F24 form: what is it and when is it necessary?

What is the F24 form? Have you often heard about it, but you are not clear about what it is? You are in the right place!

In this article we reveal everything you need to know about the F24 form, a document used in Italy to pay taxes and contributions.

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F24 form: what is it?

As anticipated in the introduction, the F24 is nothing more than a form to be filled out for the payment of taxes and contributions to public bodies (State, Regions, Municipalities and Social Security Institutions).

Introduced with Law 326/2003, it is also called the unified form, as it allows the payment of the amounts due in a single operation, offsetting the payment with any credits.

To better understand how it works, let's look at a practical case. Suppose a taxpayer is entitled to a credit from the IRS, and he has to pay IMU on his second home. The unified form gives the taxpayer the opportunity to deduct from the IMU payment the credit accrued on another front.

The types of F24

Four types of F24 forms are provided:

• Ordinary: is the most common type, usable by all taxpayers for the payment of all taxes;
• Simplified: usable by all, it can be used as an alternative to ordinary only for certain payments (state, regional and local government taxes, including Imu);
• Elide: this particular form is used only for special cases ( i.e. when information is needed that is impossible to report in the ordinary F24 form);
• Excise: exclusively for payment of excise taxes and for payments pertaining to the Autonomous Administration of State Monopolies.

Planned payments

Here are the main payments that affect taxpayers:

• income taxes ( Irpef, Ires);
• contributions and premiums Inps, Inail, Enpals, Inpgi;
• withholding taxes on labor income and capital gains;
• VAT;
• Irap;
• Imu,
• regional and municipal Irpefsurtax ;
• Tari;
• Substitute tax on sales of real estate;
• Inpdaprental fees ;
• Excise, consumption and manufacturing tax;
• amounts due for repayment.

💡The F24 form is valid for both employees and VAT-registeredworkers .

The fields of the form

Filling out the F24 always raises some concern. A small mistake, in fact, can cause major inconvenience. It is therefore essential to pay close attention when filling out the form. To make it easier for you, let's look in detail at the main fields to be filled in:

• Taxpayer: personal data, domicile and tax code should be entered . In particular, it is essential to make sure that the latter is entered correctly;
• Obligor: should be indicated, in the cases provided for, together with the relevant identification code. This may be an heir, parent, guardian or receiver;
• Tax codes: indicate the type of tax to be paid. The codes are periodically updated on the Internal Revenue Service website;
• Reference year/period: to be entered in 4-digit format, indicates the tax year. For taxpayers with a tax year that does not coincide with the calendar year, it is necessary to tick a specific box in the Taxpayer section, and indicate the first of the two calendar years concerned;
• Regions: for regional taxes only, in addition to the tax code and reference year, the code of the region for which the payment is made must be entered;
• Local taxes: for municipal taxes only, in addition to the tax code and reference year, the cadastral code of the municipality for which the payment is made should be entered.

How are payments made?

F24 payments can be made either offline or online. For the latter case, let us now see in detail all the methods provided.

Payment via home banking

If you want to avoid queues, you should know that all Italian banks offer the payment service directly online.

Once you have logged into your bank account, you must go to the appropriate section F24 forms. After clicking, an F24 form appears that is in every way similar to the paper version. Once completed, all you have to do is authorize the payment by entering a security code.

💡 Most banks also allow payment via a home banking app. Thus, you can conveniently pay with a smartphone.

Payment with Poste Italiane

With Poste Italiane, you can make payments even without having a postal account. On the poste.it website , you can also pay taxes, fees and duties by credit card or PostePay.

To access the service, you need to log in through SPID (Sistema Pubblico di Identità Digitale. Then, you need to select the F24 form, fill it out and choose the payment method. After clicking on Pay Now, you will receive a digital receipt.

Payment through the Internal Revenue Service

Alternatively, you can pay F24 directly on the website of the Internal Revenue Service, thanks to the F24WEB service .

To access the service you need a SPID, an enabled smart card or a simple registration with the portal of the Internal Revenue Service. Once the form is filled out, you can pay with a simple IBAN code. If the data entered are correct, you will receive a message in a few seconds confirming that the payment has been made.

☝ Online payment is now widely plebiscited by Italians. If, however, you prefer a more traditional solution, know that you can still fill out and pay F24 forms at Internal Revenue Service offices, banks, or post offices.

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Toward increasingly simple payments

As digital tools become more widespread, more and more users are choosing to make payments from the comfort of home. In fact, the F24 form makes it possible in just a few clicks to make payments of amounts due quickly and efficiently.

What about you, whose side are you on? Do you prefer the dematerialized solution or do you prefer to go to the counters?