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Payment of taxes

How and when to pay

For the payment of direct taxes, VAT, substitute taxes, contributions and premiums, all taxpayers, whether entitled to VAT or not, must use the payment form F24.

By using the F24 form it is also possible to pay ICI and other local taxes (the tax of household refuse, now replaced by TIA, the environmental hygiene tax, TOSAP, etc.). Payments of registration fees, other indirect taxes, and relative sanctions must be made using the F23 form, whether it is sums owed to financial offices or payments owed on the basis of documents issued by other offices and bodies (such as formal records, ordinances, injunctions, reminders of payments due).

NOTE

All taxpayers entitled to a VAT identification number are obliged to make the payments electronically; this obligation can be performed directly, by way of intermediaries qualified to use the electronic system Entratel, who have adhered to the special convention with the Inland Revenue that allows them to make electronic payments on behalf of their clients, with automatic debit on the bank account of the latter and on their own bank account, or by way of home banking services made available by banks and post offices, or using the services of remote banking (CBI) offered by financial institutions.

It is important to remember that taxpayers who are not entitled to a VAT number, although not obliged, can also adopt the electronic modalities of payment making use of the online services provided by the Inland Revenue and by the banking and the postal system.

Payment by paper copy can be carried out at any counter of:

  • national banks;
  • post offices;
  • tax collection agents.

The F24 form allows the taxpayer to perform in one single operation the payment of the sums due compensating the debts with possible credits.

NOTE

When filling in the F24 form, it is necessary to indicate exactly the tax identification code, personal data, residence for tax purposes, the tax year for which the settlement or part payment is made (the same year in the course of which the payment is carried out). It is recommendable to pay special attention in indicating precisely the tax codes necessary to correctly attribute the sums paid. The aforementioned codes are available on the web site of the Inland Revenue, and can be found thanks to a user friendly research system.

The payment can be made in cash or by debit on the current bank or postal account:

  • with Pago BANCOMAT card, at the appropriate cashpoints;
  • with POSTAMAT cards, postal cheques, bank cheques and drafts, postal orders at post offices;
  • with bank cheques and drafts in banks;
  • with bank drafts and promissory notes to tax collection agents.

The amounts should always be indicated in the first two decimal figures, even if these two figures are equal to zero. If the cheque turns out not to be covered or in any way not payable, the payment is considered as null and void.

If the taxes have been divided in instalments, the banks are requested to accept the payments relating to the interest even if these amount to less than 2.07 euros, as long as they are at least 1.03 euros.

No payment is to be carried out if the amount resulting from the income tax return, referred to the single tax or surtax, is less than 12 euros for the sums owed on the basis of Irpef, Ires and surtaxes.

Here below there is a summary of payment deadlines and of the relative tax codes.

Main payments (with F24 form)

Type of payment Code
Irpef settlement 4001
Irpef down payment (first instalment) 4033
Irpef down payment (second instalment or single solution) 4034
Irap  settlement 3800
Irap down payment (first instalment) 3812
Irap  down payment (second instalment or single solution) 3813
Regional surtax  settlement 3801
Municipal surtax  settlement 3844
Ires  settlement 2003
Municipal surtax down payment 3843
Ires down payment (first instalment) 2001
Ires down payment (second instalment or single solution) 2002

 

It is important to remember that it is possible to regularise the omitted or insufficient payment of the taxes owed, making use of “self-defence„ (see section “How to correct mistakes„).

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On line payments

The use of the F24 form on line is completely safe, since the data is transferred “in cryptic form„ and can only be “read„ by the Inland Revenue: indeed, the payment is not made by using a credit card, but as a bank transfer, that is by way of a “debit order„ of the taxpayer on his/her bank account or post office account.

The terms of payment are the same as those envisaged for payments made using the traditional means, with the advantage that the actual debit on the account is effective on the date the payment is due, which has been indicated by the taxpayer, who can send the request for payment even before the deadline.

Therefore, it is advisable to carry out the payments on line a few days before the deadline, taking into account that the operation does not entail a loss of interest.

How they are made

To pay on line the following is necessary:

  • to be authorized to access Entratel or Fisconline (depending on the requirements possessed for transmission of income tax return via the internet);
  • to be holder of a bank account at one of the affiliated national banks or at Poste Italiane SpA.

More specifically, on line payments can be made with the following methods:

  • directly:
    • by way of the same electronic services (Entratel or Fisconline) used for the electronic transmission of income tax return;
    • by way of home banking services offered by banks and Poste Italiane SpA;
  • through the intermediaries qualified to use the electronic service Entratel:
    • who adhere, as mentioned above, to a special agreement with the Inland Revenue and use the software supplied for free by the Inland Revenue;
    • who avail themselves of the on line services offered by banks and Poste Italiane SpA.

NOTE

Taxpayers can fill in the F24 form on line also through the “F24 web„ service: to access it, select the item "F24 web" from the menu ‘Tools’ on the web site http://telematici.agenziaentrate.gov.it. Thanks to this service, the taxpayer can carry out directly on line the filling in of the F24 form, without having to download any software on his/her personal computer.

Once the payment form has been completed and certified, the system requests the insertion of details of the bank or post account on which the amount must be debited and the electronic authentication.

The account on which payments are debited

As already mentioned, taxpayers who intend to make use of the on line services of the Inland Revenue to carry out payments on line must be holders of an account:

  1. at a bank which has an agreement with the Inland Revenue, included on the list available on the following web site www.agenziaentrate.gov.it;
  2. at a branch of Poste Italiane SpA.

Please note that the request for debit of the payment by way of F24 form must be made indicating the details of an account of which the payer is the holder, or joint holder with the permission to act in a separate capacity, on penalty of the rejection of the request itself.

For those who avail themselves of the home banking services or remote banking services the rules established by banks and Poste Italiane SpA apply.

Receipt of payments

For each file containing a F24 form transmitted via Entratel or Fisconline, the Inland Revenue provides three electronic receipts:

  1. the first, confirming the completed acceptance of the file by the system;
  2. the second, confirming the charging of each payment and formal correctness of the relative data;
  3. the third, informing about the outcome of the debit request on the basis of what was previously communicated by the banks or Poste Italiane SpA.

As far as payments made through a qualified intermediary are concerned, the latter is obliged to provide the taxpayer with a copy of the F24 payment forms transmitted electronically, as well as of the receipts listed above, issued by the Inland Revenue. A periodical statement shows all the F24 forms submitted in the period, provided they were successfully completed. It should also be said that the three types of electronic receipts remain in any case available in the special section of the online services (Entratel or Fisconline) used to make the payment, and that the third one is also considered as receipt of the payment made.

Payment by way of F24 form with debit on the account of the intermediary

Taxpayers who avail themselves of the assistance of an intermediary for the online transmission of F24 forms can choose a further method of payment: they can ask that the sums are debited on the account of the same intermediary, authorised to operate in this way.

This option offers all taxpayers the opportunity to use the service of on line submission of F24 provided by intermediaries qualified to use the Entratel service without the need to disclose to the intermediaries the details of the bank or postal accounts, since they only have to issue a specific authorisation to act.

The performance of the service does not necessarily require the intermediary’s adhesion to the “combined on line F24„ agreement.

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Errors in completing the F24 and F23 payment forms

The most frequent errors committed in the completion of the F24 payment form are the wrong indication of:

  • the tax code
  • the reference period
  • the taxpayer’s code.

To correct these errors, to the extent that they have been committed only in the sections “Treasury„ and “Regions – Local bodies„, taxpayers can lodge a request for correction of the form to any one of the local offices of the Inland Revenue, containing the necessary elements to allow the correction of the error. The errors in question in fact do not affect the overall payment of the tax debit and therefore, are considered merely formal violations, not subject to sanctions. Please note that the request can also be downloaded from the web site www.agenziaentrate.gov.it (see “Forms„). Other errors that frequently occur concern the completion of the F24 form. In order to avoid the most recurring errors, in particular the omitted or insufficient payment of the withholding tax, the taxpayer must act as follows:

  • on the form, record the tax year to which the tax refers as the year of reference, this both for the tax and the possible interest paid, and for the penalties. For example, for a withholding tax made by the withholding agent in 2009 and not paid back, it will still be necessary to indicate 2009 as the year of reference even if the regularisation takes place in 2010;
  • do not indicate the amounts that regularise various omissions on only one line of the F24 form; it is necessary to fill a line of F24 for each omitted obligation and indicate separately the relative sanction.

Similarly, in the case of regularisation of omitted VAT payments, please note that it is necessary to indicate the interest deriving from voluntary disclosure paid in the appropriate line of the VAT declaration.
The most frequent errors committed in completing the F23 payment form are:

  • erroneous indication of the “tax code„
  • erroneous indication of the “office code„.

In the event of a mistake in the “tax code„ made when completing the F23 form, the taxpayer must send a communication to the local office the code of which has been indicated in the same form (the request can be downloaded from the site www.agenziaentrate.gov.it; see also the section in “Forms„). If instead the error concerns the “office code„, the taxpayer must send a communication both to the local office the code of which has been erroneously indicated on the payment form, and also to the office to which the payment correctly refers (the request can be downloaded from the sweb ite www.agenziaentrate.gov.it; see also the section in “Forms„).

Compensations: F24 form with “zero balance„

Anyone who makes a compensation must always submit the F24 form, even when this has a balance equal to zero. The F24 form in fact allows all public bodies to get to know the payments and compensations operated, and allows the Inland Revenue to attribute the amounts owed to each person.
To regularise the missing submission of the F24 form with zero balance it is necessary to:

  • submit the F24 form, within the deadline for submitting the income tax return relating to the year in which the violation was committed;
  • pay a reduced sanction, equal to
    • 5 euro(one tenth of 51 euros), if the delay is no longer than 5 working days;
    • 15 euro(one tenth of 154 euros), if the form is submitted within one year.

NOTE

In the event that the taxpayer realises that the compensation made with a F24 form submitted with zero balance is wrong, he/she can correct it by submitting a new F24 form and asking the local office for the annulment of the first erroneous F24 form.

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Payments from abroad

The taxpayers non residents in Italy and not account holders with Italian Banks or Poste Italiane spa can pay for the due taxes, from countries of the Economic and Monetary union, by bank transfer to the credit articles of the national budget or to the Treasury account, in account to MT103 standard.

indicando

  • codice BIC: BITAITRRENT;
  • causale del bonifico: codice fiscale o partita IVA del contribuente, codice tributo, e periodo di riferimento (nel formato MM/AAAA);
  • IBAN: il codice relativo all’imposta da versare (i codici IBAN maggiormente utilizzati sono riportati nella seguente tabella)

indicating:

  • BIC code:  BITAITRRENT
  • reason for the transfer: tax code or VAT number of the taxpayer, duty code and reference period (in MM / YYYY)
  • IBAN: the code related to the tax to be paid (IBAN codes most commonly used are shown in the following table)
TAX IBAN  CODE
IRPEF – subordinate employment withholding tax IT 51Y 01000 03245 348 0 06 1023 03
IRPEF – self employment withholding tax  IT 28Z 01000 03245 348 0 06 1023 04
IRPEF – settlement   IT 68X 01000 03245 348 0 06 1023 13
IRPEF  - 1st and 2nd down payment IT 45Y 01000 03245 348 0 06 1023 14
IRES  -   settlement IT 94Y 01000 03245 348 0 06 1024 02
IRES  -  1st and 2nd down payment IT 46E 01000 03245 348 0 06 1024 08
VAT  internal  exchange IT 64W 01000 03245 348 0 08 1203 01

The complete list of the IBAN codes is available on the website of the Dipartimento della Ragioneria Generale dello Stato (www.rgs.mef.gov.it)

 

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