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Italian F24 Elide payment form (Elementi identificativi)

The F24 Elementi identificativi form (F24 Elide) is used for payments that need information the ordinary F24 cannot hold, for example the registration tax due when a lease or rental contract is registered at an Agenzia delle Entrate office. You state the type of payment (letter "F" for registration tax), the tax code and the reference year. It cannot be used to pay by offsetting tax credits.

Up to date for 2026 — verified on September 25, 2026Official procedure, no printed formGuide: about 20 min

Deadlines

When the contract is registered at an office
The registration tax for the first registration is paid with the F24 Elide; when the contract is registered online, registration tax and stamp duty are instead debited from a bank or postal account

Documents to prepare

  • Payer's tax code and personal details
  • Tax code of the other party to the contract, for a lease
  • Amount due (for a lease's registration tax, from the imposta-registro-locazioni calculator)
  • Office code and deed code, if the deed shows them
  • Access to the Agenzia's online services or online banking, if you are VAT-registered
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 registering a lease or rental contract for real property at an office and paying the registration tax, with the related penalties and interest
  • Anyone paying mortgage taxes and fees, special cadastral charges and other amounts due to the Uffici Provinciali-Territorio
  • Anyone paying VAT on registering vehicles bought in another EU country, VAT on goods removed from a VAT warehouse, or the ecotax on category M1 vehicles
  • Anyone paying patent and trademark fees, the unified fee for administrative proceedings or penalties imposed by the Italian Competition Authority (AGCM)

Worked example

Giulia Moretti, VAT-registered in Bologna, registers the lease of her workshop at an office

In 2026 Giulia signs the lease for the premises where she works and chooses to register it at an Agenzia office. The imposta-registro-locazioni calculator gives her a registration tax of 300 euros for the first registration. In the Contribuente section of the F24 Elide she enters her own tax code and, as the counterparty, the landlord's tax code with identification code 63; in the Erario e altro section she leaves office code, deed code and identifying elements blank, writes F in the type field, 1500 as tax code, 2026 as reference year and 300.00 as the amount paid. Being VAT-registered, she sends the form online only, through the Agenzia's online service or her online banking.

How to fill it in, step by step

  1. Check that the payment is one for which the Agenzia provides the F24 Elementi identificativi and that you do not intend to offset it against a credit: in that case this form is not used.
  2. Work out the amount due; for the registration tax on a lease you can use the imposta-registro-locazioni calculator.
  3. In the Contribuente section enter the payer's tax code, personal details and tax domicile and, for a lease, the tax code of one of the counterparties with identification code 63.
  4. In the Erario e altro section fill in, where required for that type of payment, office code, deed code, type, identifying elements, tax code, reference year and amount.
  5. If you are paying for several deeds, fill in a separate form for each deed.
  6. Submit the form: online only if you are VAT-registered, also at a bank or post office if you are not.

The form, line by line

Codice identificativo
For the registration of a lease, enter the tax code of one of the counterparties together with identification code 63 (counterparty).
Codice ufficio
The code of the office receiving the payment or that issued the deed; not filled in for the first registration of a lease.
Codice atto
The code of the deed the payment refers to; one form per deed. Not filled in for the first registration of a lease.
Tipo
The type of payment from the table of types: F for registration tax, R for charges for land-registry update services.
Elementi identificativi
Not filled in for the first registration of a lease; for mortgage taxes and fees it carries the numeric identifier of the title.
Codice tributo
For the first registration of a lease: 1500 for the registration tax, 1507 for penalties and 1508 for interest under voluntary correction (ravvedimento) for late registration.
Anno di riferimento
In YYYY format: for the first registration of a lease, the year the contract was signed or, if earlier, the year it took effect.

Good to know

  • If the contract is registered online through the Agenzia's services, registration tax and stamp duty are debited from a bank or postal account, not paid with the F24 Elide.
  • When registering at an office you may also ask the office to debit the amount from your account, using the dedicated debit request form.
  • Stamp duty on the contract is paid with electronic stamps bought no later than the signing date, or through the same debit request used for the registration tax.
  • Instructions for payments relating to steps after the first registration are on the Agenzia's "Adempimenti successivi - Come si paga" page.
  • For VAT on registering a vehicle bought in another EU country, the vehicle type (A, M or R), the chassis number, the tax code and the four-digit year must be entered carefully.
  • Registration tax rates are not repeated here: the imposta-registro-locazioni calculator carries them with their sources.

Common mistakes

  • Using the ordinary F24 for a payment that needs identifying elements: the data the office needs has no place on it.
  • Trying to offset a credit on the F24 Elide: the form does not allow offsetting.
  • Combining payments for several deeds on one form instead of one form per deed.
  • Forgetting, for a lease registration, the counterparty's tax code with identification code 63.
  • Going to a bank or post office with the F24 Elide when you are VAT-registered: in that case the form must be sent online.

Frequently asked questions

What is the difference between the ordinary F24 and the F24 Elide?

The F24 Elide is used for payments that need information the ordinary F24 cannot carry (office code, deed code, type, identifying elements), and it does not allow offsetting against credits.

Which tax code do I use for the registration tax on a lease's first registration?

Code 1500; codes 1507 and 1508 are for penalties and interest under voluntary correction for late first registration. The type field takes the letter F.

Can I pay the F24 Elide at a bank?

Yes if you are not VAT-registered, also at a bank or post office. VAT-registered taxpayers submit it online only, themselves or through an authorised intermediary.

If I register the contract online, do I use the F24 Elide?

No: with online registration, registration tax and stamp duty are debited from your bank or postal account.

Go further

Compute the related amounts

Understand this form: the related course

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.