Tools · Calculator

Ravvedimento operoso: work out straight away what it costs to put things right.

Have you missed a payment or paid late? With ravvedimento operoso (voluntary settlement) you regularise your position of your own initiative by paying the tax, a reduced penalty and statutory interest. Enter the amount and the dates: the penalty and the interest are calculated automatically, year by year, just as in professional accounting software.

Unpaid tax (€)

Original due date

Date of payment

Calculate the ravvedimento

HOW IT WORKS
The basic penalty for failure to pay is 25% (violations from 1 September 2024; 30% for earlier ones), reduced to 12,5% within 90 days and further reduced by the ravvedimento: from 1/10 (within 30 days, calculated per day for the first 14) up to 1/7 after one year. Statutory interest is applied automatically at the rate for each year, from the day after the due date to the day of payment.

Year	Statutory rate	Year	Statutory rate
2026	1,60%	2022	1,25%
2025	2,00%	2021	0,01%
2024	2,50%	2020	0,05%
2023	5,00%	2019	0,80%

When you regularise	Penalty (violations from 1/9/2024)
Within 14 days	0,083% for each day of delay
From 15 to 30 days	1,25%
From 31 to 90 days	1,39%
By the filing deadline for the return of the year of the violation	3,125%
Beyond that	3,57%

An indicative estimate for information purposes: it is not advice, nor a definitive quantification. Particular cases (violations already challenged, PVC audit reports, taxes carrying special interest) require a precise computation: the firm prepares it together with the F24 payment form.

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Disclaimer · indicative values and limitation of liability

The contents and the results of the calculation tools published on this page are purely indicative and are provided for information and educational purposes. They are based on general parameters and on data updated to the date of publication and do not take account of the specific features of the individual case, of extensions, suspensions, special regimes or subsequent legislative changes.

What is published here does not constitute tax, legal or professional advice and does not replace an examination of your position by a qualified professional. Before taking decisions, making payments or filing returns, always check the amounts and the information with your own accountant or with a professional you trust.

Studio Antolini accepts no liability for errors, inaccuracies, omissions or failure to update, nor for any direct or indirect damage arising from the use of the contents and the results: use is at the user’s sole responsibility.