What is the Modello F24?
The Modello F24 is Italy's universal tax payment form. It's the mechanism through which individuals and businesses pay the vast majority of Italian taxes to the state. There is no Italian bank transfer to "the tax office" — almost every tax payment runs through the F24 system, with specific codes identifying exactly which tax you're paying, for which period, and for which property or activity.
Every major Italian tax — from IRPEF to IMU — is paid through it.
What Gets Paid via F24
Virtually every Italian tax passes through the F24:
- IRPEF income tax installments and balances
- IMU property tax (both June and December installments)
- TARI waste tax (in many municipalities)
- Cedolare secca flat tax on rental income
- IVAFE and IVIE wealth taxes on foreign assets
- INPS social security contributions for self-employed
- VAT payments
- Ravvedimento operoso late-payment penalties and interest
- Corporate taxes, local taxes, and many others
The Codice Tributo: Getting It Right
Each type of tax has a specific code (codice tributo) that identifies it on the F24. For example:
- Code 3912 = IMU on property other than primary residence
- Code 4001 = IRPEF balance owed
- Code 1668 = Interest on IRPEF installment payments
- Code 1842 = Cedolare secca — balance payment (saldo)
The codice tributo must be entered correctly. The Agenzia delle Entrate processes F24 payments automatically — if you enter the wrong code, the payment goes to the wrong tax account and your actual liability remains unpaid, triggering penalty notices. Getting codes wrong is one of the most common errors in Italian tax compliance.
Your commercialista prepares F24 forms on your behalf, eliminating this risk.
How to Pay an F24
Online banking — most Italian banks allow you to submit F24 forms through their online portals. You enter the codes and amounts, and the bank transmits the payment. This requires an Italian bank account.
Agenzia delle Entrate portal — with SPID access, you can pay F24 forms directly through the ADE online portal. The payment is processed by bank transfer or card from your account.
Bank counter — you can take a completed paper F24 form to any bank branch or post office and pay over the counter. There may be a small processing fee.
Via your commercialista — many commercialisti with authorization from clients process F24 payments on their behalf, pulling from a client bank account.
F24 and Offsetting (Compensazione)
One significant feature of the F24 is the ability to offset tax credits against tax debts in the same form. If you have an IRPEF refund credit from a prior year, you can apply it against this year's IMU due — rather than receiving the refund and then paying IMU separately. This horizontal compensation (across different taxes) must be declared in the F24 and may require pre-authorization for credits above €5,000.
F24 ELIDE and F24 Accise
There are specialized variants of the F24 for specific purposes — F24 ELIDE (for registration taxes, sanctions, and certain localized payments) and F24 Accise (for excise duties). For personal income tax and property taxes, the standard F24 is what you'll use.