Payment Notice from Agenzia Entrate Riscossione: What Is It?
Have you received a payment notice from Agenzia Entrate Riscossione?
A payment notice is the document issued by Agenzia Entrate Riscossione (formerly Equitalia) to recover amounts owed by taxpayers to various fiscal or tax authorities (e.g., Agenzia delle Entrate, INPS, Regions, INAIL, Municipalities, etc.).
If you are wondering what a payment notice is, you’re in the right place to understand what steps to take with the assistance of a cassation lawyer specializing in tax debts and disputes.
Judicial Payment Notice
The judicial act notified by Agenzia Entrate Riscossione (formerly Equitalia) may be a payment notice, which specifies a 5-day deadline to pay or request an installment plan.
The Equitalia payment notice announces upcoming recovery actions, such as foreclosure, and is essentially equivalent to a legal warning.
A payment notice does not need to be issued if the related tax bill was notified less than one year ago.
What Happens After 5 Days from the Notification of the Payment Notice?
The payment notice provides a 5-day deadline for payment. After this period, Agenzia Entrate Riscossione may initiate enforcement actions.
However, the deadline to challenge a payment notice is different and can be based on:
•Procedural defects in the notice itself.
•Lack of notification of a prior act in the tax or enforcement chain.
•Expiration of the statute of limitations between the tax bill notification and the payment notice.
A payment notice often provides an opportunity to address issues that may not have been raised earlier.
What If I Don’t Pay Equitalia After Receiving the Payment Notice?
If you are considering not paying Equitalia, you must fully understand the consequences.
You may face years of collection attempts and be held liable with all your current and future assets.
Some individuals may evade payment due to being insolvent, while others use strategies to shield their savings from collection efforts. However, the best course of action is to evaluate the possibility of canceling or reducing the debt with the help of a lawyer who can challenge the underlying tax bills.
Deadline to Challenge Payment Notices
The deadline to challenge payment notices depends on the specific tax or contribution contained in the related tax bills.
The time limits to challenge vary (20, 30, 40, or 60 days) depending on the creditor authority, and the relevant rules for that specific credit apply.
Invalidity of the Payment Notice and Underlying Tax Bills
A payment notice can be challenged for procedural defects, but such challenges often serve as an opportunity to question the underlying tax bills.
Courts may annul the payment notice without ruling on the validity of the related tax bills, stating that Agenzia Entrate Riscossione failed to prove the notification of the underlying bills.
However, according to the Italian Supreme Court (Cassation Court, Judgment No. 2880/2023), the annulment of the payment notice also invalidates the underlying tax bills.
Defects in the Payment Notice
Defects in a payment notice, if properly challenged, can lead to debt cancellation.
These defects may include:
•Expiration of the statute of limitations.
•Procedural defects in the notification of underlying acts.
Timely legal action (20 to 60 days, depending on the type of debt) is critical to prevent enforcement actions from proceeding.
Can You Challenge the Second Payment Notice If You Didn’t Challenge the First One?
Yes, a taxpayer can challenge the second payment notice even if the first one was not contested, particularly to raise new issues such as the expiration of the statute of limitations.
Opposition to Equitalia Payment Notices
If you discover a tax bill only after receiving a payment notice, you can file an opposition against both Equitalia and the creditor entity.
Oppositions must be filed within the deadlines provided by law for the specific tax or contribution (20, 30, 40, or 60 days).
Payment Notice for INPS Debt Notices
A payment notice may include debts owed to INPS (National Social Security Institute).
For INPS debts, the statute of limitations is generally five years. If you have not previously received the notification of these debts, you can challenge them alongside the payment notice.
Case Law on Opposing INPS Payment Notices
Legal precedent allows for challenges to payment notices for INPS debts based on procedural defects, lack of notification, or expiration of the statute of limitations.
How to Read the Payment Notice
The payment notice specifies:
•The issuing local office (top left).
•The underlying tax bills or debt notices (center).
If the payment notice is the first time you learn of the tax debt, you can challenge the underlying tax bill.
For legal advice or assistance with payment notices from Agenzia Entrate Riscossione, contact a qualified lawyer specializing in tax law.
