What is the F24 form, how to fill it out, and how to pay it?

If you’ve ever dealt with taxes or contributions in Italy, you’ve probably heard about the F24 form. But what exactly is it, and why is it so important—especially if you’re a freelancer with a VAT number?

Let’s break it down clearly in this article: what the F24 is, what it's used for, how to fill it out correctly, and how to pay it—either online or on paper. Let’s answer all the questions you may not have dared to ask out loud!

What is the F24 form?

The F24 form is a document used by all taxpayers—freelancers, employees, individuals with or without a VAT number—to pay taxes, contributions, and other government levies.

The current version (called unificato, or unified) was introduced in 1997 to replace the many different forms previously required for separate payments. The goal was to simplify the process and move toward digital payment systems.

🔒 Important: Freelancers and self-employed professionals with a VAT number must use the online version of the F24 form. Only non-VAT holders can submit the paper version at banks, post offices, or Revenue Agency branches—paying by check or card.

Thanks to the F24 form, you can pay all your taxes and contributions with a single transaction, as long as the form is completed correctly in all sections.

The 5 types of F24 forms (and when to use each one)

Depending on what you're paying, there are five versions of the F24 form:

1. F24 Ordinario (Standard Form) – The most common version, used for most taxes and contributions.
   
   
2. F24 Semplificato (Simplified Form) – Used for regional and local taxes.
   
   
3. F24 Precompilato (Pre-filled Form) – Used for payments like IMU, TASI, VAT, and INPS contributions. Many fields are pre-filled.
   
   
4. F24 Accise – Required for payments related to state monopolies (e.g., fines, Equitalia debts).
   
   
5. F24 Elide – Used for payments that don’t fit other categories, like rental contract fees, cadastral taxes, administrative fines, or mortgage registration taxes.
   
   

🧠 Tip: Being a freelancer doesn’t mean you have to become a bureaucracy expert. Let Xolo help you choose the right form and take care of everything for you.

How to fill out the F24 form

Filling out an F24 correctly can be complex. Many people turn to professionals to avoid costly mistakes. Here's an overview of how to complete the F24 Ordinario form.

It includes several sections:

• Personal information – Full name, tax code, and fiscal domicile
  
  
• Erario (Treasury) – National taxes: VAT, income tax, withholding taxes
  
  
• Regioni (Regions) – Regional taxes
  
  
• INPS – Social security contributions
  
  
• IMU and local taxes – Municipal taxes
  
  
• Other social security/insurance bodies – For INAIL and others
  
  

In addition to personal details, freelancers must input specific codes related to their tax profile.

Tax codes for freelancers under the flat-rate regime:

• 1790 – First advance payment of substitute tax
  
  
• 1791 – Second advance or full substitute tax payment
  
  
• 1792 – Year-end balance of substitute tax
  
  

INPS contribution codes:

• PXX – Single payment of INPS "Gestione Separata" contributions
  
  
• PXXR – Installment payment of "Gestione Separata" contributions
  
  
• AF – Minimum contributions for artisans
  
  
• CF – Minimum contributions for merchants
  
  
• AP – Additional contributions above minimum for artisans
  
  
• CP – Additional contributions above minimum for merchants
  
  
• APR – Installment plan for artisans (above minimum)
  
  
• CPR – Installment plan for merchants (above minimum)
  
  

You’ll also need other identifiers such as municipal and regional codes, the exact amounts to pay, and the tax year. These details often come from your income tax return, which is another reason many choose to delegate the task.

💡 Formatting tip: Even when entering whole numbers, always include two decimal places. Round off any extra decimals—round down if the third digit is <5, round up if it's ≥5.

Once all required information is entered, the form must be submitted online via the Revenue Agency portal.

How to pay the F24 form (online and on paper)

As mentioned, if you have a VAT number, you must pay the F24 form online, regardless of your tax regime.

Non-VAT holders can still pay on paper at:

• Banks
  
  
• Post offices
  
  
• Revenue Agency counters
  
  

🚫 Exception: Even individuals without a VAT number must pay online if:

• The form results in a zero balance
  
  
• The payment involves tax credits being used to offset part of the amount
  
  

This is established under Article 3, paragraph 2 of Decree Law No. 124/2019.

Online payment methods

There are three main options:

1. Bank or Post Office Online Services

• Use your bank’s or Poste Italiane’s internet banking portal.
  
  
• Fill out the F24 form online or upload a PDF version.
  
  
• Your bank will issue a payment receipt (quietanza) within 10 days.
  

2. Revenue Agency Platforms

• Use Entratel or Fisconline via:
  
  
  • SPID (Public Digital Identity System)
    
    
  • CIE (Electronic ID)
    
    
  • Revenue Agency credentials
    
    
  • CNS (National Services Card)
    

3. Through an authorized intermediary

• Tax advisors, trade associations, or CAF centers
  
  
• These professionals must have a contract with the Revenue Agency to access the “F24 Addebito Unico” service.
  
  

What happens after you submit it?

When submitted online, your bank account is debited and the funds are transferred to the Revenue Agency.

If the payment fails (e.g., insufficient funds or incorrect account details), the system generates a rejection receipt. If this happens, you must resubmit the F24 form and ensure the funds are available.

⚠️ Failure to do so can lead to a €1,000 fine per rejected form, under Article 15 of Decree Law No. 471/1997, with no allowance for reductions or extensions. Once fined, you must pay within 30 days of receiving the notice (called avviso bonario).

Before submitting any F24 form, check if your bank is authorized to handle F24 payments through the Revenue Agency portal. You can verify this here.

Let Xolo handle your F24 form!

In this guide, we explained what the F24 form is, the different types available, what it’s used for, and how to fill and submit it—both online and on paper.

But as you’ve seen, the F24 is one of the most complex forms in the Italian tax system. That’s why we recommend turning to trusted professionals like Xolo.

Contact us for more info—we’ll make sure your F24 is filled out and submitted correctly, on time, and without stress.