Voluntary Tax Correction (Ravvedimento Operoso)

What Voluntary Tax Correction (Ravvedimento Operoso) is

Voluntary settlement of unpaid or underpaid taxes, with reduced penalties compared with the ordinary ones.

Who can apply for Voluntary Tax Correction (Ravvedimento Operoso)

Taxpayers who realise a tax payment was missed or too low and want to settle it voluntarily.

Get these documents ready for Voluntary Tax Correction (Ravvedimento Operoso). If one is missing, write to us before booking: we can often obtain it for you.

1. Identity document and tax code
2. Type of tax not paid (e.g. VAT, IRPEF, IMU, withholding tax)
3. Original amount not paid
4. Original payment due date
5. Planned date for paying the ravvedimento

How much Voluntary Tax Correction (Ravvedimento Operoso) costs

The cost of Voluntary Tax Correction (Ravvedimento Operoso) depends on your situation: ask us for a free quote, with no obligation.

Timing and deadlines

Timing for Voluntary Tax Correction (Ravvedimento Operoso) depends on the authority receiving the application. We give you an estimate when we open it.