The form is on the table, the deadline is close and the question is always the same: is this the right sheet, or is another one needed? The difference between the ordinary and the simplified F24 shows before you read a single tax code. One of the two stretches across several sections, the other fits on a single side of paper.
Here are the two forms side by side: how they are built, what each one covers, which to use for IMU and social-security contributions, where you sign and where you pay. The references are the ones published by the Agenzia delle Entrate, the Italian revenue agency.
In short:
- The ordinary F24 has six sections: taxes, contributions, local taxes, insurance premiums and excise duties.
- The simplified F24 fits on one side, with a single section for state, regional and local taxes, IMU included.
- INPS contributions and INAIL premiums only go through the ordinary form.
- The codice ente field takes the four-character cadastral code of the municipality.
- Holders of a VAT number file the F24 electronically only.
What the F24 form is and what it is for
What the F24 is comes across better through its job than through a definition: it is the form used in Italy to pay almost everything owed to the tax authorities and to the social-security bodies. It is called unified for a practical reason: one operation settles several taxes and, where credits are available, the amount due is offset instead of leaving the account in full.
Every taxpayer uses it, with or without a VAT number. Income tax, VAT, withholdings, the municipal IMU and TARI, INPS contributions and INAIL premiums all pass across the same sheet. Precisely because it covers so much, the form is not a single one.
Which F24 forms exist
Five versions are in circulation and each has a precise job.
The ordinary F24: how it is built
The ordinary form is the one that carries everything else. Tax code and personal details sit at the top, then the space splits by recipient: one part for the state, one for INPS, one for the regions, one for the municipalities. Every line carries a tax code, a reference year and an amount, either debit or credit.
Its breadth is the advantage. The quarter’s VAT, the owner’s contributions and the IMU instalment live in the same form, and a credit earned on one tax reduces the debt on another. The lines add up, the balance is a single one.
The sections of the ordinary form
The different sections say where the money goes. An amount written in the wrong section reaches the wrong authority even when the tax code is correct.
| Section | Who receives it | Typical items |
|---|---|---|
| Erario | The state | IRPEF, IRES, VAT, withholdings |
| INPS | INPS | Contributions of artisans, traders, the separate scheme |
| Regioni | The regions | IRAP, regional surcharge |
| IMU e altri tributi locali | Municipalities | IMU, TARI, municipal surcharge |
| Altri enti previdenziali e assicurativi | INAIL | INAIL premiums |
| Accise | Customs and monopolies | Energy, alcohol, tobacco |
The simplified F24: how it is built
What a simplified F24 is comes across from the format. One side, split into two identical parts: the first is filled in, the second stays with the taxpayer as a receipt. The codice atto and codice ufficio fields are completed only when the authority asks for them.
Below sits a single section, the one for the reason for payment. Its first column is called “sezione” and takes three codes: ER for the state, RG for the regions, EL for local authorities. This is where the simplified F24 concentrates the work spread across several boxes in the ordinary one. The grey-background fields cover IMU and other municipal taxes: number of properties, deduction, instalment or balance. INPS contributions, INAIL premiums and excise duties stay outside.
The codice ente field and where to find it
The codice ente on the simplified F24 identifies the authority receiving the amount. For municipal taxes it is the cadastral code of the municipality where the properties are located: four characters, one letter and three digits. On the state and regional lines the field stays empty, because the recipient is already identified by the tax code.
The code appears on the notice sent by the municipality, on receipts from previous years and in the table of cadastral codes published by the Agenzia delle Entrate, where the search runs by municipality name.
Differences between the ordinary and the simplified F24
Simplified or ordinary F24: the difference between the two runs along four axes, structure, scope, offsetting and typical use. On the first the distance is visible at a glance: the sections go from six to one. On the second what weighs most is the missing INPS section in the shorter form. Offsetting works the same way in both, but over different perimeters: the simplified form offsets only among the taxes it can carry.
| Feature | Ordinary F24 | Simplified F24 |
|---|---|---|
| Structure | Six sections, across several pages | One section, one side |
| Items covered | Taxes, contributions, premiums, local taxes, excise duties | State, regional and local taxes |
| INPS contributions and INAIL premiums | Dedicated sections | Not covered |
| Offsetting of credits | Across all taxes in the form | Only among the taxes covered |
| Typical use | VAT numbers, recurring deadlines | IMU and municipal taxes, one-off payments |
The practical rule: if social-security contributions or insurance premiums appear in the same deadline, the form is the ordinary one. If only state, regional or municipal taxes are involved, the simplified form is enough.
The difference between the F24 and the simplified F24
In everyday language “F24” with nothing added means the ordinary form, the original one the others derive from. The difference between the F24 and the simplified F24 is therefore the one between the full version and the short version of the same document: the sections and the items covered change, the function does not. The legal effect of the payment is identical.
Which F24 form to choose
The choice comes down to two things: what is being paid and to whom. In practice the question about the difference between the ordinary and the simplified F24 narrows to one: does the deadline include social-security contributions or insurance premiums? If the answer is yes, the form is the ordinary one. If only state, regional or municipal taxes are involved, the simplified form does the same job with fewer fields.
Very often, though, someone else has already made the choice: the municipality attaches the form to the IMU notice, the accountant prepares the payment order from the bookkeeping software, a settlement notice arrives with its own pre-filled F24. In those cases the form in front of you is the correct one.
IMU: ordinary or simplified F24?
IMU with a simplified or an ordinary F24: both work, which is why the question comes back every June and every December. The simplified form was created for exactly this payment: the EL code, the cadastral code of the municipality, the grey fields for number of properties, deduction, instalment or balance. Everything needed fits in a few lines.
The ordinary form stays preferable when IMU travels with other items: paying VAT, contributions and the municipal tax in the same week puts everything into a single document.
INPS contributions: which form is used
For social-security contributions the question of an ordinary or simplified F24 has one answer: the ordinary one. The simplified form has no INPS section, and without it there are no fields for what the institute uses to match the payment to the contribution position: office code, contribution reason, registration number, reference period.
It holds for every scheme: artisans, traders, members of the separate scheme, employers. Social-security bodies other than INPS, such as INAIL, have their own section just below.
How to fill in the ordinary F24
Filling in the form always follows the same order, from top to bottom. Tax codes are numerous and change over time: the table to keep open next to the form is the one published by the Agenzia delle Entrate.
The five steps of filling it in
The top of the form takes the tax code, personal details and tax domicile. For companies, the name and the tax code of the business.
Every amount goes into the section of the authority that receives it: erario, INPS, regioni, local taxes.
The tax code identifies the tax, the reference year identifies the period: the tax year for balances, the current year for advance payments.
Amounts are written with two decimals. Available credits go in the dedicated column and reduce the amount due.
Each section has a total, which feeds into the final balance. At the bottom you sign and give the IBAN for the direct debit.
How to fill in the simplified F24
The route is the same, on a smaller scale. After the personal details comes the single section, where every line opens with the code for the destination: ER, RG or EL. Then follow the tax code, the codice ente, the reference year and the amount. The grey fields apply to IMU, and a dedicated box marks a late payment regularised through ravvedimento operoso, the voluntary-correction procedure.
That leaves the most searched question of all: where do you sign the simplified F24? At the bottom of the page, in the firma field, next to the space where the direct debit is authorised with the IBAN. Once signed, the payment order is complete.
The most frequent mistakes
Three boxes account for nearly every mistake: tax code, reference year and section. A wrong code sends the amount to the wrong tax, a wrong year assigns it to another period, a wrong section to another authority. All three can be put right.
For taxes administered by the Agenzia delle Entrate the correction is requested online through the CIVIS service, quoting the payment details shown on the receipt, or at a local office. Totals paid and credits already offset stay outside the correction.
Where and how the F24 is paid
The channels depend on who is paying. Holders of a VAT number file the F24 electronically only: the F24 web and F24 online services of the Agenzia, the internet banking of affiliated banks and Poste, or an authorised intermediary. Those without a VAT number can also use the paper form over the counter at banks, post offices and collection agents, paying in cash, by card or by direct debit. The online route stays open to everyone and keeps the payment receipt automatically. With a Vivid business account, F24 online payments are filled in and sent from the Web App.
| Who pays | Channels available |
|---|---|
| Holders of a VAT number | The agency’s online services, internet banking, authorised intermediaries |
| Taxpayers without a VAT number | The same channels, or the paper form over the counter |
| Payment orders with offsetting | The agency’s online services only |
Offsetting and the zero-balance F24
Offsetting is the reason the form is called unified. A tax credit, the quarter’s VAT for instance, is written in the credit column and reduces the debt in the same payment order. Only the difference leaves the account.
When credits cover the debts in full it is called a zero-balance F24. Nothing leaves the account, yet the order is still filed: it is the document through which the agency records how the credits were used. Every payment order with offsetting goes through the online channels.
The F24 for freelancers and businesses
For anyone with a VAT number the F24 comes back every month or every quarter, between VAT, withholdings and contributions. Three things matter: knowing the deadlines in advance, having the funds available on the day of the debit, and keeping the payment receipts with the rest of the bookkeeping.
Separating the business account from the personal one helps here. With a dedicated business account the payments to the tax authorities stay visible on the statement, and sub-accounts with their own IBAN set aside the share reserved for taxes. The same holds for the account for freelancers.
Worth remembering: the simplified form was made for state, regional and municipal taxes; the ordinary one also covers contributions, premiums and excise duties. When the form arrives already completed the choice is made, and three checks are enough before paying: tax code, reference year and section.
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Frequently asked questions
How do I tell whether an F24 is ordinary or simplified?
Just look at the sheet. The simplified form fits on one side and has a single table, with the “sezione” column filled in with ER, RG or EL. The ordinary one is longer and shows separate boxes for erario, INPS, regions, local taxes, other social-security bodies and excise duties. The difference between the simplified and the ordinary F24 shows in the number of sections.
When can the simplified F24 be used?
When the payment covers state taxes, regional taxes or taxes of local authorities, IMU included. It is the form designed for municipal deadlines and one-off payments. INPS contributions, INAIL premiums, excise duties and payments tied to the identifying details of a deed stay outside.
What is the ordinary F24 form?
It is the full version of the unified payment form, split into separate sections for each receiving authority. It covers taxes, social-security contributions, insurance premiums, regional and local taxes and excise duties, offsetting the available credits in the same payment order.
Which F24 is used for TARI?
TARI is a municipal tax, so it goes through the local-authority section: IMU e altri tributi locali in the ordinary form, the EL code in the simplified one. In practice the municipality almost always sends the form already completed with the payment notice.
Where do I find the codice ente on the F24 form?
The codice ente is the cadastral code of the municipality, four characters: one letter and three digits. It appears on the notice from the municipality, on earlier receipts and in the table of cadastral codes published by the Agenzia delle Entrate, where the search runs by name.
Can an F24 that has already been paid be corrected?
In most cases yes. For taxes administered by the Agenzia delle Entrate the change to the payment order is requested online through the CIVIS service or at a local office, quoting the payment details. The correction covers the data on the order: totals paid and credits already offset stay as they are.
Note: the contents of this blog are for information purposes and do not constitute legal, financial, tax or investment advice. The forms, instructions and codes published by the Agenzia delle Entrate govern how the F24 is completed and paid. Before acting on this information, consult qualified professionals.
