The F24 form is Italy’s unified payment form that is used to pay taxes, social security contributions, and other amounts due to public authorities. It allows taxpayers to make multiple payments using a single form, including income taxes, value-added tax (VAT), and excise duties. It also allows taxpayers to offset eligible tax credits against amounts owed.

In this article, we explain the F24 form, including the main types available, when it must be used, and how to complete, submit, and make payments using it.

Key takeaways

• The F24 form allows taxpayers to pay several taxes and make various contributions using a single form. These include personal income tax (IRPEF), Italian corporate income tax (IRES), value-added tax (VAT), Italian regional tax on productive activities (IRAP), local taxes, and Italian National Social Security Institute (INPS) contributions. It can also be used to offset certain tax credits against amounts due, in accordance with Italian law.
  
• VAT-registered individuals must file the F24 form electronically. For businesses, the form is primarily used for recurring payments—such as VAT and INPS contributions—with varying due dates and codes, depending on the type of tax, business activity, and social security regime.
  
• There are six main types of F24 forms, including the standard, simplified, excise taxes, public entities, identifying elements, and prefilled F24 forms. Choosing the correct form depends on the type of payment and the information required. Not all forms can be used when the payment involves offsetting tax credits.
  
• Effective July 1, 2024, F24 forms that include tax credits used for offsetting must be submitted exclusively through the Italian Revenue Agency’s electronic services. This rule also applies when the tax credits fully offset the amounts due and the final balance on the F24 form is zero.
  
• There is no single deadline for the F24 form. Instead, the deadline depends on the tax or contribution to be paid. In the event of a late payment, the taxpayer can generally use the voluntary correction procedure by paying the amount due, interest, and a reduced penalty.
  

What is the F24 form?

The F24 form is a payment tool provided by the Italian Revenue Agency that allows taxpayers to pay taxes, contributions, and other amounts owed to public authorities. It is used by private individuals, businesses, and self-employed professionals, regardless of the type of income tax return they file.

It is called the “F24 unified payment form” because it allows taxpayers to pay amounts due and offset any credits to be deducted all in one transaction. This means that if a taxpayer owes a tax—such as Italy’s municipal waste collection and disposal tax (TARI)—but has a personal income tax (IRPEF) credit on their return, they can use that credit to offset the amount owed.

The F24 form can be used to pay the following.

Income taxes, VAT, and other national taxes

• Income taxes, including IRPEF and Italian corporate income tax (IRES)
  
• Withholding taxes on earned income and capital gains
  
• VAT
  
• Italian regional tax on productive activities (IRAP)
  
• Replacement taxes for income tax, IRAP, and VAT
  
• Regional and municipal IRPEF surcharges
  
• Interest
  
• Substitute tax on loans
  
• Insurance tax
  
• Replacement tax on financing
  

Local taxes

• Unified municipal tax (IMU)
  
• Municipal property tax (IMI)
  
• Simple property tax (IMIS)
  
• Autonomous local property tax (ILIA)
  
• TARI
  
• Indivisible services tax (TASI)
  
• Tax for the occupation of public spaces and areas (TOSAP)
  
• Fee for the occupation of public spaces and areas (COSAP)
  
• Municipal advertising tax and fees for the installation of advertising media
  
• Tourist tax and contribution
  

Registration, inheritance, and real estate services

• Registration of leasing contracts
  
• Filing of declarations of inheritance
  
• Mortgage and land registry services
  
• Registration of court documents
  

Social security and insurance contributions

• Italian National Social Security Institute (INPS) and other social security contributions and funds
  
• Italian National Institute for Insurance against Accidents at Work (INAIL) premiums
  

Other payments

Additionally, the F24 form is used to pay all amounts due—including any interest and penalties—in the following cases:

• Self-assessment returns
  
• Voluntary corrections
  
• Automated declaration checks
  
• Notices of assessment
  
• Notices of imposition of penalties
  
• Settlement notices of assessment and imposition of penalties (e.g., tax payment settlement, settlement in court)
  

What are the different types of F24 forms?

There are six main types of F24 forms. The appropriate form depends on the type of tax, contribution, or other amount being paid. It also depends on whether additional identifying information is required.

Where to find the F24 form

You can download the form from the Italian Revenue Agency’s website, and it is also available on several other websites. It is offered both as an editable F24 form—which you can fill out as needed—and in a downloadable format.

If you have online banking, the form is typically available on your bank’s website. You can fill it out and use it immediately to make payments.

How to fill out the F24 form

The process of filling out the F24 form varies depending on the specific type of form being used. Below, we explain how to fill out the two main types of forms: the Ordinary F24 and the Simplified F24.

Filling out the Ordinary F24 form

The Ordinary F24 form has six sections: taxpayer, treasury, INPS, regional, IMU and other local taxes, and other social security and insurance. Below, we explain each section in detail:

• Taxpayer section: This is where you enter your personal information (e.g., tax code, personal details, and tax domicile).
  
• Treasury section: This section is for IRPEF, IRES, and VAT payments, as well as withholding taxes and treasury taxes.
  
• INPS section: This section is only for payments to the INPS.
  
• Regional section: Use this section to pay regional taxes (e.g., IRAP and regional IRPEF surcharges).
  
• IMU and other local taxes section: Use this section to pay taxes such as municipal surcharges, IMU, urban solid waste tax (TARSU), and TARI.
  
• Other social security and insurance section: This section is used to make payments to INAIL, for example.
  

Here are the main fields to be filled out for each section:

• Tax codes: Identify the type of tax to be paid. A list of the most common tax codes is available on the Italian Revenue Agency’s website.
  
• Reference year or period: This specifies the year of the payment, entered in a four-digit format.
  
• Amount: Include both debits and credits.
  
• Branch code: This is needed for various agencies (e.g., INPS and INAIL).
  

Filling out the Simplified F24 form

You can download an editable Simplified F24 form in portable document format (PDF) on the Italian Revenue Agency’s website. The Simplified F24 form has only three sections: taxpayer, reason for payment, and payment details. After entering your personal details, provide the following information:

• Payee in the column titled “Sezione” (Note: Enter “EL” for local governments and “ER” for the state.)
  
• Tax code
  
• Entity code
  
• Reference year
  
• Amount, both debits and credits
  

In all fields with a gray background, enter payments for taxes such as IMU and TARI. You can also leave them blank if these fields are not applicable.

How to submit and make payments with the F24 form

Above, we explained how to fill out the F24 form. It is also important to know how and where to make payments with the F24 form.

The F24 form can be submitted and paid either electronically or in person, using the paper form where permitted. The available method depends on the type of taxpayer and whether tax credits are being used to offset amounts due.

In-person payment using the paper F24 form

In this case, taxpayers download the F24 form in PDF format, print it, fill it out, and then submit it for payment at one of the following locations:

• Banks: Pay by bank check or cashier’s check. If it is your own bank, you can submit payment by direct debit from your bank account.
  
• Branches of the Italian Tax Collection Agency (Agenzia delle Entrate-Riscossione): Pay using bank drafts or money orders. You can also use a PagoBANCOMAT card if the branch has suitable electronic terminals.
  
• Post offices: Pay with postal, bank, or cashier’s checks, money orders, debits from your bank account, Postamat card, or Postepay card.
  

Online payment using the electronic F24 form

You can complete, submit, and pay via the following digital options:

• The Italian Revenue Agency provides the F24 web service with no software download required. You can also use compilation and control software provided by the agency or compilation software available on the market. You can find more detailed information on the Italian Revenue Agency website.
  
• Accredited third parties—such as banks or Poste Italiane—provide internet banking services. Log in to your home banking service, and go to the section for the F24 form. From there, you can fill in your form online and proceed with payment.
  

As a reminder, payment by means of F24 form with a credit note can only be made using the digital services provided by the Italian Revenue Agency.

F24 requirements for businesses and VAT number holders

Businesses and self-employed professionals with Italian VAT numbers (partita IVA) must use electronic methods to submit F24 forms. This is particularly relevant for businesses because the F24 form is used for recurring payments—such as VAT and INPS social security contributions—as well as for offsetting tax credits against amounts due.

Electronic filing requirements

VAT-registered taxpayers must submit F24 forms electronically. They can do this directly through the Italian Revenue Agency’s online services, authorized intermediaries (e.g., accountants) or online banking services of authorized banks or payment providers, when no credits are being offset.

Additional restrictions apply when the F24 includes credits used for offsetting, as explained below.

VAT payments and common tax codes

Businesses use the F24 form to make periodic and annual VAT payments. The applicable deadline and tax code depend on the type of VAT payment.

Monthly VAT taxpayers generally pay the VAT due for the previous month by the 16th day of the following month. The corresponding tax codes range from 6001—for January VAT—to 6012—for December VAT.

Quarterly VAT taxpayers generally use tax codes 6031–6034 for the four quarterly payments. The deadlines are May 16 for the first trimester (i.e., January–March); August 20 for the second trimester (i.e., April–June); and November 16 for the third trimester (i.e., July–September). The payment for the last quarter (i.e., October–December) must be made at the time of the annual adjustment, by March 16 of the following year.

Tax code 6099 is used for the VAT balance resulting from the annual VAT return. As mentioned above, the annual VAT balance is generally due by 16 March. However, in certain circumstances, it can be paid later with amounts due based on the annual tax return, subject to the applicable surcharge.

INPS contributions and common contribution codes

The F24 form is also used to pay INPS social security contributions. Deadlines and contribution codes vary depending on the taxpayer’s social security scheme.

Artisans and traders generally pay minimum contributions in four installments. They are typically due on May 16th, August 20th, November 16th, and February 16th of the following year.

Contributions due on income above the minimum threshold are generally paid in line with personal income tax deadlines. The balance for the previous year and the first advance payment are typically due at the end of June. The second advance payment is typically due at the end of November. A 30-day deferral is generally available for the balance and first advance payment, subject to a surcharge.

For example, in 2026, the balance for 2025 and the first advance payment for 2026 were due by June 30, 2026 or by July 30, 2026 with a 0.40% surcharge. The second advance payment is due by November 30, 2026.

Common INPS contribution codes include the following:

• Artisans: AF and AP
  
• Traders: CF and CP
  

Professionals enrolled in the Separate Pension Scheme (Gestione Separata INPS) generally pay the balance for the previous year. The first advance payment is due by the income tax deadline in June, followed by the second advance payment in November.

Common contribution codes for the Separate Pension Scheme include PXX and P10, depending on the professional’s social security status.

Offset tax credits

Businesses can use eligible tax credits to offset amounts due through the F24 form. This mechanism is known as “offsetting” (“compensazione”).

Since July 1, 2024, any F24 form that includes credits used for offsetting must be submitted exclusively through the electronic services provided by the Italian Revenue Agency. This also applies when the credits fully offset the amounts due and the final F24 balance is zero.

When is the F24 form due?

There is no single deadline for the F24 form because it is used to pay many different types of taxes and contributions. Therefore, the applicable due date depends on the specific payment being made.

For example, VAT and INPS contributions have their own payment schedules, as described above. Taxpayers need to check the specific deadline for each tax or contribution before submitting the F24 form. The Italian Revenue Agency provides a tax calendar where deadlines can be searched by type of obligation and taxpayer.

What happens if I pay the F24 form later?

Late or omitted F24 payments can result in penalties and interest. For violations committed after September 1, 2024, the ordinary penalty for late or omitted payments is 25% of the unpaid amount.

However, taxpayers who voluntarily correct a late or omitted payment can use a procedure known as “voluntary correction” (“ravvedimento operoso”). This involves paying the amount originally due, statutory interest calculated from the original due date, and a reduced penalty.

The amount of the reduced penalty depends on how quickly the taxpayer corrects the payment. For violations committed after September 1, 2024, the main reduced penalties include the following.

Different reductions can apply in other circumstances. This depends on how much time has passed and whether tax assessment procedures have already begun.

If the taxpayer does not correct the late or omitted payment through voluntary correction, the Italian Revenue Agency could identify the irregularity during its checks. In this case, the agency can issue a notification of irregularities (comunicazione di irregolarità), commonly known as a “friendly notice” (“avviso bonario”).

For irregularities identified through automated tax return checks, the penalty is reduced to one-third of the ordinary penalty, if the taxpayer pays the amount requested within the applicable deadline. For violations subject to the current 25% ordinary penalty, this corresponds to approximately 8.33% of the unpaid amount.

For communications received after January 1, 2025, taxpayers generally have 60 days from receipt of the communication to make the payment and benefit from the reduced penalty. If the amount requested is not paid within the applicable deadline, the taxpayer loses the benefit of the reduced penalty, and the amounts due can proceed to the ordinary collection process.

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FAQs about Italy’s F24 form