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Payment with form F/24 Excise

Article 28, paragraph 7, of law no. 388 of 23.12.2000, also extended to taxes relating to indirect taxation on production and consumption, the method of payment through the unified model F/24, introduced by 'Article 17 of Legislative Decree 9 July 1997, n. 241, limited to the amounts earmarked for tax authorities.

Thanks to the F/24 form it is possible to pay the excise and other indirect taxes also by offsetting the credits deriving from other taxes, in compliance with the provisions contained in circular 39/D of 27 June 2003, the opposite procedure is not otherwise permitted (ie the use of a credit accrued in the excise sector to deduct payables for other taxes).

For the identification of the model, the related instructions and the reference tax codes, please refer to the website of the Revenue and Collection Agency, available at the following links: