The F24 form was introduced in 2003 to allow taxpayers to pay several taxes, contributions, and premiums all at once – including direct taxes, value-added tax (VAT), and excise duties. Here, we’ll explain what the F24 form is, the different types available, how to fill it in, and how to make payments with it.

What’s in this article?

• What is the F24 form?
  
• What are the different types of F24 form?
  
• Where to find the F24 form
  
• How to fill in the F24 form
  
• How to submit and make payments with the F24 form
  
• Deadlines and late payment for the F24 form
  

What is the F24 form?

The Agenzia delle Entrate (Italian Revenue Agency) provides the F24 form to pay taxes when taxpayers have filed an income tax return using the Income PF Form instead of the 730 Form. It’s 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 TARI, but has an IRPEF credit on their return, they can use that credit to offset the amount owed.

The F24 form can be used to pay:

• Income taxes (IRPEF, IRES)
  
• Withholding taxes on earned income and capital gains
  
• VAT
  
• Regional tax (IRAP)
  
• Replacement taxes for income tax, IRAP, and VAT
  
• Regional and municipal IRPEF surcharges
  
• Interest
  
• Excise tax
  
• Amounts due for the registration of leasing contracts
  
• Amounts due before filing a declaration of inheritance
  
• Amounts due for mortgage and land registry services
  
• Amounts due for registration of court documents
  
• Local taxes (regional and municipal surcharges on IRPEF, IMU, IMI, IMIS, ILIA, TARI, TASI, TOSAP/COSAP, municipal advertising tax/fees for the installation of advertising media, tourist tax/contribution)
  
• Excise, consumption, and production taxes
  
• Gambling taxes
  
• INPS and other social security contributions and funds
  
• INAIL premiums
  
• Chamber of Commerce fees
  
• Proceeds from the use of State property and assets
  
• School fees
  
• Replacement tax on financing
  
• Insurance tax
  

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

• Self-assessment returns
  
• Voluntary correction
  
• Automated declaration checks
  
• Notice of assessment
  
• Notice of imposition of penalties
  
• Settlement notices of assessment and imposition of penalties (tax payment settlement, settlement in court)
  

What are the different types of F24 form?

The F24 form has six main types:

• Simplified F24
  The Simplified F24 form is only used for certain types of payments: treasury taxes, regional taxes, and local government taxes. It's a one-page document that consists mainly of a single section called “Motivo del pagamento” (“Reason for payment”). In this section, you must enter all the necessary information for the payments, such as the section, tax code, entity code, amount, and more.

• Ordinary F24
  With the Ordinary F24 form, all types of payments can be made. This is a three-page document that includes the following sections: treasury, INPS, regional, IMU and other local contributions, and social security and insurance agencies.

• Excise Duty F24
  The Excise Duty F24 form is used to pay excise taxes and payments related to the Autonomous Administration of State Monopolies. However, it can also be used to pay other taxes such as income and withholding taxes, VAT, IMU, TARI, substitute taxes, or INPS contributions and premiums.

• Public Entities F24
  The Public Entities F24 form allows you to make payments to public entities.

• Identifying Elements (Elide) F24
  The Identifying Elements F24 form (known as Elide) is generally used for payments that require information that cannot be included on the standard F24 form. This includes payments such as VAT for the registration of vehicles purchased in the EU. However, it cannot be used for payments that require offsetting with credits.

• Prefilled F24
  The Prefilled F24 form is a partially completed F24 form sent to the taxpayer. It can only be used to pay the amounts indicated and cannot be used if the taxpayer wishes to offset credits. You can pay INPS contributions and taxes such as TASI, IMU, and VAT using the Prefilled F24 form.

Where to find the F24 form

You can download the form from the Agenzia delle Entrate website, and it is also available on several other websites. It is offered both as an editable F24 form, which you can fill in as needed, and in a downloadable format.

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

How to fill in the F24 form

The process of filling in the F24 form varies depending on the specific type of form being used. Here’s how to fill in the two main types of forms – the Ordinary F24 and the Simplified F24:

Filling in the Ordinary F24 form

The standard F24 form is made up of the following sections:

• Taxpayer section: Where you enter your personal data (tax code, personal data, and tax domicile)
  
• Treasury section: For IRPEF, IRES, and VAT payments, and withholding taxes and treasury taxes
  
• INPS section: For payments to the INPS
  
• Regional section: For the payment of regional taxes (IREP and regional IRPEF surcharge)
  
• IMU and other local taxes section: For the payment of taxes such as municipal surcharges, IMU, and TARSU/TARI
  
• Other social security and insurance section: To make payments to INAIL, for example
  

The main fields to be filled out for each section are:

• Tax codes: Identify the type of tax to be paid – a list of the most common tax codes is available on the Agenzia delle Entrate website
  
• Reference year/period: Specifies the year to which the payment refers, entered in a four-digit format
  
• Amount: Both debit and credit
  
• Branch code: For various agencies (e.g. INPS or INAIL)
  

Filling out the Simplified F24 form

You can download an editable PDF of the Simplified F24 form from the Agenzia delle Entrate website. When filling in the Simplified F24 form, similar to the regular form, you begin by entering the primary information. Then you enter the following information:

• Payee, in column titled “Sezione” (enter “EL” for local governments and “ER” for the state)
  
• Tax code
  
• Entity code
  
• Reference year
  
• Amount (both debit and credit)
  

In all fields with a grey background, you’ll enter payments for taxes such as IMU and TARI, or you can 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. Now you may be wondering: how and where do you actually make the payment with the F24 form? Sending the F24 form to the Agenzia delle Entrate and paying the corresponding amount can be done either in person, using the paper F24 form, or online. The main difference is that private taxpayers who are not registered for VAT can choose between paper and online submission of the F24 form. However, VAT-registered taxpayers must submit the F24 form online.

In-person payment using the paper F24 form

In this case, the taxpayer may choose to download the F24 form in PDF format, print it, fill it in, and then submit the paper F24 form for payment at:

• Banks, by bank or cashier’s cheque – or, if it is your own bank, by direct debit from your bank account
  
• Any branch of Agenzia delle Entrate-Riscossione (tax authority collection), using bank drafts and/or money orders – or with a PagoBANCOMAT card if the branch has suitable electronic terminals
  
• Post offices, with postal, bank or cashier’s cheques, money orders, a debit from your bank account, or by Postamat or Postepay card
  

Online payment using the F24 form

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

• The services provided by the Agenzia delle Entrate include the F24 Web service (no software download required), or you can use compilation and validation software provided by the authority or what is available on the market (compilation software only). You can find more detailed information on the Agenzia delle Entrate website.
  
• Internet banking services provided by accredited third parties, such as banks or Poste Italiane. Simply 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 the payment immediately.
  

As a reminder, payment by means of form F24 with a credit note can only be made using the digital services provided by the Agenzia delle Entrate.

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Deadlines and late payment for the F24 form

Form F24 is used to pay almost all types of taxes, so it’s important to check the specific deadline for each type of tax that needs to be paid. The tax schedule is available on the Agenzia delle Entrate website, where you can consult all the deadlines categorised by type of tax liability and type of taxpayer.

Late payment may result in penalties. To avoid penalties, taxpayers can use a procedure known as “ravvedimento operoso” (voluntary correction). This allows taxpayers to correct their tax situation on their own initiative by making an increased payment before legal proceedings are initiated against them.

Increased payments for the use of the ravvedimento operoso procedure are calculated as follows:

• 0.1% for each day of delay if payment is made within 14 days after the due date (therefore, up to a maximum of 1.4%)
  
• 1.5% if payment is made from 15 to 30 days after the due date
  
• 1.67% if payment is made from 31 to 90 days after the due date
  
• 3.75% if payment is made from 91 days to one year after the due date
  
• 4.29% if payment is made from one to two years after the due date
  

However, if the F24 payment is made late, without including the additional payment for voluntary correction, the Agenzia delle Entrate will send the taxpayer a warning notice, called “avviso bonario”, with a reduced penalty equal to 10% of the amount of tax not paid, which must be paid within 30 days of receipt. If the taxpayer fails to correct the tax position even after receiving this warning, the minimum penalty to be paid is 30%.