Do you want to know how to pay F24 online? Read this article! Find out together with us how to fill in the F24 form and for the payment of which taxes to use it.
There is no need for a long presentation of the F24 form, considering that all taxpayers (VAT holders and non holders) are already very familiar with it. Defined "unified" because it allows the taxpayer to proceed with a single operation to the payment of the amount due, it is used for numerous taxes and contributions, with the compensation of eventual credits. It is possible to fill in the F24 form autonomously, following the instructions and downloading the form from the website of the Agenzia delle Entrate, or to make use of a tax consultant, such as an accountant or to go to a CAAF.
The payment of the F24 form can be made both at the post office counters and at the bank. Another option to avoid queues and crowds (especially in these times) is to pay the F24 online, using one of the available methods: from the site of the Agenzia delle Entrate, to that of Poste Italiane or through the home banking services of your bank. The telematic submission system is, instead, compulsory for all subjects holding a VAT number.
What does the F24 model include
The F24 model is used for payments of various kinds both to central Public Administration bodies and to peripheral bodies. Among others, the F24 is used to pay: income taxes (Irpef, Ires); withholding taxes on income from work and on capital income; VAT; substitute taxes for income tax, Irap and VAT; regional and municipal IRPEF surtax; excise duties; consumption and manufacturing taxes; Inps, Inail, Inpgi contributions and Inail premiums; Imu, Imi, Imis, Tari and Tasi; municipal advertising tax/fee for the installation of advertising media; tourist tax/fee; amounts for the registration of lease contracts; school fees and much more.
Payment of F24 online on the website of the Inland Revenue
The Inland Revenue has prepared for taxpayers the platform F24 Web or the possibility of downloading a software. It is possible to access the platform by registering on the Fisconline telematic service, open to all taxpayers over 16 years of age, or on Entratel. The latter system is reserved for holders of a VAT number and other particular subjects, such as: individuals, companies and bodies that must make the declaration of withholding tax (770 model) for more than 20 subjects; companies; State Administrations; intermediaries (professionals, CAAF and trade associations) qualified for the online presentation of F24; intermediaries and subjects delegated for the online registration of lease contracts; Poste Italiane S.p.A. for its declarations and for those forwarded by taxpayers to the counters.
In order to access the F24 Web platform, the SPID (Sistema Pubblico di Identità Digitale - Public Digital Identity System) is required, as well as Inland Revenue credentials or a smart card. It's up to you to choose the authentication method that you consider most appropriate and thus begin the online compilation of the F24 form among those available: F24 Ordinary, F24 Simplified (for treasury, regional and local authority taxes); F24 Excise; F24 (for payments by public bodies to the treasury); F24 Identifying elements (for purchases of cars to be registered). Once in, you must enter your Pin code and make the payment via a "debit order" for the benefit of the Agency on your bank or postal account. In the event of an error, you can request the cancellation of telematic F24 payments up to the penultimate working day before the date of payment indicated in the F24.
Paying the F24 online via home banking
If you have home banking services available, you can proceed with the F24 online form by using the credentials for accessing your personal area; the completed paper F24 form; the amount of money in the account that covers the payment and a device code that allows you to grant the payment. Some banks provide flash drives, or SMS confirmation on your phone, or via your bank's app on your smartphone. After that, log in on the site of your bank and go to the section reserved for F24 forms.
You will find a form almost identical to the paper one that you have already filled in with the necessary data, through your accountant or CAAF. Then, you will have to authorize the payment by introducing the device code and finish the operation. If your bank allows it, you can also pay the F24 online from the app on your smartphone, by entering your login credentials and following the instructions for the F24. One of the advantages of home banking is that it allows you to upload the PDF of the F24 payment directly to the site, without filling in all the fields.
Pay F24 online from Poste Italiane
Another way to pay the F24 online is from the Poste Italiane website using a credit card or PostePay. It is good to remember, as per Decree Law n. 66/2014, that it is possible to submit F24 forms with offsets and with a final balance equal to zero only through the telematic services made available by the Revenue Agency. To start the process go to the site Poste.it and enter with your credentials. Among the financial services click on Pay F24 Bulletin, to open the screen that presents the various types of F24 bulletins already described.
After choosing the one that suits you, enter the required data in the form, taking them from the printed template prepared by your tax consultant. Always remember to pay close attention, reread the elements entered several times, since even the smallest mistake can invalidate the payment. At the end of the compilation, you will have to choose the payment method and click on Pay Now to complete the operation and save the receipt generated by the site.