Avviso bonario: how many days you have to pay, and from when

#What it is

The avviso bonario is the Italian Revenue Agency's notice of irregularity after the automated check (art. 36-bis DPR 600/1973, art. 54-bis DPR 633/1972) or the formal check (art. 36-ter DPR 600/1973) of a tax return. Paid within the term, the penalty is reduced to one third (automated check) or to two thirds (formal check).

#How many days

• 60 days from receipt, for communications prepared from 1 January 2025 (D.Lgs. 462/1997 as amended by D.Lgs. 108/2024).
• 90 days from the transmission to the intermediary, when the communication was sent electronically to the accountant.
• 30 days from receipt for a communication prepared before 2025 (the earlier text).

If the communication says it went through the intermediary but the transmission date cannot be read, count from receipt and check it with the accountant.

#From when the days run

From the PEC's certified date (the receipt, the daticert.xml file), not the e-mail's date. A PEC forwarded by a colleague keeps the original PEC's date: a forward a few days later does not move the deadline. The day the PEC arrives is not counted.

#The summer suspension

The term is suspended from 1 August to 4 September (art. 7-quater c. 17 D.L. 193/2016):

• a term crossing the period gains its 35 days;
• a term that would start inside the period starts on 5 September.

Worked examples: received 27 July, due 30 October; received 5 June, due 8 September (56 days to 31 July, the suspension, then the last 4).

#Saturdays and holidays

If the last day is a Saturday or a public holiday, payment is on time on the next working day (art. 7 c. 1 lett. h D.L. 70/2011). Example: received 29 September, the 60 days end on Saturday 28 November — pay by Monday 30 November.

#What to do

Check the communication with the accountant and pay by F24 before the deadline for the reduced penalty, or ask for instalments. If the term has passed, talk to the accountant at once: the options are ravvedimento, or a cartella with the full penalty will follow.

#How the agent does it

The PEC inbox triage agent reads the exported PEC mailbox (the .eml files with daticert.xml, PECs forwarded inside an e-mail too) and turns each message into a card with its deadline, the step-by-step computation, the amount and who acts — for an avviso bonario, the accountant. The model only reads the facts (kind of check, amount, transmission to the intermediary); the days are counted by code. It prepares the .ics calendar and the drafts, but never pays, answers or sends anything.