Municipalities can oppose the cancellation of 'mini-tax bills' up to one thousand euros

It will be necessary to send a certified email (Pec) by January 31, 2023 to express the intention to not adhere to the mini-tax bill write-off. This is the instruction from the Government that all Municipalities must follow.

All local administrations that do not want to adhere to the Budget Law (Law no.197/2022), regarding the "mini-tax bills", which will see the automatic cancellation of penalties and interest on municipal tax bills, for amounts up to €1,000.00, assigned to the Revenue Agency - Collection from January 1, 2000 to December 31, 2015, must send a Pec email to the Revenue Agency-Collection.

The Municipalities that intend to adopt this measure, by the end of the month, must formalize their non-adherence to the mini-tax bill write-off with a specific resolution and send a copy of this measure to the Certified Email address indicated on the Revenue Agency's website, together with the completion of the form that has been made available on the Agency's website.

Instructions for filling out the form

The form provided by the Revenue Agency - Collection must be filled out in all its parts, paying particular attention to the indication of the measure (Municipal Resolution) of non-adherence to the write-off, indicating the number and date of the measure adopted by the Municipality. The Creditor Entity code of 5 digits assigned from the "Beneficiary Creditor Entities" table on the Agency's website must also be indicated.

The digitally signed form must be sent via Certified Email (PEC) to the Collection Agency in PDF format.

Operational channels have also been made available, "Help Desk Entities", a toll-free number 800.349.192 and an institutional email address, for assistance on operational procedures and on the transmission of documentation.

The write-off of tax bills up to one thousand euros

All local authorities that wish to adhere to the Budget Law regarding the tax bill write-off do not need to communicate anything. In this way, on March 31 the automatic cancellation of mini-tax bills up to €1,000 will take effect. As already mentioned, for all entities other than state administrations, tax agencies, and public social security bodies, the write-off of tax bills will be partial, that is, only the amounts due as interest, penalties and late payment interest will be cancelled, while the amounts due as principal, reimbursement of costs for enforcement procedures and notification will remain fully due.

With regard to amounts due as traffic fines or administrative penalties (other than those for tax violations and social security and welfare obligations), the write-off will only concern the amounts due as interest.