Request to the Italian Revenue Agency to cancel an act in self-review (autotutela) (Italy)
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This document is in Italian
The PDF you download is in Italian — that is the language it has to be filed in, so it is not translated. Everything on this page is here to tell you what it says.
For anyone who received from the Agenzia delle Entrate an assessment, a notice of irregularity or a tax bill with an obvious error: wrong person, calculation error, payment already made and ignored. Before this letter, the free route: the Agency’s CIVIS online service, for notices and bills, and its own fac-simile on plain paper. The request goes to the Agency office that issued the act or, for a tax bill, the one that entered the sums for collection, by PEC, recorded delivery or by hand, with no revenue stamp; it does not suspend the 60 days to appeal.
- Made for use in Italy
- Last updated October 14, 2026
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When to use this document
- You received a letter from the Italian tax agency about a tax you have already paid.
- The tax notice contains a calculation mistake and the amount is far too high.
- A tax bill arrived in your name but concerns another person with the same name.
- You want to ask the tax office in Italy to cancel an act with an obvious error before going to court.
What you fill in
The details the document asks for.
- Applicant
- Applicant's address
- Applicant's codice fiscale (Italian tax code)
- Phone and e-mail or PEC for replies
- How the letter is sent (printed above the recipient)
- Revenue Agency office you are writing to
- Office's address or PEC (from the act or the Agency's website)
- City
- Date
- Number or reference of the tax assessment
- Kind of act
- Date the tax assessment was issued
- Date the act was served
- Type of tax
- Tax year or period
- Amount
- Full or partial cancellation
- Main error in the act
- Grounds
Common questions
- Does a request for autotutela suspend the deadline to appeal in Italy?
- No. The request neither suspends nor interrupts the 60 days from notification of the act to appeal to the first-instance tax court (Corte di giustizia tributaria di primo grado; article 21 of Italian Legislative Decree no. 546/1992), nor the payment deadlines. If the deadline is near and the office has not answered, the appeal must be filed anyway. From 1 January 2027 the tax-procedure rules move into the Consolidated Act on Tax Justice (Legislative Decree no. 175/2024).
- What can you do if the Italian Revenue Agency rejects the request or does not answer?
- Since 18 January 2024 a refusal can be challenged before the tax court. In cases of compulsory autotutela under article 10-quater (such as wrong person, calculation error, payments ignored) you can challenge an express refusal or silence, which arises 90 days after the request; in other cases only an express refusal (article 19 of Italian Legislative Decree no. 546/1992). For an act that became final because it was not appealed, the duty to cancel it ends one year later. An appeal against the refusal does not reopen deadlines already missed against the original act.
- Does the Italian Revenue Agency have an online service or a model for autotutela?
- Yes, both free. Through the CIVIS online service, reached with SPID, CIE or CNS, you can ask for help on notices of irregularity and the tax bills arising from them, attaching documents. The Agency also publishes its own fac-simile autotutela request on plain paper. This request is for other acts or for those who prefer PEC. In the province of Bolzano the Agency also accepts the request in German, in the Aosta Valley also in French.
How you can sign this document
- Print it and sign by hand. The signature lines in the document are left blank on purpose — sign on them in ink.
- Sign it yourself with a qualified electronic signature. If you already hold a QES — Evrotrust, B-Trust, StampIT, ZealiD or any qualified provider on the EU Trusted List, on a card, a USB token, in a mobile app or in the cloud — our signing guide explains step by step how to sign this exact file without invalidating it. Step-by-step help, and a way to check it worked
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