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  3. Debit notice: report, suspension, cancellation and instalment

Debit notice: report, suspension, cancellation and instalment

The service sends a debit notice of the sums to be paid to INPS following a check by the competent offices. This notice is immediately enforceable and replaces the payment folder.
Addressed to:
Categories
Intermediaries and consultants- Administrations, Institutions, and Companies- Workers enrolled in Separate Pension Scheme- Private employees
Fund of membership
-
Age
-

Publication: 3 April 2017 Latest update: 20 May 2025

What is it?

It is the service of an immediately enforceable debit notice that replaces the payment folder.

Who is it aimed at?

The services of consultation, request for suspension and total or partial cancellation of the debit notice are intended for:

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

How does it work?

The debit notice may be notified to the taxpayer:

  • by certified electronic mail (CEM/PEC);
  • by registered letter with acknowledgement of receipt;
  • by municipal services;
  • by municipal police officers.

Payment of the debit notice must be made:

  • within 60 days of notification;
  • using the pre-printed RAV slips that are attached to the debit notice.

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.

For debit notices issued up to 31 December 2021, collection charges are set in the amount of:

  • of 3% for payments made within 60 days of notification;
  • of 6% for payments made after 60 days, to which the additional sums provided for by law must also be added.

Following the amendments introduced by Article 1, paragraph 15 of Law no. 234 of 30 December 2021 to Article 17 of Legislative Decree no. 112/1999, for debit notices issued as from 1 January 2022, entrusted to the collection agent, the share of collection charges borne by the debtor was abolished. 

The debtor is left with only the additional sums due by way of enforcement and notification costs.

Within 40 days of the notification of the debit notice:

  • the taxpayer may lodge an appeal with the labour court according to the modalities indicated in the notice in the “INPS Communications” section;
  • the labour court may suspend the execution of the debit notice.
  • the applicant must notify the suspension measure to the competent collection agent.
  • in the cases provided for, the applicant may apply to the collection agent for an instalment payment.

Claim

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

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