The Form F23 (Modello F23) is an Italian payment form used for the payment of certain taxes, fees, penalties and other amounts due to the State or other public authorities. It was mainly used for payments for which the general F24 form was not applicable.
The F23 form is mainly used for the payment of:
A well-known former application was, for example, the payment of the registration tax on lease agreements. Today, these payments are generally made through other procedures, in particular using the F24 Elide form or electronic procedures provided by the Italian Tax Authority.
The F23 form is often confused with the more widely used F24 form. Both forms are used for the payment of taxes, fees and other charges, but they have different areas of application.
The F24 form is currently used for most tax and social security payments in Italy. Under certain conditions, it also allows the offsetting of tax credits against amounts due.
The F23 form, on the other hand, does not allow such offsetting. The amount due must be paid in full, without using other tax credits. In addition, the F23 is not integrated into the general electronic payment system of the Italian Tax Authority. Payment is normally made through banks, post offices or other authorised payment providers.
The F23 form consists of several sections in which the information required for the payment must be entered.
This includes, in particular:
For companies and private individuals in Italy, the F23 form is nowadays less frequently relevant than the F24 form, as many payments have gradually been transferred to other payment systems.
Nevertheless, the F23 may still be required in certain situations, particularly for specific administrative or court procedures.