Avviso di Accertamento in English: An Italian Tax Assessment

An avviso di accertamento is an Italian tax assessment: the Agenzia delle Entrate says you owe more than you declared — undeclared rent, a property sold for more than the deed says, income from abroad — and claims it with penalties and interest. Unlike an avviso bonario, it is a formal act, served by post as atti giudiziari, by PEC or at the address abroad the office has for you.

First a draft

For most assessments issued since 30 April 2024, the office must first send a draft (schema di atto) and give you at least 60 days to see the file and send your observations (contraddittorio preventivo, art. 6-bis of the Taxpayers' Statute). Instead of observations you can ask to negotiate (accertamento con adesione) within 30 days of the draft. The final act must say why it rejects what you wrote.

An enforceable act: the 60 days

• The assessment is esecutivo: it is itself the title for collection, no cartella comes first.
• Pay within 60 days of service, or appeal to the tax court (Corte di giustizia tributaria di primo grado) in the same period. If you appeal, a third of the extra tax is still collected meanwhile, unless the court suspends it.
• Accept it (acquiescenza): pay within the 60 days and give up the appeal and adesione — the penalties drop to one third.
• Adesione: if no draft came first, ask for it within the 60 days. The period stops for 90 days while you negotiate; the penalties agreed are one third of the minimum, payable in instalments.
• The days from 1 to 31 August are not counted. Enter the day it was served on this page and the site counts the last day.

If you do nothing

Thirty days after the period ends, the debt passes to Agenzia delle Entrate-Riscossione, which may seize assets after a further 180 days — a car can be blocked or a mortgage registered sooner. See cartella esattoriale for what that means.

From a town hall

A comune sends its own avviso di accertamento for unpaid IMU or TARI — also enforceable, also with 60 days to pay or appeal.

Check before you pay

Check the tax year, the figures and the reasons the act gives, and pay only with the F24 form it encloses. A lawyer for fines and administrative penalties can check whether it is late or wrong and appeal in Italian.