Starting from January 1, 2025, significant updates regarding the amicable notices of the Agenzia delle Entrate (Italian Revenue Agency) will come into effect. These changes are part of the broader Italian tax reform and concern the deadlines for payments, the handling of irregularities, and the methods of communication between citizens and the tax authorities. With these 2025 Italian Revenue Agency amicable notices updates, taxpayers will have more time to resolve any tax issues without facing heavy penalties.
In this article, we explain in simple terms what changes, how to behave if you receive an amicable notice, and which deadlines to respect to avoid further complications. At the end, you’ll also find a summary table to keep track of the new timelines.
Table of Contents
What is an amicable notice?
An amicable notice is a communication sent by the Italian Revenue Agency when, following automated checks on income or VAT declarations, irregularities are found. It is a sort of “friendly warning” that allows you to correct the situation before facing harsher penalties or enrollment in the tax roll.
Until now, taxpayers had 30 days to respond, pay, request installment plans, or provide clarifications. However, with the 2025 Italian Revenue Agency amicable notices updates, this deadline will change.
What are the main changes in 2025?
With the enactment of Legislative Decree No. 108 of August 5, 2024 starting from January 1, 2025, the deadline for responding to an amicable notice will increase from 30 to 60 days. This applies to both:
- – the initial communication,
- – and any subsequent responses from the Agency.
This change aims to make the relationship between taxpayers and the tax authorities more collaborative. Taxpayers will have more time to review documents, make accurate calculations, and, if necessary, seek professional advice.
Practical example
To better understand, here’s a clear example:
If you receive an amicable notice processed on January 10, 2025, you will have until March 10, 2025, to regularize your position, pay, or provide justifications.
If, however, the notice was processed before January 1, 2025 (e.g., December 15, 2024) but arrives at your home in 2025, the old rules still apply: you have only 30 days.
Summary table of deadlines
| Date of processing of the amicable notice | Deadline for action (payment or clarifications) | Applicable regulation |
| Until December 31, 2024 | 30 days | Previous regulation |
| From January 1, 2025 | 60 days | 2025 Agenzia delle Entrate amicable notices updates |
| Notices to authorized intermediaries | 90 days | Unchanged |
What happens if you don’t respond?
If you don’t pay or provide clarifications within the established deadlines, the Agenzia delle Entrate may proceed with:
- – enrollment in the tax roll of the amounts due,
- – application of interest and penalties,
- – possible forced recovery actions.
For incomes subject to separate taxation, the deadline remains 30 days, with no changes.
Introduction of predictive intelligence in audits
Another of the 2025 Italian Revenue Agency amicable notices updates is the use of artificial intelligence to select who will be audited. Thanks to new algorithms, the system will be able to automatically analyze taxpayers’ data and identify:
- – inconsistencies between declared expenses and income
- – sectors at high risk of tax evasion
- – suspicious or inconsistent behaviors
Who is most at risk of audits in 2025?
According to the new rules, those most exposed to audits will be:
- – Self-employed professionals and freelancers without organized accounting or with expenses too high compared to their income.
- – Businesses in high-risk sectors (e.g., retail, tourism, catering).
- – Taxpayers with formal errors in their declarations.
- – Those showing discrepancies in VAT data.
How to respond to an amicable notice in 2025
Have you received an amicable notice? Here’s what to do:
- 1. Check the processing date of the notice.
2. Analyze the data contained in the notice. Verify if the reported error is correct. - 2. Analyze the data contained in the notice.
Verify if the reported error is correct. - 3. Gather documents useful to prove your position.
- 4. Submit clarifications through the CIVIS telematic channel, or
- 5. Pay within the deadlines to avoid higher penalties.
Need help? We can do it for you
W you covered. e at Studio Lombardo Larosi offer a comprehensive service for managing amicable notices. If you’ve received a communication from the Agenzia delle Entrate and don’t know how to proceed, we’ve got you covered. We verify your position, check the accuracy of the notice, and help you respond within the set deadlines
🔹 Need this service? We can help you.
📩 Contact us immediately at lombardolarosi@gmail.com to receive information or personalized advice.
Why it’s important to rely on an expert
Italian tax regulations are far more complex than those in other countries. Rules, deadlines, and audit methods change every year. It’s easy to make mistakes, even in good faith.
That’s why it’s essential to rely on an experienced professional firm. At Studio Lombardo Larosi, we are by your side to:
- – correctly interpret the regulations,
- – align your accounting with current rules,
- – avoid disputes from the Italian Revenue Agency.
Why choose us?
✅ We specialize in tax consultancy for entrepreneurs, freelancers, and businesses.
✅ We deal daily with communications from the Italian Revenue Agency and know how to handle them.
✅ We offer tailored, transparent, and fast service.
Approfondiamo: cosa cambia davvero con le novità avvisi bonari Agenzia delle Entrate 2025?
The 2025 Agenzia delle Entrates amicable notices updates are not just a technical change to deadlines. They also shift the Agency’s approach toward taxpayers. The goal is to create a more collaborative relationship between citizens and the tax authorities, based on transparency and more reasonable timelines.
Many taxpayers in the past struggled to meet the 30-day deadline. With the new 60 days, you have more time to:
✅ consult your accountant
✅ gather documentation
✅ submit justifications
✅ decide whether to pay, request installments, or contest
Practical examples for better understanding
Case 1 – Notice received on January 5, 2025
Mario receives an amicable notice with a processing date of January 2, 2025. Thanks to the 2025 Agenzia delle Entrate amicable notices updates, he has 60 days, so until March 6, 2025, to pay or contest.
Case 2 – Notice processed in 2024, notified in 2025
Luca receives a communication on January 4, 2025, but the notice was processed on December 15, 2024. In this case, the old rules apply: he has only 30 days, so the deadline is February 3, 2025.
Common mistakes to avoid
Many taxpayers risk penalties simply because they make trivial errors. With the 2025 Agenzia delle Entrate amicable notices updates, you have more time, but you still need to be careful. Here are some mistakes to avoid:
- – Ignoring the notice, thinking it’s not important.
- – Calculating the 60 days from the date of receipt instead of the processing date.
- – Not checking the amounts indicated in the amicable notice.
- – Submitting incomplete documentation through the CIVIS channel.
- – Not seeking professional help, risking errors in the response.
FAQ – Frequently Asked Questions about the 2025 Agenzia delle Entrate amicable notices updates
1. How do I know if my notice falls under the new rules?
You need to check the processing date written on the document. If it’s from January 1, 2025, onward, the new rules apply: you have 60 days.
2. If I submit a response via CIVIS, does the deadline stop?
No, the deadline continues to run even if you provide clarifications. So, it’s important to act in time.
3. Can I request installment payments?
Yes. With the 2025 Agenzia delle Entrate amicable notices updates, the option to request installments remains, as long as it’s within the 60 days.
4. Are there discounts on penalties?
Yes. If you pay within the deadlines, you can benefit from reduced penalties compared to those applied after enrollment in the tax roll.
5. What happens if I only pay part of the amount?
Partial payment does not stop the procedure. If you don’t settle everything or request installments, the Agency may proceed with a tax bill.
The importance of acting with a professional
The 2025 Agenzia delle Entrate amicable notices updates offer new opportunities but also new responsibilities. That’s why it’s important not to handle everything alone.
Italian tax regulations are among the most complex in Europe. Rules, deadlines, calculations: everything changes every year, and without support, you risk making costly mistakes.
At Studio Lombardo Larosi, we offer personalized support to:
- – Analyze your tax situation
- – Verify the accuracy of the amicable notice
- – Submit clarifications or objections
- – Request installments, if necessary
- – Handle all steps with the Agenzia delle Entrate
We’ve already helped dozens of clients in your situation
Many of our clients, after receiving an amicable notice, contacted us with anxiety and fear. They thought it was too late or that they had made a serious mistake.
After analyzing their cases, in several instances, we managed to:
- – Reduce the requested amounts
- – Avoid hefty penalties
- – Regularize everything without tax bills
With the 2025 Agenzia delle Entrate amicable notices updates, these solutions will be even more accessible… if you act in time!
Useful tips to remember
✔ Always check the processing date of the notice ✔ Remember that the 60 days start from that date ✔ If in doubt, seek professional help ✔ Don’t wait until the last day to act ✔ If possible, pay within the deadlines to reduce penalties
The 2025 Agenzia delle Entrates amicable notices updates are an opportunity
Many see amicable notices as a problem. In reality, they can be an opportunity to regularize your position without severe consequences.
Thanks to the 2025 Agenzia delle Entrate amicable notices updates, you have more time to evaluate, decide, and act calmly.
Not taking advantage of this change could mean paying much more in the future. Preventing tax problems is always better than fixing them.
Final conclusion
The 2025 Agenzia delle Entrates amicable notices updates will bring significant changes in managing relationships between citizens and the Agenzia delle Entrate. But to take advantage of them, you need to know what to do and when to do it.
Relying on an expert is not a cost but an investment to protect your work, your business, and your tax peace of mind. The 2025 Agenzia delle Entrates amicable notices updates are an opportunity to simplify your relationship with the tax authorities, but only if you know the rules well. The 2025 Agenzia delle Entrates amicable notices updates are an opportunity to simplify your relationship with the tax authorities, but only if you know the rules well. Having more time to act is positive, but you need to act correctly to avoid costly mistakes.
If you have doubts, contact us. We at Studio Lombardo Larosi are ready to support you with expertise and clarity.
Contact us for information or assistance
We at Studio Lombardo Larosi are ready to help you.