With the entry into force of the new legislative decrees implementing tax delegation, 2025 will bring a series of important changes to the collection system in Italy. The tax reform introduced by the Government includes several changes, including new provisions on the management of tax debts, the automatic removal of files not collected within five years, and new measures to combat tax evasion. In this guide, we explore in detail what will change with the tax reform in 2025.
What is the 2025 Collection Reform
The 2025 tax reform is a set of legislative interventions related to tax reform, intended to significantly change the tax collection system in Italy. These interventions are part of a larger review of the IRS, aimed at making the system fairer and more efficient
.
The main measures that make up this reform include:
- The 2024 Collection Decree: Published in the Official Gazette No. 184 of August 7, 2024, introduces key measures for the management of tax debts.
- Legislative Decree No. 108 of 5 August 2024: A correction of various fiscal measures, published in the Official Gazette No. 182 of 5 August 2024.
- The Advances Decree and the Assessment Decree: Both converted into law, introduce further changes to the tax and collection system.
The Main Changes of the Collection Reform 2024-2025
Here is an overview of the main measures envisaged by the collection reform, which will be fully operational from 2025:
- Automatic Folder Excerpt: From 2025, the “automatic discharge” of the roles entrusted to the Revenue Collection Agency will be introduced five years after the assignment, with the cancellation of uncollected files.
- Extended installment: The maximum number of installments for the ordinary installment of tax debts will be progressively extended from the current 72 to 120 installments. In the event of a proven deterioration of the debtor’s economic situation, the installment period may be extended only once for a
- Amendment to Tax Sanctions: Starting from 2025, maxi-penalties of up to 240% will be abolished, with an average reduction in penalties of about a third. This intervention concerns both administrative and criminal sanctions
- New Acts in Compulsory Collection: From 2025, new acts of recovery of undue or non-existent credits used in compensation will be included, as well as a series of notices and acts relating to the recovery of unpaid taxes and taxes.
- Biennial Budget Agreement: Introduced in 2024, this tool allows taxpayers to join a two-year agreement within specific deadlines, to regularize their tax position.
period of equal duration.
.
Other News Coming Soon on the Tax Front
In addition to specific collection measures, 2025 will see the introduction of additional tax changes, including the reform of the personal income tax. The latter has already reduced tax rates to three and redefined income levels for the determination of gross tax, with a significant impact on the deduction system and on the no tax area for retirees and
employees.
The 2025 tax reform represents a significant change for the Italian tax system, with the aim of making collection more efficient and less burdensome for taxpayers, but also more incisive in the fight against tax evasion. As the reform takes shape, it will be important to follow closely all the news to fully understand how these will affect tax procedures and taxpayer
responsibilities.
