The Italian F24 form is used to pay various taxes, social-security contributions and insurance premiums. This guide helps you identify the form indicated, check the details, use the correct channel and verify the outcome.
An F24 is a payment instrument: it does not determine the amount, credit or deadline. Always start from the relevant official document or instructions; Percorso Cittadino does not calculate tax debts or credits and does not replace professional tax assistance.
F24 at a glance
- Uses
- It can be used for various taxes, contributions and premiums
- Form
- The correct form depends on the payment
- Key details
- The codice tributo and period must be verified
- Saldo zero
- The form must still be submitted
- F24 Web
- Account debit, not a card payment
- Outcome
- Initial submission does not replace the final check
Section 1
F24 at a glance
Separate the document that establishes the payment from the form used to make it.
The F24 is a unified form: it combines payments that may concern different authorities and institutions. The specific reason for payment always depends on the document or rule requiring it.
Completion, submission, account debit, receipt and final outcome are separate stages. Completing a field or submitting the form does not mean that the debit has been carried out.
Section 2
What it is used for
The form makes a payment that has already been determined by another source.
An F24 can be used for taxes, social-security contributions and insurance premiums. The same form may therefore contain different sections, but it does not determine why or when you must pay.
Before completing it, identify the official return, notice, document or instruction that created the payment. That source allows you to verify the amount, deadline, section, codice tributo and reference period.
- Completion
- Entering the taxpayer and payment details in the correct form.
- Submission
- Sending the form through a permitted channel.
- Account debit
- Execution of the order against the stated account where the channel uses direct debit.
- Outcome
- A communication confirming acceptance, rejection or the result of the operation.
Section 3
Before you start
Collect the details from the official source before opening the service or completing the form.
Essential checklist
- The document that created the payment.
- The taxpayer’s codice fiscale and personal details.
- The correct form and section.
- The verified codice tributo.
- The reference year or period.
- The amounts to enter.
- Any identifying elements required.
- The requested execution date.
- Sufficient account funds where a debit is used.
Section 4
Which form to use
Choose the version stated in the document and official instructions.
| Form | Typical purpose | Check |
|---|---|---|
| Standard F24 | Payments requiring the full sections of the unified form. | Follow the document, codice tributo and instructions. |
| F24 Semplificato | Certain national, regional and local-authority payments covered by its instructions. | Check that this version is permitted for the payment. |
| F24 Elide | Payments requiring identifying elements that are not available on the standard F24. | It cannot be used when credits are to be offset. |
| F24 Accise | Excise payments and other cases stated in this specialist form. | Use it only when required. |
| F24 EP and other forms | Non-standard cases or forms reserved for specific entities and payments. | Follow the applicable specialist procedure. |
Section 5
Completing the form and checking codes
Every field must be consistent with the payment and the codice tributo.
- Taxpayer and jointly liable person
- Enter the taxpayer’s required details and, only where applicable, those of a co-obligated person.
- Section and codice tributo
- The codice tributo is the official payment code; together with the section, it identifies the payment and guides the other fields.
- Period and identifiers
- Enter the year, period, instalment reference or identifying element in the format required by the instructions.
- Amounts due, credits and balance
- Amounts due and offset credits determine the form’s final balance.
There is no universal example: the meaning of each field depends on the codice tributo and payment. Copy the details from the correct source and check the instructions linked to the code.
Never guess a codice tributo or infer it by analogy. It must come from the document, official instructions, the resolution that introduced it or the official search service.
Section 6
Credits, compensazione and saldo zero
Using a credit changes the submission channel and requires specific checks.
Compensazione means using a credit to reduce amounts due. Saldo zero means that the credits fully offset the amounts due, but the form must still be submitted.
Thresholds, conditions, compliance certification and other requirements can differ by credit. Do not treat them as general rules: check the specific rules or seek qualified assistance.
Section 7
How to submit or pay
The channel depends on offsets, Italian VAT-number status and the conditions of the payment.
| Situation | Channel | Important |
|---|---|---|
| F24 containing an offset, with saldo zero or a positive balance | Italian Revenue Agency online services, directly or through an authorised intermediary. | Ordinary online banking cannot be used for offsets. |
| F24 without offsets, taxpayer with an Italian VAT number | Online submission only: Revenue Agency services, eligible banking or postal services, or an intermediary, depending on the case. | Check that the selected channel supports that form. |
| F24 without offsets, taxpayer without an Italian VAT number | An online method, or a paper form at a bank, post office or Agenzia delle Entrate-Riscossione counter where permitted. | Actual channel availability depends on the case and service. |
Section 8
Checks before submission
An ordered review reduces the risk of rejection, a failed debit or a payment being assigned incorrectly.
Check every item
- The taxpayer’s identity and codice fiscale.
- The form and section used.
- The codice tributo.
- The reference year or period.
- Amounts due and offset credits.
- The final balance.
- The execution date.
- The account to be debited.
- The official origin of every detail.
Section 9
Receipts and outcomes
Follow the form through to final confirmation; do not stop at the submission screen.
Stages to distinguish
Submission
The file or form is sent through the selected service.
Acceptance or rejection
The system reports whether it accepted or rejected the transmission.
Individual form outcome
Each payment form can have its own result, separate from the overall file outcome.
Debit outcome
The account must allow the order to be executed on the scheduled date.
Final receipt or proof of payment
Check this documentation in the reserved area and keep it.
Section 10
Errors, cancellation and correction
Act promptly, but check the form’s status before making another payment.
If the form has already been processed, do not automatically make a second payment. First check the receipt, debit and submitted details.
The CIVIS service Richiesta modifica delega F24 can correct only certain details on a form that has already been paid. It is not a universal solution for every error.
Section 11
Security and assistance
Protect your details and credentials and send the problem to the competent service.
Good practice
- Type the official domain directly.
- Check the form and messages in the reserved area.
- Never send credentials or bank details by email or text message.
- Keep the final receipt and proof of payment.
Section 12
Related guides
Learn about access, security and payment tools without confusing F24 and pagoPA.
F24 and pagoPA are different payment tools. Use the method stated in the document or notice you received: a payment to a public authority does not make the two channels interchangeable.
- pagoPA guideLearn how to read and pay a pagoPA notice.
- Scam-prevention guideRecognise suspicious messages, websites and payment requests.
- Italian Revenue Agency servicesNavigate the reserved area and online tax services.
- Italian tax codeCheck the personal identifier used by Italian services.
- SPIDAccess public services using a digital identity.
- CIEUse the electronic identity card for supported access.
- Official F24 sourcesLearn how the website selects and verifies its sources.
Section 13
Frequently asked questions
Short answers to common questions about the F24 process.
What is the Italian F24 form?
It is a unified form used to pay various taxes, social-security contributions and insurance premiums in Italy. It is a payment instrument: the amount, deadline and required details must come from the relevant official document or instructions.
How do I know which type of F24 form to use?
Follow the document that created the payment and the official instructions. The standard F24, F24 Semplificato, F24 Elide and F24 Accise have different fields and purposes; seek confirmation for non-standard cases.
Where can I find the correct codice tributo?
A codice tributo is the official payment code. It must come from the document, instructions, the resolution that introduced it or the Revenue Agency’s official search service. Do not infer it from a similar payment.
Can I pay an F24 form online?
Yes, where permitted and through an eligible channel. F24 Web allows browser-based completion and submission with a debit from a bank or postal account; it does not use a credit card.
When can I use a bank, post office or intermediary?
It depends on whether credits are offset, whether the taxpayer has an Italian VAT number and the type of form. A form containing offset credits must use Revenue Agency online services, directly or through an authorised intermediary.
What changes if I use a credit?
Compensazione means using a credit to reduce amounts due. The credit must be valid, available and eligible. From 1 July 2024, every F24 containing offset credits must pass through Revenue Agency online services.
Must an F24 with saldo zero still be submitted?
Yes. Saldo zero means that credits fully offset the amounts due, but the form must still be submitted through the Italian Revenue Agency’s online services.
How can I check whether the payment was successful?
Check the reserved area for file acceptance, the result of the individual form and the debit result. Keep the final receipt or proof of payment: initial submission alone does not prove that payment succeeded.
What should I do if I entered an incorrect detail?
If the form is scheduled, immediately check whether the channel still permits cancellation. If it has been processed, CIVIS can correct only certain details; contact the Revenue Agency or a professional for other errors.
What is the difference between F24 and pagoPA?
They are different payment tools. F24 uses its own sections, codici tributo and rules; pagoPA uses a payment notice. Always follow the method stated in the document or notice you received.
Section 14
Official sources
Italian Revenue Agency and PagoPA pages checked on 27 July 2026.
Use the sources to verify the form, channel, code, receipts and applicable rules. If your document points to more specific instructions, follow those instructions.
- F24 form overview (in Italian)Official gateway to F24 forms, instructions, services and guidance.
- What the F24 form is (in Italian)Official description of the unified form and the main payments for which it is used.
- F24 form and instructions (in Italian)Standard form, completion instructions and related official documents.
- Common F24 cases (in Italian)Official guidance for recurring situations involving completion and payment.
- F24 payments for individuals (in Italian)Official channels and conditions for taxpayers without an Italian VAT number.
- F24 payments for Italian VAT number holders (in Italian)Online filing duties and permitted channels for taxpayers holding an Italian VAT number.
- F24 Web service (in Italian)Official browser service for completing and submitting the form with a bank or postal account debit.
- Warnings for online F24 payments (in Italian)Official checks concerning account ownership, available funds and correct online submission.
- F24 errors to avoid (in Italian)Revenue Agency guidance on checks to make before submitting the form.
- Search for codici tributo (in Italian)Official service for finding codici tributo and the related completion instructions.
- F24 Semplificato form (in Italian)Official information on use of the F24 Semplificato form.
- F24 Elementi identificativi — Elide (in Italian)Official information on the Elide form, its identifying elements and the prohibition on offsets.
- F24 Accise form (in Italian)Official information on the F24 Accise form and its specialist scope.
- Circular on offsets from 1 July 2024 (in Italian)Official guidance on the mandatory use of Revenue Agency online services for forms containing offset credits.
- How compensazione works (in Italian)Official page on using credits through compensazione in an F24 form.
- CIVIS request to amend an F24 payment form (in Italian)Official service for requesting permitted corrections to an F24 payment form that has already been processed.
- Revenue Agency receipts and communications (in Italian)Official guide to receipts and communications issued by the online services.
- Tax account consultation guide (in Italian)Official guide to viewing information available in the Italian tax account.
- How to protect yourself from phishing (in Italian)Official recommendations for identifying false messages and protecting credentials and data.
- Payment forms F23 and F24Official English-language page on the F23 and F24 payment forms.
- How to pay taxesOfficial English-language instructions on payment methods, including information for people living abroad.
- How to pay with pagoPA (in Italian)Official guidance on paying a pagoPA notice, a payment tool distinct from the F24 form.