Last updated: October 03, 2024
The F24 form must be used by all taxpayers, holders and non-holders of VAT numbers, for the payment of taxes, contributions and bonuses.
The model is defined as "unified" because it allows the taxpayer to pay the amounts due with a single operation, offsetting the payment with any credits.
Taxpayers with a VAT number are obliged to use online payment methods, including through intermediaries (professionals, trade associations, CAFs, etc.).
How to make payments
All VAT holders are obliged to submit the F24 form exclusively electronically.
Payments using telematic methods can be made:
1. directly:
- through the telematic services made available by the Revenue Agency website "F24 Payments/Pagamenti F24" . (In case of credits used in the F24, this will be the only choice that can be used independently)
- through the internet banking services made available by collection intermediaries affiliated with the Agency (banks, Italian Post Office and collection agents, payment service providers)
2. through intermediaries (professionals, trade associations, CAFs, etc.).
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