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Italian F23 payment form: what it is for and how to pay

The F23 form is used to pay certain residual types of taxes, duties and penalties, such as fees for state-property concessions and penalties imposed by judicial and administrative authorities. It is paid at any counter of Agenzia delle Entrate-Riscossione, at a bank or at a post office, whatever your tax domicile. As a rule the payer fills it in; when an office requests the amount, for instance after a tax assessment, it sends the form already filled in together with the deed.

Up to date for 2026 — verified on September 25, 2026Official procedure, no printed formGuide: about 15 min

Deadlines

The deadline set by the deed or by the rules of the charge
The Agenzia's F23 pages set no deadline of the form's own: the deadline is that of the payment being made

Documents to prepare

  • The office's deed with the pre-filled F23, if the office requested the amount
  • The tax code and the office or body code, from the Agenzia's tables
  • The amount due
  • A means of payment accepted at the chosen counter (cash, Bancomat, cheques, Postamat, Postepay)
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Anyone paying one of the residual types of taxes, duties and penalties for which the F23 is provided, such as fees for state-property concessions
  • Anyone paying a penalty imposed by a judicial or administrative authority, for example fines and traffic tickets
  • Anyone receiving from an office a deed, for example an assessment, with a pre-filled F23 attached

Worked example

Marco Ricci, a craftsman in Verona, pays the amount requested by an office deed

Marco receives from an Agenzia office a deed asking him for 480 euros, with a pre-filled F23 attached. He checks that the printed office code and tax code match those of the deed and completes the missing details from the deed itself. He goes to his local post office, even though the office that issued the deed is in another province, and pays the 480 euros with his Postamat card. He keeps the receipt: if the office could not match the payment to the deed, he would need it to ask for his position to be put right.

How to fill it in, step by step

  1. Check that the payment is one for which the F23 is provided and find the tax code in the Agenzia's code tables.
  2. If the office sent you a pre-filled F23 with the deed, complete only the missing details, taking them from the deed.
  3. If you work out the amount due yourself (self-assessment), fill in the whole form, paying particular attention to the tax code and the office code.
  4. Pay at a counter of Agenzia delle Entrate-Riscossione, a bank or a post office, in cash, by Bancomat card or by the other means each counter accepts.
  5. Keep the payment receipt.

The form, line by line

Codice tributo
Identifies the tax, duty or penalty paid; the codes are in the tables published by the Agenzia (table A for the Agenzia delle Entrate, B1, B2 and C for other bodies). It is one of the two most frequent filling-in errors.
Codice ufficio
Identifies the office or body the payment relates to; the codes are in the table of office and body codes. It is the other most frequent filling-in error.

Good to know

  • Where you pay does not depend on the payer's tax domicile or on the location of the office or body requesting the amount.
  • At a bank you may also pay by bank or cashier's cheque; at the collection agent also by promissory note; at a post office also by debit to a postal account, postal cheques or orders, Postamat and Postepay cards.
  • A filling-in error can prevent the office from matching the payment to the deed and lead to a new request for amounts already paid: in that case you contact the competent office to put your position right.
  • The Agenzia provides a filling-in program and a checking software for the form.

Common mistakes

  • Getting the tax code wrong: the correction is requested by writing to the office whose code was entered on the form.
  • Getting the office code wrong: the notice must be sent both to the office entered by mistake and to the office the payment actually relates to.
  • Rewriting from scratch an F23 pre-filled by the office instead of completing only the missing details from the deed.
  • Believing you must pay in the province of the office that issued the deed: any authorised counter will do.

Frequently asked questions

What is the F23 form used for today?

To pay certain residual types of taxes, duties and penalties, such as fees for state-property concessions and penalties imposed by judicial and administrative authorities, for example fines and traffic tickets.

Where is the F23 paid?

At any counter of Agenzia delle Entrate-Riscossione, a bank or a post office, whatever the payer's tax domicile and wherever the office requesting the payment is located.

Who fills in the form?

As a rule the payer, when working out the amount due themselves. When the amount is requested by the office, for example after an assessment, the form arrives pre-filled with the deed and only the missing details are completed.

I entered the wrong tax code or office code: what should I do?

For the tax code, write to the office whose code is on the form; for the office code, write both to the office entered by mistake and to the correct one.

Go further

Related forms

Official sources

Read in Italian

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.