F24 - I24

The F24 Tax Payment form is used for the payment of the majority of taxes and contributions by private bodies and enterprises.

ABI (Italian Bankers Association) has recently entrusted the CBI Consortium, already responsible for regulating the F24-CBI Tax Payment service, with the management of the whole service.

Therefore, the CBI Consortium manages the P.A. & Tax Payments F24 WG. However, this Working Group guarantees also the presence of representatives of the very same ABI.

This handover has been necessary considering the relevant increase of the use of  "on line" F24 payments, following  the issue of the '' Bersani decree '' on liberalizations (article 37, paragraph 49 of the Decree-Law n. 223/2006, converted in Law n. 248/2006) that introduced the obligation for VAT number holders to use, from October 1^st, 2006, electronic Taxes, contributions and premiums methods, even through intermediaries.

These methods are included in the F24 Tax Payment form and clearly stated in Article 17, paragraph 2, and in Article 28, paragraph 1, of the Legislative Decree n.241/1997.

In the light of what has been shown up to this point, in this section you will find all the documents concerning the F24 service. In order to subscribe to the "F24 Convention" and/or to the "I24 Convention " , signed both by ABI and by the Revenue Agency, banks have to fill the following forms and send them to the CBI Consortium.