Shoot an important novelty for theF24. From today, private taxpayers (VAT holders are already required) must use the telematic model, no longer on paper, through the online services of the Financial Administration ("F24web" or "F24online" through the channels fisconline o Enter).
The obligation, introduced by decree 66/2014 which was in turn converted by law 89/2014, concerns three particular cases clarified by the Revenue Agency in circular letter no. 27/E of 19 September last. Here they are:
1) F24 models with a balance exceeding one thousand euros, regardless of the presence or absence of credits used in compensation
2) F24 forms with zero balance, i.e. those in which the sums shown in the "debit amounts paid" column are equal to those indicated under the item "credit amounts set off". In other words, when payments due and tax credits are equivalent.
3) F24 forms that contain credits used as compensation where the final balance is greater than zero.
As an alternative to direct communication via the web, in the first case the taxpayer can contact a authorized intermediary (accountants, Caf or trade union associations of entrepreneurs), who will carry out the transmission using the "F24 cumulative" or "F24 single debit" services; in the second and third case, however, it will be possible to use the services of internet banking made available by intermediaries affiliated with the Agency (banks, Italian post offices, collection agents and payment service providers).
Will continue to use the paper F24 model only four categories of taxpayers:
1) non-VAT holders who have to pay sums equal to or less than one thousand euros, provided there are no offsetting credits;
2) still among those who do not have a VAT number, those who have payment plans for taxes, contributions and other income in installments as at 2014 October 31, for payments up to 2014 December XNUMX even in the case of sums exceeding one thousand euros, of credits zero offset or balance model;
3) those who use pre-compiled forms sent by the tax authorities (for example the Revenue Agency or the Municipalities) with a final balance exceeding one thousand euros, also in this case provided that no offsetting credits are indicated;
4) taxpayers who are entitled to tax breaks in the form of tax credits that can be used in compensation exclusively from collection agents.
The obligation to use telematic systems, in any case, does not apply to payments made with instruments other than the F24 (for example direct payments to the Treasury and wire transfers).
