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Italian Chamber of Commerce annual fee: who pays, when and how to fill in the F24

Every business entered in the Register of Companies (Registro delle Imprese) on 1 January, or registered during the year, pays its Chamber of Commerce the annual fee (diritto annuale). It is paid with form F24, section "IMU ed altri tributi locali", tax code 3850, or with pagoPA on dirittoannuale.camcom.it. For 2026 the deadline is that of the first income-tax instalment, 30 June 2026, with the option to pay within the following 30 days with a 0.40% surcharge. The amount depends on the section of the Register, turnover and any increases decided by each Chamber: check it on your own Chamber's website.

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

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Deadlines

30 June 2026
Ordinary deadline, the same as the first income-tax instalment, or the different deadline if approval of the accounts is postponed or the financial year differs from the calendar year; within the following 30 days with a 0.40% surcharge
20 July 2026 for ISA taxpayers
Extension under article 6 of Decree-Law 89 of 22 May 2026 for those carrying on activities subject to the ISA indices, including flat-rate and minimum-regime taxpayers; then until 20 August with a 0.80% surcharge
30 November 2026
Balancing payment of the 20% increase for those who paid the 2026 fee by 28 April 2026 without it, in the Chambers that adopted it
Within 30 days of the filing
For businesses registered during the year that choose to pay by F24 rather than by debit together with the filing

Documents to prepare

  • The business's tax code and the province abbreviation of the Chamber of Commerce
  • The amount due, worked out on your Chamber's website (Register section, turnover, local units, increase)
  • Access to an online F24 service (Entratel, Fisconline, bank, post office or intermediary) or to pagoPA
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

  • All businesses entered in the Register of Companies on 1 January of the year, and businesses registered during the year
  • Since 2011 also those entered only in the REA, such as associations and foundations, and individuals registered to keep professional requirements (agents and representatives, brokers, forwarders)
  • Also companies in liquidation and registered companies that have ceased trading
  • Exempt, among others, are innovative start-ups and certified incubators entered in the special section, as long as they keep the requirements and in any case no later than the fifth year of registration

Worked example

Elena Conti, a sole trader in Bologna, pays the 2026 annual fee

Elena Conti runs a sole-trader business entered in the ordinary section of the Bologna Register of Companies. For 2026 the Bologna Chamber of Commerce states a fixed amount of 120.00 euros for these businesses. On 25 June 2026 she fills in an online F24: in the "IMU ed altri tributi locali" section she writes body code "BO", tax code 3850, reference year 2026 and amount 120.00 euros, entering her tax code (codice fiscale) in the header. She pays before 30 June, so without the 0.40% surcharge.

How to fill it in, step by step

  1. Check whether you must pay: entry in the Register of Companies on 1 January or during the year, or entry only in the REA; check the grounds for exemption.
  2. Work out the amount on the website of the Chamber of Commerce of your registered office: a fixed amount for businesses in the special section and for sole traders in the ordinary section, an amount based on turnover for the others, plus an amount for each local unit and any increase adopted by the Chamber.
  3. Fill in the online F24: in the header your tax code (codice fiscale, not the VAT number if different); in the "IMU ed altri tributi locali" section the body code with the province abbreviation of the Chamber, tax code 3850 and the reference year.
  4. Fill in a single line for each province, adding up the amounts intended for that province.
  5. Pay by 30 June 2026 (or by the extended deadline that applies to you) via Entratel, Fisconline, a bank, the post office or an intermediary, or with pagoPA on dirittoannuale.camcom.it or the Impresa Italia app.
  6. If you paid the 2026 fee before 28 April 2026 without the 20% increase, pay the balance by 30 November 2026.

The form, line by line

Codice ente (body code)
The vehicle-plate abbreviation of the province of the Chamber of Commerce receiving the payment, for example "BO" for Bologna.
Codice tributo (tax code)
3850, the code of the annual fee, also used for the balancing payment of the increase.
Anno di riferimento (reference year)
The year the payment relates to, for example 2026.

Good to know

  • The amount cannot be apportioned according to how long the business was registered during the year.
  • If the registered office moves to another province, the fee is owed to the Chamber where the office was registered on 1 January of the year, or on the later date of incorporation.
  • The decree of the Minister for Enterprise and Made in Italy of 17 March 2026, in force from 28 April 2026, authorised a 20% increase for 2026-2028; it applies in the Chambers that adopted it, and for local units in other provinces it must be checked with each Chamber.
  • The annual fee can be offset against tax credits in the F24; the 0.40% surcharge is due even when offsetting brings the total to zero.
  • Sole traders stop paying from the calendar year after ceasing trading, provided the request for deregistration is filed by 30 January of the following year; deregistration with a backdated end of trading does not give a backdated exemption.
  • Paying the increase by 30 November 2026 does not move the original deadline: after that date you regularise through voluntary disclosure (ravvedimento operoso) within one year of the original deadline.

Common mistakes

  • Entering the VAT number instead of the tax code in the F24 header.
  • Filling in several lines for the same province instead of one line with the total.
  • Paying the Chamber by payment slip or bank transfer: the fee is paid by F24, and other payments to the Chamber go through pagoPA.
  • Forgetting the balancing payment of the 20% increase after paying the 2026 fee before 28 April 2026.
  • Filing a sole trader's deregistration after 30 January of the year following cessation: the fee remains due for that year too.

Frequently asked questions

Which tax code is used for the annual fee?

Code 3850, in the "IMU ed altri tributi locali" section of the F24, with the province abbreviation of the Chamber as body code and the reference year.

When is the 2026 annual fee due?

By 30 June 2026, or the different deadline of the first income-tax instalment, with the option to pay within the following 30 days with a 0.40% surcharge. For ISA taxpayers, including flat-rate and minimum-regime taxpayers, the deadline is extended to 20 July 2026.

I paid for 2026 in April: must I pay anything more?

If you paid by 28 April 2026 without the 20% increase adopted by your Chamber, you must pay the balance by 30 November 2026 to avoid penalties and interest.

Does a company in liquidation pay the annual fee?

Yes: companies in liquidation and those that have ceased trading remain liable up to the year in which the final liquidation accounts are approved, provided deregistration is requested by 30 January of the following year.

Go further

Compute the related amounts

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.