What is the Ravvedimento Operoso?
The Ravvedimento Operoso Procedure derives from the Italian word which can be literally translated as “redemption” or “penitence”. It is, however, in this context not a religious concept, but simply a procedure that allows taxpayers who have missed a deadline for payment, or who have underpaid tax, to pay the tax late, on their own initiative, with a smaller penalty compared to the rather stiffer penalty that would apply, were the Tax Agency to make an assessment. How much you pay depends on how late you make the payment. The system is a bit fiddly so you should check with us, or your accountant to get an ad hoc calculation of the penalty for late payment and the relevant codes to show on the F24 tax payment form. The table below summarises the main principles. Interest will also be due in addition to these penalties from the due date to the date of payment.
The Ravvedimento procedure is only available providing that the authorities have not started proceedings to assess the tax due.
Late tax payments from 1 September 2024
This page explains the Italian ravvedimento operoso rules applicable to late payment of taxes where the violation was committed on or after 1 September 2024.
The rules were amended by Legislative Decree No. 87 of 14 June 2024, which forms part of the Italian tax penalty reform. The decree reduced the ordinary penalties for late payment from 30% to 25% (and from 15% to 12.5% for delays of up to 90 days), with corresponding reductions to the percentages available under the ravvedimento operoso procedure.
Many blog posts and articles still quote the previous percentages. This website maintains separate guides for the pre- and post-reform rules to avoid confusion.
If your original payment deadline was on or before 31 August 2024, please refer to our guide covering the pre-1 September 2024 rules.
| Ravvedimento – reduced penalties for spontaneous late payment | |||
| Time After Deadline when Payment is Made | Normal Penalty | Reduced penalty |
Effective penalty with ravvedimento |
| Within 14 days | 0.8333% × each day of delay (1/15 of 12.5%) | 1/10 | 0.0833% per day |
| 12.5% | 1/10 | 1.25% | |
| From 31 to 90 days | 12.5% | 1/9 | 1.3889% |
| From the 91st day to the deadline for filing the tax return | 25% | 1/8 | 3.125% |
| Prior to the filing date for the following year’s tax return | 25% | 1/7 | 3.5714% |
| After the filing deadline for the following year’s tax return | 30% | 1/6 | 5% |
There is a table to calculate the amount by due by way of penalties and interest under the Ravvedimento Operoso procedure here: