F24 payment forms

What it is for

It collects the company’s F24 forms (the Italian form used to pay taxes and contributions) with due date, tax lines and balance. F24 forms to pay appear in the payment schedule among the payables, together with supplier invoices; when you mark them as paid the balance goes into the cash book. The actual payment is made at your bank or with online banking: Nanus does not send it.

F24 forms suggested by Nanus

Under To prepare Nanus suggests the F24 forms of the current year you have not created yet:

• VAT: from settlements with a balance to pay, with the tax code of the month or quarter (6001–6012 for months, 6031–6033 for quarters, 6099 for the last quarter).
• Stamp duty: from the quarterly payment of virtual stamp duty on electronic invoices (codes 2521–2524).
• Withholding tax: from the withholding tax on professionals’ invoices you have paid, grouped by month of payment, due on the 16th of the following month (code 1040, 1038 for commissions).

1. Open Payments due, choose Payable and tap F24.
2. Check the amounts under To prepare and tap Confirm, or Edit to correct them before saving.

Create an F24 by hand

1. In F24 tap New F24.
2. Under Form details fill in Due date and Description.
3. Under Taxes choose the Section (Treasury, INPS, Regions, IMU and local taxes, Other bodies) and enter Tax code (for INPS Contribution code), Reference year, Debit or Credit; Add tax adds another line.
4. Tap Save.

Record the payment

1. Open the F24 and, under Payment, fill in Payment date and Paid from (bank or cash).
2. Tap Mark as paid: the balance goes into the cash book under F24 payments and into double-entry bookkeeping.

Cancel the payment puts the F24 back to pay and removes the entry from the cash book. INPS contributions paid with F24 are the ones the flat-rate scheme estimate deducts from income.

What Nanus checks

• Each line needs a debit or credit amount, never negative.
• The tax code of the Treasury, Regions and IMU sections is 4 characters, capital letters or digits.
• The reference year has four digits.
• Credits cannot exceed debits: the balance cannot be negative.
• A suggestion already confirmed is not created twice.

Suggested F24 forms are a help: check codes and amounts with your accountant, especially for offsets, interest and late-payment corrections, which Nanus does not calculate.

See also

• Customer and supplier payment schedule
• Monthly or quarterly VAT settlement
• Quarterly payment of stamp duty on e-invoices
• Cash and bank cash book