazione-quinquies
Applications closed on 30 April 2026: it only helps if you applied
| Period covered | 01 Jan 2000 – 31 Dec 2023 |
| Written off | penalties, interest, late interest, fee |
| Single or first instalment | 31 Jul 2026 |
Lapsed debts from the 2016-2019 settlements and saldo e stralcio are admitted too (paragraph 99).
Checked by Radif Partners · Editorial policy · Method and sources
The columns that matter
| Item in the statement | Why it matters for the settlement |
|---|---|
| Creditor body | State and INPS in the quinquies, participating comuni and regions in the local one |
| Date passed on | Must fall between 1 January 2000 and 31 December 2023 |
| Type of revenue | Declared taxes or audit, unpaid or assessed contributions, fine |
| Balance per item | Separates what is written off from what stays due |
| Earlier settlements | Quater debts up to date on 30 September 2025 stay out |
Paragraph 99 of Law 199 of 2025 also admits to the quinquies lapsed debts from the 2016 to 2019 settlements and from the saldo e stralcio, while paragraph 100 excludes quater debts still up to date. The pages on the scope of the quinquies and on the local-authority statement explain how debts are selected.
Which settlement covers my debt
Covered today by
No settlement
| Period covered | 2000 – 2023 |
| New text after 2023 | not published |
For these debts the ordinary instalment plan remains.
Challenge or settle
Article 12, paragraph 4-bis, introduced by Decree-Law 146 of 2021, closed the route of appealing against the estratto di ruolo alone. Anyone joining a settlement drops court cases on the debts included, so the choice must be made first. To read the items on each bill there is the guide to Italian tax bills; for contributions, the page on INPS debts. Texts reread on 26 October 2026.