Telematic F 24 model with online compensation: only one form of presentation remains


With Decree Law n. 124/2019, dated 26 October, the cases in which it became mandatory to use the online services Entratel and Fisconline including the compensation through F 24 and the payment mandates for those using this telematic model. It will therefore no longer be possible to use home banking, remote banking or other similar services made available by banks, post offices, etc.

for the transmission of the F24 model in compensation of debts and credits.The new provisions apply to credits accrued starting from the tax period in progress at 31 December 2019.

The most significant changes to the Law Decree have also been summarized by the Labor Consultants Foundation.

More specifically, the new paragraph 49-bis provides that: «The subjects (…), who intend to carry out the compensation provided for by article 17 of Legislative Decree 9 July 1997, n. 241, of the annual credit or relative to periods shorter than the year of value added tax or of the credits related to income taxes and to the related additional, to the substitute taxes of the income taxes, to the regional tax on productive activities or credits accrued as a withholding agent and with tax credits to be indicated within the RU of the income tax return, they are required to use only the telematic services made available by the Revenue Agency (…)».

Concluding, therefore, all the subjects intending to carry out the F 24 compensation, are obliged, already from now, to exclusively use the telematic services made available by the Inland Revenue (ie Entratel is Fisconline) for the electronic presentation of the F24 proxy (both when there is a zero balance and with a positive balance). We also specify that the new provision applies both VAT holders and private tax payers.

For other news on the timing and penalties of compensation with the F24 Model, see also this article.

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