Paying a rottamazione instalment: by when and how
Pick the settlement and the instalment due date: the calculation adds the five-day tolerance, skips Saturdays, Sundays and holidays, and gives the day up to which the payment counts as on time.
Every instalment of an Italian tax settlement has a due date set by law and a later last useful day. The quater and quinquies laws do not treat a payment up to five days late as late; if the due date or the fifth day falls on a Saturday, Sunday or public holiday, the deadline moves to the next working day. For the 30 November 2026 instalment that leads to Monday 7 December 2026; for the quinquies single payment, due on 31 July 2026, the official FAQs gave 5 August 2026. In the quinquies the margin really matters only for the single payment and the last instalment, because middle instalments end the settlement only when two are left open; in the quater and the readmission it applies to every instalment. You pay with the forms attached to the statement of sums due, on the pagoPA channels, with the collection agency’s online payment service, by direct debit set up in the reserved area, or at a counter by appointment. Always keep the dated receipt.
Due date to meet
30 November 2026
in 35 days
| Statutory due date | 30 Nov 2026 |
| First working day | the same |
| With the 5-day tolerance | 07 Dec 2026 |
| Does the tolerance protect you? | not needed: what counts is not missing two |
For a middle quinquies instalment lateness does not end the settlement: you lapse by leaving two instalments unpaid. Paying late costs no penalty, but the payment covers older instalments first.
Pay with the forms in the statement: on the Agenzia delle entrate-Riscossione site and app, at a bank, a post office, through home banking (CBILL), at a tobacconist, at a cash machine or by direct debit.
Checked by Radif Partners · Editorial policy · Method and sources
Payment channels
| Channel | What you need | Proof of payment |
|---|---|---|
| The collection agency’s online payment | Form code | Electronic receipt |
| Home banking and apps on pagoPA or CBILL | Form code | Bank confirmation |
| Post offices, banks, tobacconists, lottery outlets | Paper form | Till receipt |
| Direct debit | Set-up in the reserved area | Account debit |
| Counter, by appointment | ID and form | Receipt |
The channels are described on the official pages on paying the quinquies and the quater. The calculation treats Sundays and national holidays as non-working days, including Easter Monday, 25 April, 2 June and 8 December; it does not account for local patron saint days.
Until when I can pay this instalment
Last useful day
7 December 2026
| Statutory due date | 30 November 2026 |
| Falls on a weekend or holiday | No |
The tolerance matters for the single and the last instalment.
If you paid short or late
In the quinquies the official FAQs explain that a later payment first covers the oldest open instalment: anyone who completes a middle instalment stays up to date as long as two open instalments do not build up. In the quater every gap must be filled within the five days, as the quater lapse page explains. The state of each instalment can be checked with Have I lapsed?. Texts reread on 26 October 2026.