Build F24 Delega di Pagamento (Telematico)

Skill: Convert tax/contribution debits into the F24 telematic payment delega

Region: Italy (Italia) Category: Tax — versamenti unificati (unified payment) Does: Takes tax and contribution amounts due and produces the F24 delega di pagamento (modello F24 telematico) with the correct codici tributo / causali contributo, transmitted via Entratel / Fisconline (Agenzia delle Entrate) for unified payment of imposte, contributi, and the offsetting of crediti (compensazione). System: Agenzia delle Entrate — F24 telematico (Entratel/Fisconline; tracciato del versamento unificato)

The F24 is the single payment instrument for most Italian taxes and social-security contributions, allowing compensazione (offsetting debits against credits) across sections. It must be filed telematically (directly or via intermediary/home banking) and is debited from a bank account; when fully offset to zero it must still be sent via Entratel/Fisconline. The codici tributo and the section layout change periodically — confirm the current codes and tracciato before sending.

When this applies

• Paying periodic VAT (LIPE settlement), withholding taxes (ritenute), IRPEF/IRES/IRAP, IMU, INPS/INAIL contributions, and many other levies, optionally offsetting available credits.
• Filed telematically by the relevant deadline (e.g. the 16th of the month for VAT, ritenute and INPS); F24 with compensazione has stricter channels (Entratel/Fisconline mandatory).
• The same delega can carry multiple lines across the Erario, INPS, Regioni, IMU and other sections.

Input data required

File structure

The telematic F24 is a fixed-format record file (or XML per the home-banking/CBI tracciato) organised by section:

F24 delega
├── Intestazione / Contribuente (codice fiscale, anagrafica, domicilio fiscale)
├── Sezione Erario
│     righe: CodiceTributo | Rateazione | AnnoRiferimento | ImportiADebito | ImportiACredito
├── Sezione INPS
│     righe: CodiceSede | CausaleContributo | Matricola/CF | PeriodoDa-Periodo A | ImportiADebito | ImportiACredito
├── Sezione Regioni            (codice regione, codice tributo, anno, importi)
├── Sezione IMU ed altri tributi locali  (codice ente/comune, codice tributo, importi)
├── Sezione Altri enti previdenziali e assicurativi (INAIL, ...)
└── Saldo finale = Σ debiti − Σ crediti  (importo addebitato)

Common codici tributo (Erario): 6031/6032/6033/6034 periodic VAT (Q1–Q4/annual area); 1040 ritenute lavoro autonomo; 1001 ritenute lavoro dipendente; 2003 saldo IRES; 3800 IRAP. INPS uses causali contributo (e.g. DM10 for dipendenti, CXX gestione separata). Always verify against the current tabella.

Calculation rules

• Each section's Totale A debito − Totale A credito gives the section balance; the saldo finale = sum across all sections and must be ≥ 0.
• Compensazione cannot make the overall F24 negative; unused credit is carried to a later F24.
• AnnoRiferimento (and MeseRiferimento where required) must match the debt's period; the codice tributo determines which fields are mandatory.
• Amounts in EUR with 2 decimals; the addebito date must be a valid bank working day on/before the deadline.

Worked example (VAT Q1 settlement, partial compensazione)

Contribuente: CF/P.IVA 01234567890  -  ACME S.R.L.

Sezione Erario
  CodiceTributo  Rateaz.  Anno   ImportiADebito  ImportiACredito
  6031           0101     2026      13200.00
  6099           0000     2025                         3200.00   (credito IVA anno prec.)

Totale Erario A debito ... 13200.00
Totale Erario A credito ..  3200.00
Saldo finale (addebito) .. 10000.00
DataVersamento ........... 2026-05-16

Transmitted via Entratel/Fisconline; €10 000,00 is debited from the indicated account. The 6031 line pays the LIPE Q1 ImportoDaVersare.

Validation checklist

• Current codici tributo / causali contributo and F24 tracciato used
• Contribuente codice fiscale / Partita IVA and anagrafica correct; co-obligor if applicable
• Each line in the right sezione (Erario / INPS / Regioni / IMU / Altri enti)
• AnnoRiferimento / MeseRiferimento / rateazione match the debt's period
• Compensazione credits valid and available; overall saldo finale ≥ 0
• Amounts in EUR (2 decimals); section totals and final balance reconcile
• Filed telematically (Entratel/Fisconline; mandatory when compensazione is used) by the deadline (e.g. the 16th)
• Even a zero (fully offset) F24 is transmitted; addebito date is a valid working day

Last updated: 2026-06-04 — confirm the active tracciato/schema version, codici, and Agenzia delle Entrate / SdI requirements against the current specifications before use.