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.