Italy is adding a new feature to its telematic tax litigation system to simplify payment of the contributo unificato tributario, or unified tax litigation fee, through PagoPA.
Starting November 3, users in the restricted area used to file tax appeals will be able to generate a PDF payment form. A legal representative handling the filing can send the document to the client, who can then pay the fee directly through PagoPA.
The Tax Justice Department of Italy’s Ministry of Economy and Finance said the update is intended to strengthen and simplify the PagoPA payment channel. It forms part of a broader programme to make payment options for the tax more flexible. Payment through the IO app is expected to become available by 2028.
The new tools are located in the “Services and Utilities” section of the PTT restricted area. They allow users to make and review PagoPA payments for the unified tax litigation fee, with the aim of making the process more immediate.
The department has announced that the PagoPA payment service will be unavailable from 6 p.m. to 8 p.m. on November 3 while the update is introduced.
The fee ranges from 30 euros for disputes valued at up to 2,582.28 euros to 1,500 euros for disputes valued above 200,000 euros.
PagoPA was already the most widely used payment channel for the fee during the second quarter of 2026. It was used for 52.8% of first-instance appeals and 43.1% of second-instance appeals. Other payment methods include the F23 form submitted through banking or postal channels, as well as options classified as “Other,” which mainly covers revenue stamps.
Sources: Il Sole 24 Ore Italia.