Model F24, what is it?

This is the model used to pay taxes. It is defined as “unified” because it allows you to pay the sums due with a single operation, offsetting the payment with any credits.
There are various types of Model F24 based on the specific taxes to be paid.

If the taxpayer has a tax to pay, for example the Imu on the second home, but at the same time an Irpef credit has accrued from the tax return, in this case it is possible to pay the Imu using the Irpef credit. In other words, the taxpayer can take advantage of a credit situation to his advantage to pay off a debt he has on another front.
There are four types of F24:

  • Ordinary Model F24 , also called  unified , usable by all taxpayers for the payment of all taxes;
  • Simplified Model F24 , which can be used by everyone, as an alternative to the ordinary, to pay and offset regional and local government taxes, including the Imu;
  • Model  F24 Elide , identification elements, usable only in cases where information is required that cannot be reported in the ordinary F24 model;
  • Form  F24 Excise , which can be used for the payment of excise duties and for payments under the responsibility of the Autonomous Administration of State Monopolies.
 

Requirements

 

When to use the Model F24?
The taxpayer uses it to pay: income taxes (Irpef, Ires);

  • withholdings on income from work and income from capital;
  • VAT;
  • IRAP;
  • additional regional and municipal personal income tax;
  • interests;
  • excise;
  • contributions and prizes Inps, Inail, Enpals, Inpgi;
  • chamber rights;
  • Imu, Tares, Tari and Tasi;
  • special cadastral taxes, interest, penalties and accessory charges for the official attribution of the presumed annuity;
  • Tarsu / Tariff, Tosap /: reserved for Municipalities that have entered into a special agreement with the Revenue Agency;
  • the sums due in relation to the presentation of the declaration of succession (inheritance tax, mortgage and cadastral tax, mortgage taxes, stamp duty, Invim and special taxes, as well as the related accessories, interest and penalties);
  • sums due following notification of liquidation notices, contestation deeds and the imposition of sanctions for transactions relating to the mortgage service;
  • the sums due in the event of repentance.

 

 

Model F24: how to get it?

 

The assistance for the compilation of the F24 form is given by PWS regardless of whether the taxpayer has a VAT number or not.

For the payment , on the other hand, it is necessary to distinguish according to whether you fall into one of the following two categories:

  1. Taxpayers who do not have a VAT number

     

    Taxpayers who do not have a VAT number, who are not obliged to pay electronically, even if they can still use this method if they prefer, can present the F24 form in paper form at:

    • any counter of collection agents (Agenzia delle Entrate-Riscossione e Riscossione Sicilia SpA)
    • a bank
    • a post office.


    Payment can be made in cash or with the following systems:

    • at banks with bank checks and cashier’s checks
    • at the collection agents with bank and circular checks and / or promissory notes
    • at bank branches and collection agents equipped with suitable electronic terminals using a Pagobancomat card
    • at post offices with postal checks, bank checks on the square, cashier’s checks, postal orders, or Postamat card.

     

  2.  Taxpayers holding a VAT number
    For this category of taxpayers, therefore all the holders of a VAT number are obliged to submit the F24 form only electronically.
    Payments electronically can be made in our office, using PWS as an intermediary.