{"id":2226,"date":"2020-04-24T13:53:07","date_gmt":"2020-04-24T13:53:07","guid":{"rendered":"http:\/\/159.65.127.138\/?p=2226"},"modified":"2026-01-17T22:51:53","modified_gmt":"2026-01-17T21:51:53","slug":"tax-penalties-and-the-ravvedimento-operoso","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/tax-penalties-and-the-ravvedimento-operoso\/","title":{"rendered":"Sanzioni Fiscali e Ravvedimento Operoso"},"content":{"rendered":"
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The Ravvedimento Operoso<\/em> Procedure derives from the Italian word which can be literally translated as “redemption” or “penitence”.\u00a0\u00a0 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 stiff penalty that would\u00a0 apply, were the Tax Agency to make an assessment. \u00a0How much you pay depends on how late you make the payment.\u00a0 \u00a0The system is a bit fiddly so you should check with your accountant or tax adviser to get an ad hoc calculation of the penalty for late payment and the relevant codes to show on the F24 tax payment form.\u00a0 The table below summarises the main principles.\u00a0 Interest<\/a>\u00a0will also be due in addition to these penalties from the due date to the date of payment.<\/p>

The Ravvedimento procedure is only available providing that the authorities have not started proceedings to assess the tax due.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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\u00a0<\/p>
Ravvedimento \u2013 reduced penalties for spontaneous late payment<\/strong><\/td><\/tr>
\u00a0<\/td><\/tr>
Time After<\/b> Deadline<\/b> when P<\/b>ayment is Made<\/b><\/td>Normal<\/b> Penalty<\/b><\/td>Reduced<\/b> penalty<\/b><\/td>

Effective<\/b> penalty\u00a0<\/b>with ravvedimento<\/em><\/b><\/p><\/td><\/tr>

Within 14 days<\/b><\/td>15%<\/b><\/td>1\/10<\/td>0.10 % for each day late<\/td><\/tr>
From 15 to 30 <\/b>days<\/b><\/td>15%<\/b><\/td>1\/10<\/td>1.5%<\/td><\/tr>
From 31 to 90 <\/b>days<\/b><\/td>15%<\/b><\/td>1\/9<\/td>1.67%<\/td><\/tr>
From the 91st\u00a0<\/b>day<\/b> to the\u00a0<\/b>deadline<\/b> for <\/b>filing the <\/b>tax<\/b> return<\/b><\/td>30%<\/b><\/td>1\/8<\/td>3.75%<\/td><\/tr>
Prior<\/b> to the\u00a0<\/b>filing<\/b> date for the following year’s\u00a0<\/b>tax<\/b> return<\/b><\/td>30%<\/b><\/td>1\/7<\/td>4.29%<\/td><\/tr>
After the\u00a0<\/b>filing<\/b> deadline for\u00a0 the\u00a0<\/b>following year’s\u00a0<\/span>tax<\/span>\u00a0<\/span>return<\/span><\/td>30%<\/b><\/td>1\/6<\/td>5%<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

The Ravvedimento Operoso Procedure derives from the Italian word which can be literally translated as “redemption” or “penitence”.\u00a0\u00a0 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 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,7,54,127],"tags":[],"class_list":["post-2226","post","type-post","status-publish","format-standard","hentry","category-rates","category-technical-resource","category-blog","category-penalties"],"yoast_head":"\nTax Penalties and the Ravvedimento Operoso | Taxing.It<\/title>\n<meta name=\"description\" content=\"The Ravvedimento Operoso Procedure derives from the Italian word which can be literally translated as "redemption" or "penitence".\u00a0\u00a0 It 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