What is the F24 form in Italy?

The F24 is Italy’s standard tax payment form used to pay a range of taxes and contributions (for example IMU, TARI, VAT, income tax withholdings, and social security contributions). It lists each tax code, amount due and payer details in one single form.

Which taxes can I pay with the F24?

You can use the F24 for many national and local taxes: IMU (property tax), TARI (waste tax), VAT balances, withholding taxes, social contributions, and other regional or municipal charges—each with its specific tax code on the form.

How do I fill in the F24 correctly?

Enter your personal details (name and codice fiscale), the payment period, the correct tax codes for each item, and the amounts in the appropriate debit/credit fields. Use the Agenzia delle Entrate tax-code lists or your accountant to confirm the right codes before submitting.

Where can I pay the F24 form?

F24 payments are accepted at banks, Poste Italiane branches, and via online banking (if your bank supports F24 payments). You can also pay electronically through the Agenzia delle Entrate 'F24 online' services or through an accountant or CAF.

What information do I need to pay an F24?

You typically need: your codice fiscale, the payer name, the correct tax codes and periods, amounts to pay, and the payment date. For property taxes (IMU) you also need the property reference (identificativi catastali) and details about ownership shares if applicable.

Can I correct mistakes on an F24 after submitting?

Minor errors are sometimes corrected with a new F24 (using specific debit/credit fields) or by contacting your bank or tax professional. For major issues, consult a tax advisor or the Agenzia delle Entrate to determine the correct remedy—do not rely on guesswork.

What Is the F24 Form and How to Pay It in Italy

Paying taxes in Italy often requires using the F24 form. It is the standard way to pay a wide range of taxes and contributions. From IMU (property tax) to car tax, and even income tax balances. For foreign buyers or residents, understanding how this form works is essential to avoid mistakes.

👉 For a broader overview of Italian rules and paperwork, see our article: Italian Bureaucracy and Everyday Life: A Guide for Foreigners.

What Is the F24 Form?

The F24 form is a unified tax payment document introduced to simplify the Italian tax system. Instead of having different forms for each type of tax, the F24 allows you to pay multiple taxes at once with a single operation.

Types of payments that go through F24 include:

IMU (municipal property tax)
TARI (waste tax)
Bollo auto (car tax)
Social security contributions (INPS)
IRPEF (income tax) balances and advances

How to Get the F24 Form

You can obtain an F24 in different ways:

Download it online from the Agenzia delle Entrate website.
Banks and post offices provide paper versions.
For residents with a SPID or CIE, online services allow direct compilation and payment.

How to Fill It Out

The F24 is divided into several sections:

Personal information (name, codice fiscale, residence).
Tax codes (codici tributo) – specific numeric codes that identify the tax you’re paying (e.g., “3912” for IMU).
Amount due and the relevant municipality/province code if applicable.

Mistakes in codici tributo are common. It’s a good idea to confirm them with your accountant (commercialista), the Agenzia delle Entrate, or directly on the municipality website.

How to Pay the F24

In person at a bank, post office, or through an authorized tabaccheria.
Online via your bank’s website if you have home banking.
Directly through Agenzia delle Entrate services (requires SPID/CIE login).

Payments are processed in real time, and you receive a receipt as proof.

Deadlines and Penalties

Late payments generate penalties and interest. If you miss a deadline, you can use the ravvedimento operoso procedure (a form of voluntary correction) to reduce fines by paying promptly.

Conclusion

The F24 form is unavoidable for homeowners, residents, and anyone with financial obligations in Italy. Learn how it works early on to avoid confusion, penalties, and wasted time.