Can I pay the F24 in cash?

No longer. Since 2023 traceable payment is mandatory (bank transfer, credit/debit card, home banking). Cash F24 payments at the counter are no longer accepted.

Can I offset a tax credit with the F24?

Yes. The F24 form allows offsetting: if you have an IRPEF credit from the 730, you can use it to pay IMU or other taxes. Simply indicate the credit in the debits/credits section of the form. If the credit exceeds €5,000, the CAF or accountant's compliance endorsement is required.

What happens if I enter the wrong tax code?

You can submit a correction request to Agenzia delle Entrate (correction for formal error). The payment is attributed to the correct tax without penalties, if done on time. Contact your CAF or accountant to manage the correction.

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Paying with the F24 form

The F24 form is the standard document used in Italy to pay most taxes and contributions: IRPEF, IMU, VAT, vehicle tax, INPS contributions, flat-rate rental tax and many others. It can be paid online (via home banking or the Agenzia delle Entrate website) or at bank and post office counters. Payment is immediate and automatically recorded.

Authority

Agenzia delle Entrate

Time

15 min

Updated

Apr 2026

What you need

✓Tax code for the payment (provided by the specific guide or your accountant)
✓Reference period (year and month, if applicable)
✓Amount to pay
✓Home banking or access to agenziaentrate.gov.it with SPID for online payment

Step-by-step procedure

Identify the tax code

Each type of payment has a specific tax code. The most common are: 4001 (IRPEF balance), 3918 (vehicle tax), 3912 (IMU residential), 1001 (monthly VAT), 1842 (flat-rate rental tax). The tax code is shown in PraticheEasy's specific guides, in the 730 instructions or provided by your accountant.

You can find all tax codes on the Agenzia delle Entrate website in the Tax codes section.

Complete the F24 online

Method 1: via your home banking (most banks have a Payments > F24 section). Method 2: on agenziaentrate.gov.it with SPID or CIE, go to Payments > F24 web. Complete: tax code, reference year, amount. For IMU: also add the municipality's cadastral code.

If you need to pay multiple taxes in the same F24 (e.g. IRPEF + regional surcharge), you can add multiple lines in the same form.

Pay and keep the receipt

After entering the data, authorise the payment. The system immediately debits the account and generates a receipt with the transaction number. Keep the digital receipt or print it: it is your proof of payment and you may need it in case of disputes.

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Pagamento F24 online, Agenzia delle Entrate

Agenzia delle Entrate

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Frequently asked questions

Responsible authority

Authority

Agenzia delle Entrate

Phone

800.909.696

Certified email

Website

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The information in this guide is for orientation only and does not constitute legal or tax advice. Always verify on the official portal of the responsible authority.

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