Installments from "Scrapping of roles" and from "balance and excerpt of omitted payments" extension of the payment terms

As a result of Legislative Decree 41/2021, the installments deriving from the "scrapping of the roles" (including the scrapping of the roles inherent to customs duties / import VAT) and the so-called "balance and excerpt of omitted payments" are postponed.

The payment, without undergoing any forfeiture and aggravation of penalties and interest, can take place:

• by 31.7.2021, for installments due in 2020;
• by 30.11.2021, for installments due on 28.2.2021, 31.3.2021, 31.5.2021 and 31.7.2021.

Before the DL 41/2021, the payment of the installments due in 2020 should have been made by 1.3.2021.

The extended installments cannot be subject to further extension but the “grace period” of 5 days is applied.