• EU Management Companies;
• EU UCITS and AIFs;
• Foreign issuers with financial instruments admitted to trading on regulated markets;
• PRIIPs manufacturers;
• Foreign issuers who have requested or authorized trading on multilateral systems;
• Entities with foreign offering/listing documentation concerning equity securities;
• Entities offering covered warrants and certificates;
• Non-EU investment firms without a branch in Italy;
• Non-EU banks without a branch in Italy;
• Benchmark administrators;
• Entities designated pursuant to Article 7, paragraph 2 of Regulation (EU) 2017/2402 (SECR) responsible for fulfilling the information obligations referred to in paragraph 1, first subparagraph, letters a), b), d), e), f) and g) of the same Regulation;
• Authorized crowdfunding service providers, pursuant to Article 4-sexies.1 of Legislative Decree No. 58/1998.
• Foreign issuers of ARTs or other than crypto-assets

PagoPA notice of payment is sent to the taxpayers’ address, and payment is made exclusively using a credit card.

Alternatively, payment can be made via bank transfer.

In case of non-receipt of the notice of payment: print the notice locally via the Internet or use the reprint service indicated in the specific “payment methods” section. (Art. 4, paragraphs 1, 2, 3, 4, 5, 6 resolution no. 23799/2025)

April 15, 2026

• Service providers for authorised/notified crypto-activities

• Managers of foreign (non-EU) regulated markets requesting recognition in Italy.

PagoPA notice of payment generated through access to the specific application available in the dedicated area of the Consob website (“payment methods”) (Art. 5, resolution no. 23799/2025)

Payment order attached to the recognition request