Ravvedimento operoso
Also known as: voluntary correction, self-amendment
Ravvedimento operoso (D.Lgs. 472/1997, art. 13) lets a taxpayer voluntarily correct a missed or late payment or filing by paying the tax due plus interest and a reduced penalty. The sooner you regularise, the smaller the penalty reduction.1
What this means for you
If you miss a deadline or underpay, this is your cheap way out before the tax office acts — penalties can drop dramatically. It's why catching a mistake early matters so much.
Related terms
Sources
Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.