The F24 Elide, acronym for "Identifiers", is a model that taxpayers must use when making payments for which information is required that cannot be entered in the ordinary F24 form. On the contrary, the F24 Elide cannot be used in the event of payments which envisage compensation with credits.
1. WHAT YOU PAY
Among the payments that can be made with the F24 Identification elements is theVAT for registration or subsequent transfer of motor vehicles, motor vehicles and their trailers, including new ones, purchased in the European Union.
The Elide model is also used for a number of expenses relating to the registration of real estate rental contracts:
- registration tax;
- stamp duty;
- fines and interest related to the registration of lease and rental contracts of real estate;
- special taxes and fees.
2. HOW TO COMPLETE
Depending on the type of payment, the taxpayer may be required to enter a series of particular information in the F24 Elide in addition to their own data (tax code, personal data and tax domicile).
A) Next to the "Tax code of the joint debtor, heir, parent, guardian or bankruptcy trustee" who makes the payment on behalf of the taxpayer and who must sign the form, the "identification code" must be indicated.
Here is the scheme shown in the "Table of identification codes" of the Revenue Agency:
- Parent/Guardian: 02
- Bankruptcy trustee: 03
- Heir: 07
- Jointly liable: 50
- Substitute surgery: 51
- Guarantor/Third-party employer: 60
- Entity adhering to the consolidation: 61
- Subject other than the beneficiary of the credit: 62
- Counterparty: 63
- Fiscally represented foreign insurance company: 70
- Person who proposed the initiating act: 71
- Fiscal representative: 72
B) In "TAX SECTION AND OTHER” must be entered
• "Office code”: three digits that identify the office receiving the payment or issuing the deed.
• "Act code”: 11 digits associated with the deed to which the payment refers (NB: if you make a payment for more than one deed, you need to fill in as many forms as there are deeds).
[The spaces "Office code" and "Deed code" must be left empty in the event that the payment concerns VAT for registrations or rental taxes]
• "Type”: the code referring to the type of payment for which the insertion of particular identification elements is required must be indicated in this space.
Here is the scheme shown in the "Table of payment types with identification elements" of the Revenue Agency:
- Agcm: G
- Vehicle: a
- Register ID: F
- Uibm identifier: U
- Inpdap: I
- Motor vehicle: M
- Trailer, Regularization, Other: R
• "Identification elements": as regards property rental contracts, in the case of payments for the first registration, no value must be indicated, while in the case of payments for subsequent years, assignment, termination and extension of the contract, the identification code of the contract must be indicated ( composed of 17 characters and can be found in the copy of the contract registration request form returned by the office or, for contracts registered electronically, in the registration receipt). For the "Payment of VAT for EU car registration", on the other hand, the identifying element to be entered is the vehicle chassis number.
• "Code”: the actual tax code must be written in this column. Below are those relating to the payments due for the rental of real estate (established with resolution no. 14 of 24 January 2014 of the Revenue Agency):
- Registration fee for first registration: 1500;
- Registration tax for subsequent years: 1501;
- Registration tax for transfers of the contract: 1502;
- Registration tax for termination of the contract: 1503;
- Registration tax for contract extensions: 1504;
- Stamp duty: 1505;
- Special taxes and fees: 1506;
- Penalties for repentance for late first registration: 1507;
- Interest from repentance for late first registration: 1508;
- Penalties for repentance for late payment of annuities and subsequent obligations: 1509;
- Interest from repentance for late payment of annuities and subsequent fulfilments: 1510.
For the "VAT payment for EU car registration", however, the tax code can vary from 6201 to 6234 depending on the month or quarter: check the table of the Revenue Agency.
• "Reference year": this is the tax year for which the payment is made and must not be written in abbreviated form, but in four digits (for example, "2014").
• "Debt amounts paid”: the last column is reserved for the sum to be paid, which must always be written with the first two decimal digits, even if they are equal to zero. If the decimals are more than two, the second digit must be rounded up (up if the third digit is equal to or greater than 5, down if it is less).
3. HOW TO PAY
VAT holders are obliged to pay online for the F24 Elide. Those who do not have a VAT number, on the other hand, can choose between the telematic or traditional methods, or can go to a post office or to the counter of any collection agent or affiliated bank and make the payment in one of the following ways:
- cash;
- by debiting a current account at bank and post office branches;
- with PagoBancomat cards, at authorized branches;
- by Postamat card, Postepay, by debiting the postal current account at any post office;
- with bank or postal checks issued by the taxpayer in favor of himself, or with cashier's checks or money orders/postal checks endorsed for collection at the bank or post office (NB: if you use a postal check to pay through the post office, you must the transaction at the post office where you have the account);
- with cashier's checks and promissory notes, at the collection agents.
[Download and print the F24 Elide form from the Revenue Agency website]
Attachments: F24 Elide Fillable Model.pdf
