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Paying an Italian late-payment regularisation (ravvedimento operoso) with the F24

To regularise a missed or late payment through ravvedimento you voluntarily pay, with the F24 form, the tax due, interest at the legal rate from the due date to the payment date and the reduced penalty, showing interest and penalty on their own lines under the dedicated tax codes. For taxes linked to the registration of lease contracts, the F24 Elide is used instead. The amounts are worked out with the ravvedimento-operoso calculator; ravvedimento is possible until an assessment or settlement notice has been served.

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

Deadlines

Until a settlement or assessment notice is served
For taxes administered by the Agenzia delle Entrate, ravvedimento is possible up to that point
Payment date
Sets the days of interest and the penalty reduction: the sooner you pay, the lower the penalty

Documents to prepare

  • The amount of unpaid tax, the original due date and the reference year
  • The reduced penalty and interest calculated at the payment date
  • The tax codes for the tax, penalty and interest from the Agenzia's table
  • Access to the Agenzia's online services or to online banking, or an authorised intermediary
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 taxpayers who missed or delayed a payment of income taxes and related substitute taxes, VAT, IRAP, entertainment tax or registration tax on deeds other than leases: F24
  • Anyone regularising taxes, penalties and interest linked to the registration of property lease and rental contracts: F24 Elide
  • Withholding agents regularising unpaid withholdings: the interest is added to the tax instead of having its own code
  • Anyone who failed to file a zero-balance F24
  • Not anyone already served with a settlement or assessment notice, including notices from the automated and formal checks of the return

Worked example

Chiara Ferri srl, Turin, pays a 10,000-euro tax two days late

Chiara's company realises it did not pay a 10,000-euro tax on the due date and pays it two days later, in 2026, for a breach committed after 1 September 2024. The ravvedimento-operoso calculator gives a full penalty of 166 euros, reduced to 1/10, that is 16.60 euros, and legal-rate interest of 0.88 euros, 10,017.48 euros in all. On the F24, in the Erario section, she enters the tax under its tax code and reference year, then the penalty and the interest on separate lines under their own tax codes, and sends the form online, because the company is VAT-registered.

How to fill it in, step by step

  1. Check that you have not been served with a settlement or assessment notice, nor a notice from the automated or formal check on the same tax.
  2. Work out the reduced penalty and interest with the ravvedimento-operoso calculator, based on the amount and the days of delay.
  3. Choose the form: F24 for income taxes, substitute taxes, VAT, IRAP, entertainment tax and registration tax other than leases; F24 Elide for taxes on the registration of lease contracts.
  4. Fill in the right section (Erario, Regioni or Imu e altri tributi locali): the tax under its tax code with the four-digit reference year, then penalty and interest on their own lines under the dedicated tax codes, taken from the Agenzia's code table.
  5. If you are a withholding agent regularising withholdings, add the interest to the withholding instead of using an interest code.
  6. Enter amounts with two decimals, rounding the cent up if the third digit is 5 or more and down otherwise.
  7. Send the F24 online if you are VAT-registered; other taxpayers may also pay at a bank, post office or collection agent counter.

Good to know

  • Penalty percentages, reduction fractions and the legal interest rate are not repeated here: they are carried by the ravvedimento-operoso and interessi-legali calculators, with their sources.
  • Partial ravvedimento is allowed: if the tax is paid in several goes, the penalties of each payment can be settled with the reduction for its date, or paid all at once with the reduction for the date they are regularised.
  • If the breach also affects the return, ravvedimento includes removing the breach, for instance by filing a supplementary return.
  • For a zero-balance F24 that was not filed, you file the missing form and pay the reduced penalty under tax code 8911: 5.56 euros within five days, 11.11 within ninety, 12.50 within a year, 14.29 within two years, 16.67 after that, 20 after an inspection report.
  • Ravvedimento does not prevent the Agenzia's inspections, audits or other checks.
  • Errors in the tax code, period or tax identification number on an F24 already paid are corrected with the Civis F24 service.

Common mistakes

  • Adding penalty and interest to the tax on a single line instead of entering them under their own tax codes, except for withholding agents' withholdings.
  • Using the ordinary F24 to regularise the registration tax on a lease contract, which requires the F24 Elide.
  • Attempting ravvedimento after receiving an automated-check notice on the same payment: ravvedimento is barred.
  • Calculating interest up to the due date instead of up to the day of actual payment.
  • Paying on paper at the bank while VAT-registered: the F24 must be filed electronically only.

Frequently asked questions

Which form is used to pay a ravvedimento?

The F24 for income taxes, substitute taxes, VAT, IRAP, entertainment tax and registration tax on deeds other than leases, with the related penalties and interest; the F24 Elide for taxes linked to the registration of lease contracts.

Do the penalty and interest go together with the tax?

No: interest and penalties have their own tax codes and go on their own lines. The exception is interest on withholdings, which withholding agents add to the tax.

Until when can I use ravvedimento?

For taxes administered by the Agenzia delle Entrate, until a settlement or assessment notice is served on you, including notices from the automated and formal checks of the return.

Can I pay a ravvedimento in several goes?

Yes, partial ravvedimento is allowed: the penalty reduction depends on the date on which each part, or the penalty as a whole, is regularised.

How do I calculate the penalty and interest?

With the ravvedimento-operoso calculator, which applies the reduced penalty according to the days of delay and legal-rate interest from the due date to the payment date.

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.