If you're freelancing in Italy, sooner or later you’ll run into something called the F24 form. And for many people, this is the moment where things start to feel more complicated than expected.
In reality, the F24 isn’t as intimidating as it sounds. It’s simply the system used to pay your taxes and social security contributions. But understanding how and when to use it — and how it connects to the rest of your freelance setup — makes a big difference.
This guide walks you through how the F24 works in practice, not just in theory.
What the F24 Actually Is (and Isn’t)
The F24 is not a tax calculation tool, and it’s not something you use to report income. It’s purely a payment form.
In Italy, instead of paying different taxes to different authorities separately, everything is consolidated into this one system. Through the F24, you can pay income tax, INPS contributions, and other obligations in a single step.
Think of it as the final stage of your tax process — the moment where everything gets settled.
How It Fits Into Your Freelance Workflow
To make sense of the F24, it helps to zoom out. As a freelancer in Italy, your financial workflow typically looks something like this:
You invoice your clients (usually through electronic invoicing), you receive income, and then your taxable income is calculated based on your tax regime. From there, your tax liability and social security contributions are determined.
The F24 comes at the very end of that chain. It’s the tool you use to actually pay what you owe.
👉 If you're still getting familiar with invoicing, it’s worth reading: how to invoice foreign clients in Italy.
When You Need to Use the F24
Unlike some countries where taxes are paid monthly, freelancers in Italy typically make payments twice a year.
The main deadline falls on June 30, when you pay the balance for the previous year as well as the first advance payment for the current year. Then, on November 30, you make a second advance payment.
This is where many freelancers get caught off guard. Those advance payments are based on your previous year’s income, which means your tax bill can feel higher than expected if you’re not prepared.
What You’re Actually Paying
By the time you’re submitting an F24, your taxes have already been calculated — either by your accountant or your chosen platform.
What the F24 contains is a breakdown of those payments, typically including your income tax and your INPS contributions. Each of these is identified using specific tax codes, which ensure the payment is correctly allocated.
You don’t need to memorise these codes, but it’s useful to understand that they’re what connects your payment to the right obligation.
Filling Out the F24 in Practice
In theory, the F24 can be filled out manually. In practice, most freelancers never do this. Usually, the form is prepared for you — either by your accountant or through a digital platform like Xolo. What matters is not building it from scratch, but understanding what you’re approving.
Before submitting, it’s worth checking a few key things: your personal details, the total amount being paid, and the payment date. Once everything is confirmed, the payment is made through your online banking system.
How F24 Connects to E-Invoicing
Although the F24 and electronic invoicing (fatturazione elettronica) are separate tools, they’re part of the same overall system.
E-invoicing is what tracks your income. It ensures your invoices are recorded correctly through the SDI system. The F24 is what follows — the mechanism used to pay the taxes on that income.
So while they don’t interact directly, they are part of the same lifecycle: you invoice, you earn, your taxes are calculated, and then you pay via F24.
Why Freelancers Often Struggle With It
The F24 itself isn’t complicated. What makes it difficult is everything around it. Freelancers often underestimate how much they’ll need to pay — especially when INPS contributions and advance payments are factored in. Others simply miss deadlines because they’re not used to the Italian system.
The result is that the F24 becomes stressful, even though it’s just the final step in a process that could have been planned earlier.
Making It Manageable
The key to handling the F24 confidently is not focusing on the form itself, but on the bigger picture. If you understand how your income is taxed, set aside money consistently, and know when payments are due, the F24 becomes routine rather than stressful.
For many freelancers, the biggest shift is moving from reacting to tax deadlines to planning for them.
Simplify the Process from Day One
If you're new to freelancing in Italy, the combination of invoicing, tax calculations, and F24 payments can feel overwhelming at first.
With Xolo, you don’t have to manage these pieces separately. You get a setup where your invoicing, compliance, and tax obligations are handled in a structured way — so you always know what’s due and when.
👉 Start freelancing in Italy with Xolo
Final Thoughts
The F24 form isn’t something to fear — but it is something to understand. Once you see where it fits into your workflow, it becomes much easier to manage. It’s simply the final step: the point where everything you’ve earned and calculated gets settled.
And like most parts of freelancing in Italy, it becomes straightforward once you know what to expect.
FAQ
What is the F24 form used for in Italy?
It’s used to pay taxes and social security contributions.
Do freelancers need to use the F24?
Yes, in most cases.
Can I submit the F24 online?
Yes, through your bank or a tax platform.
Does the F24 calculate taxes?
No. It only handles the payment.