To pay the taxes, contributions and prizes, all taxpayers,  holders and no holders of VAT registration, must use the module "F24" with the exception of the Central government administration and public subjects to the constraints of the "Treasury Unique System".
The module is called "unified" because allows the taxpayer to make at once the payment of due sums, compensating the payment with any tax claims (for compensation see Chapter 4). The F24 model is available within banks, collection agencies and post offices but may be taken also from the Revenue Agency website http://www.agenziaentrate.gov.it.

 

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