Edit Italian F24 Tax Payment Form online free, or download the PDF

Italian F24 tax payment form (Modello F24 Ordinario)

Quick answer: The F24 is Italy's unified payment form for income tax, VAT, IRAP, IMU, TARI, local surcharges, INPS contributions, INAIL premiums and other amounts, with the option to offset tax credits. People without a VAT number can hand in a paper F24 at a bank, a post office or an Agenzia delle Entrate-Riscossione counter. VAT number holders must pay online only. The current version is modello ordinario, due It depends on the tax being paid. Each tax has its own due dates. Checked against the official Agenzia delle Entrate website on 2026-10-25.

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Italian F24 Tax Payment Form in short

The F24 is Italy's unified payment form for income tax, VAT, IRAP, IMU, TARI, local surcharges, INPS contributions, INAIL premiums and other amounts, with the option to offset tax credits. People without a VAT number can hand in a paper F24 at a bank, a post office or an Agenzia delle Entrate-Riscossione counter. VAT number holders must pay online only.

Issued by	Agenzia delle Entrate
Current version	modello ordinario (checked 2026-10-25)
Who fills it in	All taxpayers, with or without a VAT number, to pay taxes, contributions and premiums. Paper is allowed for people without a VAT number who do not use credits that require the online services.
Who receives it	The bank, post office or Agenzia delle Entrate-Riscossione counter where you pay, which credits the treasury.
Where to send it	Hand in the paper form at any Agenzia delle Entrate-Riscossione counter, bank or post office. Online payment is through F24 web, F24 online (Entratel or Fisconline), home banking or an intermediary.
Deadline	It depends on the tax being paid. Each tax has its own due dates.
Official links	Official page · Official PDF · Official instructions

How to fill out Italian F24 Tax Payment Form, line by line

Taxpayer	Tax code, personal details and tax address Codice fiscale, surname and name or company name, date and place of birth, sex and tax address. The notes ask for special care with these details.
Taxpayer	Tax year not matching calendar year Tick only if your tax period does not match the calendar year. Then give the first of the two years in the reference year column.
Taxpayer	Tax code of co-obligor, heir, parent, guardian or receiver Fill in with the identification code, for example 02 for parent or guardian and 07 for heir, when someone else pays for the taxpayer.
Erario section	Tax code, instalment, reference year, amounts For IRPEF, IRES, VAT, withholdings and other state taxes. For a single payment write 0101 in the instalment column. Office code and deed code are only for payments linked to tax office deeds.
INPS section	Office code, contribution reason, registration number, period For INPS contributions: office code, reason code, INPS number and the reference period in mm/yyyy.
Regioni section	Region code, tax code, amounts For IRAP and the regional IRPEF surcharge, with the code of the region.
IMU and local taxes section	Town code, Ravv., Acc., Saldo boxes, number of properties For IMU, TARI and other local taxes. The town code is the 4 character cadastral code. If the town asks, also fill in the operation ID.
Other social security bodies section	INAIL and other bodies For INAIL premiums and contributions to other bodies: body code, office code, company code and reason.
Final balance and signature	Final balance, date and signature The final balance can never be negative. Always write amounts with two decimals, even if zero, for example 52,00.

Common mistakes to avoid

Wrong tax code (codice tributo), reference period or codice fiscale. The Agenzia delle Entrate lists these as the most common errors.
Handing in a paper F24 when you have a VAT number, which requires online payment.
Handing in a zero balance F24 on paper. It must go through the Agenzia's online services.
Offsetting VAT or income tax credits on a paper F24 when the law requires the Agenzia's online services.
Writing amounts without two decimals or rounding them wrongly.
Ending with a negative balance: offset credits cannot exceed the amounts due.
Leaving out the four digit reference year or the town cadastral code for IMU.

Questions about Italian F24 Tax Payment Form

Can I pay a paper F24 at a bank or post office in Italy?

Yes, if you do not have a VAT number and do not need the online services for an offset. You can hand it in at a bank, post office or Agenzia delle Entrate-Riscossione counter.

Who must pay the F24 online?

VAT number holders, and anyone filing a zero balance F24 or offsetting credits for which the law requires the Agenzia delle Entrate online services.

Where do I find the tax codes?

In the Codici tributo section of the Agenzia delle Entrate website. Banks, post offices and collection agents also have the code lists.

What goes in the instalment (rateazione) column?

For a single payment write 0101. For an instalment give the instalment number and the total, for example 0206 for the second of six.

What if I do not file a zero balance F24?

The Agenzia states a penalty of 100 euro, reduced to 50 euro if the delay is no more than five working days. It can be corrected with ravvedimento.

I made a mistake on my F24. What now?

The Agenzia delle Entrate says filling errors can lead to requests to pay amounts already paid. Contact an Agenzia office to correct the payment details.

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Sources

Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Agenzia delle Entrate or any government agency. This page is general information, not legal or tax advice.

Edit Italian F24 Tax Payment Form online free, or download the PDF

Italian F24 Tax Payment Form in short

How to fill out Italian F24 Tax Payment Form, line by line

Common mistakes to avoid

Questions about Italian F24 Tax Payment Form

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