How to Check the Debt Situation on the Tax Agency: Detailed Guide

It is possible to consult your debt situation on the website of the Revenue and Collection Agency in an easy and fast way. Thanks to the free account statement service, present in the tax drawer, you can verify the files, pay, check the installments and the procedures in progress throughout the country. In this guide, we explain step by step how to check your debt situation on the Revenue Agency portal, how to access the service and how to use
it.

Table of Contents:

How to see the debt situation with the Revenue Agency

In the reserved area, i.e. the tax drawer of the Revenue Agency, it is possible to see your debt situation. The procedure makes it possible to verify all movements starting from the year 2000, including the payments made or to be made, the installments, the procedures in progress and the payment
of folders or alerts.

Steps to follow:

Access the Revenue-Collection Agency website and enter the restricted area.
Select “Revenue-Collection Agency login” by clicking on the blue bar at the top right with the padlock as an icon.
Select the ‘Citizens’ option and enter your SPID, Electronic Identity Card or CNS credentials.
Once in the reserved area, click on the “Citizens and Businesses” section and then on “Debt Situation – Consult and Pay”.

Consult the debt situation:

Choose whether to view the personal position or that of the company by selecting the relevant tax code.
Consult the list of provinces where there are folders or alerts.
View the “To Be Welded” or “Welded” documents and continue.

Digital model of the debt situation

The digital model of the ‘account statement’ consists of several parts: ‘payable’ documents, ‘soldered’ documents, ‘activated procedures’ and ‘installments’.

Documents ‘to be soldered’

This section contains a table with a summary of the debt situation. In the table you can:

Click on the document icon to see the details.
Select one or more documents and decide to pay by clicking on ‘proceed’ and then on ‘pay online’.
Check the amounts due, before and after the deadline, and see the details of the installments.
Verify details on taxes, receipts, any procedures, suspension, installment or relief measures.

‘Soldered’ documents

It allows you to view the list of fully paid documents, the updated amount and any additional details or information on the documents.

Activated procedures and installments

In the “activated procedures” section, you can check all the active procedures on your tax code and the related associated documents.
In the ‘installments’ section, you can access the ‘consult your plans’ area to download the PDFs of the approved plans and the related installment bulletins.

Proxy to request the account statement of the debt situation

The Revenue Agency allows you to delegate a trusted person or an intermediary to access electronic services and make a request for the account statement of the debt situation.

Request for delegation:

Online: using the specific web service.
Physical counter: by submitting the appropriate printed form and the information on the processing of personal data.
PEC: by sending the form to a Provincial Directorate of the Agency.

Validity of the license:

The validity of the authorization must be indicated by the interested party and cannot exceed December 31 of the second year following the year in which it is activated.
Each person can designate only one trusted person, and a person can be designated by a maximum of three people. This proxy cannot be conferred in a professional capacity

Once the authorization has been obtained, the trusted person accesses the reserved area with their credentials, click on ‘Change user’, select ‘Trusted Person’ and enters the tax code of the citizen who authorized it.

Prescription of debts with the Revenue Agency

Ordinary tax debts: they are statutory limitations 10 years after the payment is due.
Local taxes: generally, after 5 years.
Tax records: the prescription is recognized after 10 years. To understand if a folder is prescribed, just check the notification date

Conclusion

Consulting your debt situation with the Revenue Agency is a simple and fast process thanks to the online portal. It is important to stay up to date and check your position regularly to avoid any problems related to non-communication or non-payment
.