Debt enforcement begins with obtaining an enforcement order.
In Italy, debt recovery is most commonly carried out through a payment order („decreto ingiuntivo”) and usually involves three stages:
- the order-for-payment proceedings;
- the pre-enforcement notice of payment (atto di precetto);
- possible enforcement proceedings.
Below are the basic court and enforcement costs.
1. Costs of obtaining a payment order (decreto ingiuntivo)
The most important initial cost is the court fee (contributo unificato), which in order-for-payment proceedings amounts to half of the standard procedural fee and depends on the amount of the debt being enforced.
| Claim value | Court fee |
| up to € 1,100.00 | € 21.50 |
| from € 1,101.00 to € 5,200.00 | € 49.00 |
| from € 5,201 to € 26,000.00 | € 118.50 |
| from € 26,001.00 to € 52,000.00 | € 259.00 |
| from € 52,001.00 to € 260,000.00 | € 379.50 |
| from € 260,001.00 to € 520,000.00 | € 607.00 |
| above € 520,000.00 | € 843.00 |
For claims exceeding € 1,033.00, a stamp duty of € 27.00 is also payable.
The stamp duty and the court fee are paid at the time the claim is filed.
A payment order bearing a clause of immediate enforceability, or declared enforceable by the Court in the absence of an objection within 40 days of service, is subject to registration tax (imposta di registro).
The detailed rules for calculating the tax vary depending on the nature of the claim:
For amounts subject to VAT: The tax is a fixed amount of € 200 (for example, in the case of orders based on commercial invoices).
For amounts not subject to VAT: The tax is 3% of the total amount covered by the order.
It should be noted that if the payment order is based on a document subject to registration tax that is attached to the claim (for example, a supply contract), that document will also be taxed at the same rate.
The tax authority will assess the tax in a single procedure, sending both parties to the case one and the same payment notice.
2. Costs of the PRE-ENFORCEMENT notice of payment (atto di precetto)
After obtaining an enforceable payment order, the creditor must serve the debtor with a formal notice of payment before commencing enforcement.
Service by electronic means involves no costs.
If service by post or by a bailiff proves necessary, the cost ranges from € 15.00 to € 30.00.
3. Costs of the individual enforcement procedures
Enforcement costs depend on the type of seizure of assets.
A. Enforcement against receivables (pignoramento presso terzi)
The most commonly used form of enforcement, consisting of:
- seizure of a bank account;
- of salary;
- of receivables from clients.
Typical costs:
a) bailiff costs from € 50.00 to € 150.00 depending on the number of parties, i.e. if receivables owed by several entities are seized, e.g. several banks/credit institutions.
b) in the event of a successful seizure, i.e. when, for example, the banks have declared the availability of significant sums in the debtor’s accounts, it is necessary to initiate a dedicated procedure for the assignment of the sums.
B. Enforcement against movable property (pignoramento mobiliare)
Concerns the seizure of movable property located at the debtor’s premises.
The initial costs are similar to those of enforcement against receivables.
An additional cost in this case is the auction costs, which depend on the type of movable property seized.
This form of enforcement is often of little economic effectiveness, due to the auction costs and the low probability of achieving a sufficiently high sale price at a judicial auction.
C. Enforcement against immovable property (pignoramento immobiliare)
The most expensive procedure, but also the most effective.
Typical costs
| Type | Indicative cost |
| Entries in the land register | € 300.00 |
| Notary costs | €700.00/800.00 |
| Expert’s appraisal | from € 800.00 to € 3,000.00 or more |
| Court-appointed administrator | variable |
| Sales institute | from €1,000.00 to €5,000.00 or more depending on the sale price achieved |
4. Can the costs be recovered?
Yes. The court costs, bailiff costs, legal costs and registration tax (imposta di registro) are borne by the debtor; however, the creditor must first bear them himself.
As a reassurance, I would add that in practice the debtor, with consistent action on the part of the creditor (lawyer), pays the debt after service of the payment order or at the initial stage of enforcement proceedings (after service of the seizure).
