The IRS also went on summer break. But the stop for the month of August is over: formal automated controls and tax communications from the Revenue Agency are now resuming. In September, Italian taxpayers could therefore receive letters of compliance (which literally means compliance with the laws), communications of irregularities and, among other documents, good-natured notices on the payment of taxes on income subject to separate taxation, or on the documentation supporting deductible expenses. And we also start again with the collection activity: in fact, a new tranche of tax bills is arriving.
The activity of the Revenue Agency is suspended for two periods each year. The first covers the whole of August and ends on September 1st, the second covers the whole month of December. These are two moments considered critical due to the summer holidays and the Christmas holidays: with the stop we try to lighten the bureaucratic load for the tax offices. Then we start again.
The collection
In August, the actual tax collection activities also stopped, with the exception of urgent and mandatory documents. Now they have started again: the suspension of notifications does not equate to a cancellation of debts or payment plans in progress, so those who were aware of being at the center of these activities can expect to be contacted already in these days. The truce of the summer period also affected tax disputes, with the temporary suspension of appeals relating to payment bills and other documents. On this front too, we start again in September.
2.4 million letters
From Tuesday 1st September, the compliance letters also started again, the communications that the Agency prepares and sends to taxpayers when it has to report any anomalies found in the tax returns, in the event that the errors or omissions can be remedied through the institute of voluntary repentance. In this way the taxpayer can regularize his position by submitting a supplementary declaration, paying the additional taxes, interest and reduced penalties (equal to 10% of the tax, instead of the 20% that follows a formal audit). This avoids having to go through the assessment notice. For 2026, it is estimated that the Agency will send a total of 2.4 million compliance letters, of which one million remain to be sent.
Then there are the so-called good-natured warnings, communications of actual irregularities: a suspension is foreseen which runs from 1 August to 4 September, while the deadlines for complying with the Agency start again from Saturday 5 September. It means that citizens who received communications of this type in the weeks preceding the month of August have had part of the sixty days that the law allows to settle their accounts suspended.
Tax bills
Not only that. In these first days of September, tax enforcement activities also resume, starting with the sending of tax bills, i.e. the payment slips that the Revenue-Collection Agency sends to taxpayers to recover the credits claimed by the various tax authorities (the Revenue Agency, but also the municipalities, the regions, the professional associations). In essence, the folder contains the description of the sums owed to the creditor body, the invitation to make the payment within the terms defined by the notification date, information on the payment methods (where and how to pay) and the instructions for requesting installment payments, suspension or to lodge an appeal.