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The F24 form must be used by all taxpayers, holders and non-holders of VAT numbers, for the payment of taxes, contributions and bonuses.

The model is defined as "unified" because it allows the taxpayer to pay the amounts due with a single operation, offsetting the payment with any credits.

Taxpayers with a VAT number are obliged to use online payment methods, including through intermediaries (professionals, trade associations, CAFs, etc.).

How to make payments
All VAT holders are obliged to submit the F24 form exclusively electronically.

Payments using telematic methods can be made:

1. directly:

• through the telematic services made available by the Revenue Agency ("F24 web" and "F24 online") using the Entratel or Fisconline channels
• through the internet banking services made available by collection intermediaries affiliated with the Agency (banks, Italian Post Office and collection agents, payment service providers)
  

2. through intermediaries (professionals, trade associations, CAFs, etc.).