The Agenzia delle Entrate-Riscossione has made a new digital service available as of March 30, allowing users to consult the complete calendar of rottamazioni. This tool is particularly useful for those who have joined the rottamazione quater and for those who intend to access the new rottamazione quinquies introduced by the 2026 Budget Law.
The service enables users to view all payment deadlines from 2026 to 2028, avoiding errors in payments and facilitating planning.
The New ADER Calendar: How it Works
The rottamazioni calendar made available by ADER represents a complete guide for taxpayers. By accessing the online platform, users can consult all rates related to both rottamazione quater and quinquies.
This tool is particularly useful for verifying official payment deadlines, knowing the last day for payment, and having a clear view of future rates until 2028.
2026 Deadlines: Rottamazione Rates
For 2026, the calendar of deadlines includes several rates distributed throughout the year, both for rottamazione quater and quinquies and potential re-admissions.
The main deadlines for rottamazione quater 2026 are:
- September 30, 2026 – second installment
2027 Deadlines: The Complete Calendar
The ADER calendar also provides a detailed picture of deadlines for 2027, distinguishing between rottamazione quater and quinquies.
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Attention to Terms: Tolerance and Decadence
A fundamental aspect to consider is the 5-day tolerance provided by the regulations. If payment is made within this period after the official deadline, it is still considered valid.
However, if this limit is exceeded, the taxpayer loses the benefits of the facilitated definition and the original debt is reinstated.
The new service represents an indispensable tool for avoiding errors and omissions, allowing users to plan payments in advance, verify potential overlaps between rates, and always keep their debt position under control.
In a context where deadlines are numerous and distributed over several years, having an official and updated reference is essential.
As the deadlines approach, taxpayers will need to carefully plan their payments to avoid losing the benefits of the facilitated definition.
Users should always be aware of the official deadlines and tolerance periods to ensure they are in compliance with the regulations.
The taxpayer must stay informed.
