Debit notice report, suspension, cancellation and instalment

Since 01 January 2011, the collection of sums owed to INPS, even after office investigations, has been taking place via debit notices. These are immediately enforceable and are a substitution for the payment notice.

The notice shall include the fees paid to the collection agent.

The consultation, suspension and cancellation claim services, both full and partial, of the debit notice are intended for the following contributors:

• the individual responsible for contribution compliance (holder or legal representative);
• the representative;
• the authorised intermediary.

The notice shall be sent to the contributor through certified email (PEC) or alternatively via registered letter with acknowledgement of receipt. The debit notice may also be notified by municipal services or municipal police officers.

The debit notice must be paid within 60 days of the notification. Pre-printed RAV slips that are attached to the debit notice may be used for payment.

The debit notice is simultaneously delivered to the collection agent electronically, who will then proceed with the compulsory recovery of the debt once the 60-day payment period has expired.

From 01 January 2016, Italian Legislative Decree No. 159 of 24 September 2015 has provided for a reduction in the costs for the citizen by replacing the surcharge for the collection agent with the 'collection charges’ due for the operation of the national collection service.

Payments made within 60 days of the notice are subject to a 3% charge on the amounts received. After 60 days, the charge supplements to 6%, and the amount due will be further increased by the sums provided for by law.

Within 40 days of the debit notice, the taxpayer may lodge an appeal with the labour court according to the procedures indicated in the notice in the “INPS Communications” section. The labour court may suspend the execution of the debit notice. The applicant must then notify the suspension measure to the competent recovery agent.

In the cases provided for by law, the debit notice may be paid in instalments by submitting a claim to the collection agent.

The claim for suspension or cancellation of the debit notice must be submitted to INPS online by using the dedicated service.

The same service also allows the user to view the status of the claim and any communications entered by the INPS office in charge. Measures will be taken in accordance with the principle of self-protection.