Not so good news for defaulting taxpayers, because there will not be, at least for the moment and at least by National Institute, the so-called balance and write-off debts up to 1,000 euros. The institute has blocked the automatic cancellation of the mini-folders included in the period 2000-2010, introduced in the context of the fiscal Peace desired by the government.

He did so temporarily, awaiting clarification from the Ministry. This was confirmed by President National Institute Tito Boeri during the Senate hearing yesterday, 4 February 2019, during which he reiterated the problems that emerged in recent days on this issue.

Balance and write up debts up to 1,000 euros: how it works


Article 4 of the Decree Law n. 119/2018 provides for the ” write-off ” of debts for amounts up to 1,000 euros.

In particular, as specified on the Agency portal revenue – Levy is willing l ‘automatic termination (without any request by the taxpayer) of individual debts, the collection entrusted to the Agent from 1 January 2000 to 31 December 2010 of A MOUNT residual up to one thousand euro, calculated as of 24 October 2018 (date of entry into force of the decree), including capital, interest for delayed registration in the role and penalties.

Once the cancellation has been made as of December 31, 2018, the taxpayer can verify the extinction of the debt also by consulting its debit position within the reserved area.

The Decree Law specifies that the write-off of up to one thousand euros does not apply to certain types of payables relating to charges entrusted to the Collection Agent. In particular:

  • debts related to the “traditional own resources” of the European Union and to the value added tax collected on importation;
  • debts deriving from the recovery of state aid considered illegitimate by the European Union or by convictions handed down by the Court of Auditors;
  • fines, fines and pecuniary penalties as a result of criminal convictions and sentences.

Any sums paid before October 24, 2018 (date of entry into force of Decree Law No. 119/2018) remain definitively acquired, while the amounts paid after October 24 are charged in order:

  • to the residual debts eventually included in the preferential definition before the payment;
  • expired or maturing debts;

In the absence of debts, the amounts paid after October 24 will be reimbursed to the tax payer.

Balance and write up debts up to 1,000: why the National Institute block

The automatic deletion of the mini-folders for the period between January 1, 2000 and December 31, 2010 has not yet occurred for National Institute debts, as the Institute is awaiting clarification from the Ministry of Labor.

What clarifications? First of all, Boeri and National Institute want to solve this problem: the limit of 1,000 euros is to be calculated with or without the civil penalties accrued ?

Waiting for an answer, the question turned into a suspension of the automatic deletion. So the taxpayers who are at the center of the diatribe, with folders related to unpaid National Institute contributions will have to wait a little longer to know if they will be canceled ex officio.

The National Institute supports this interpretation, including the civil penalties accrued following the delivery of cargo to the collection agent and until October 24, 2018 (the date on which the standard came into force).

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