The prescription for the unpaid Rai fee is activated after 10 years. This means that those who have accumulated back payments are required to pay only those relating to the last 10 years. The rule applies both to the arrears charged on the bill and to the previous ones, dating back to the periods in which the payment was made by means of
a bill.
In this article, we explain how the prescription for the Rai fee works and what to do to avoid paying the arrears.
How to avoid paying the arrears of the Rai fee
To avoid paying the arrears of the Rai fee, it is possible to enforce the statute of limitations. This is applicable only for debts accumulated before the introduction of the Rai fee in the bill in 2016. In practice, you can avoid paying only the arrears dating back to 2013, 2014 and previous years.
The Court of Cassation, with order no. 33213 of 29 November 2023, confirmed that the collection of the TV fee is subject to a ten-year prescription. This means that the tax credit expires after 10 years
.
When does the prescription for the Rai fee start
According to the Supreme Court, the prescription for the Rai fee starts after 10 years. After this period, the taxpayer can avoid paying the arrears and the right of the Revenue Agency is extinguished. The arrears relating to 2013, for example, can only be requested until December 31
, 2023.
Consequences of non-payment of the Rai fee
If the Revenue Agency detects the non-payment of the RAI fee, the taxpayer will be subject to a penalty that can reach up to 619 euros. Failure to pay the fee may lead to the suspension of the electricity supply, unless you prove that you belong to one of the exempt categories or that you do not own a television set
.
How many years do you have to keep your Rai fee receipts
In Italy, the statute of limitations for paying the Rai fee is ten years. This means that the Revenue Agency has ten years to request payment of the unpaid fee. Consequently, it is prudent to keep the payment receipts for the Rai fee for a period of at least
10 years.
The receipts serve as proof of payment in the event of a dispute by the Revenue Agency. Therefore, if you receive an assessment notice that requires payment of the fee for a year in which you have already paid, you can prove that this obligation has been fulfilled
.
How does the payment of the Rai fee work
As of
today, the payment of the Rai fee is made directly on the electricity bill and is equal to 70 euros in 2024 (instead of the 90 euros expected until 2023). Recall that, except in cases of exemption from the Rai fee, this tax is paid by charging the invoices issued by electricity companies in 10 monthly installments, from January
to October of each year.
What to do to not pay the Rai fee
In order not to pay the Rai fee, it is necessary to prove that you are in one of the exemption cases provided for by law. Specifically, those over seventy-five with an income not exceeding 8,000 euros, foreign diplomats and soldiers and those who do not own a television set are exempt from paying the fee
.
For each of these categories, there is a specific procedure. In our guide to the exemption from the Rai fee, we explain how the request should be submitted and what are the steps to follow based on the audience to which they belong
.