From 1st October 2014, Article 11, paragraph 2 of Decree-Law 66/2014 (Decree "bonus income tax") amends the terms of payment for taxpayers (individuals not registered for VAT), which until now could present physically in bank or mail the F24 model for the simultaneous payment. This article has expanded in part, for some types of payment, the obligation of sending electronic model F24 also to individuals who don't have a VAT number assigned. 

Since 1st January 2007, it was required for taxpayers with assigned VAT number to pay electronic F24, now with the aim to monitor more quickly compensations and payments by F24, bypassing the online bank's channel, from 1st of October 2014, subject to the limitations already required by law, the payments referred to in Article 17 of Legislative Decree 9 July 1997, n. 241, are performed:

  1. exclusively by electronic payment services made ​​available by the Inland Revenue Service (Agenzia delle Entrate) with Entratel or Fiscoline, in the event that, due to the compensation paid, the final balance of F24 is an amount equal to zero;
  2. exclusively by electronic payment services made ​​available by the Inland Revenue Service and authorised private payment services (banks and post offices) in case of compensation are carried out and the final balance of the amount of F24 is positive;
  3. exclusively byelectronic payment services made ​​available by the Inland Revenue Service and authorised private payment services (banks and post offices) in the event that the final balance payment exceed the amount of € 1,000.00.

Payment of F24 without any compensation may still be made in cash or by checks or bank drafts, by individuals not registered for VAT if they have to pay, without any compensation, an F24 to an amount equal to or less than € 1,000 00.

Therefore taxpayers, that must submit a F24 in compensation with zero balance, must contact an authorized private intermediary that use Entratel or access to the Inland Revenue Service Fiscoline to pay it.

Reference:
  • Article 11, paragraph 2 of Law Decree 66/2014 (Decree "Bonus income tax");
  • Article 17, Legislative Decree no. 241 of 9 July 1997.