If your Italian VAT return shows VAT payable, the amount must be paid directly to the Italian Tax Authority (Agenzia delle Entrate) by the payment deadline.

The correct payment method depends on how your business is registered in Italy.

Who Is This Article For?

This article applies to:

• 🇪🇺 EU-established businesses registered for Italian VAT without a Fiscal Representative.
• 🌍 Non-EU businesses that have appointed an Italian Fiscal Representative.

How Do I Pay Italian VAT?

🇪🇺 EU Businesses (No Fiscal Representative)

EU businesses registered directly for VAT in Italy have two payment options.

Option 1 – F24 Online Payment

If you have an Italian bank account, VAT can be paid electronically using the F24 payment form through the Italian Revenue Agency.

To use this method, you generally need:

• Access to the Agenzia delle Entrate online services
• An Italian bank account
• The appropriate VAT payment code (Codice Tributo)

Option 2 – International Bank Transfer

If you do not have an Italian bank account, you can usually make a SEPA bank transfer from another EU country using the official Italian Treasury bank account.

Beneficiary
Agenzia delle Entrate

Bank
Banca d'Italia – Tesoreria Centrale dello Stato

IBAN
IT64 W010 0003 2453 4800 8120 301

BIC / SWIFT
BITAITRRENT

🌍 Non-EU Businesses

If your business is established outside the EU and has appointed an Italian Fiscal Representative, do not pay the Italian Tax Authority directly unless instructed to do so.

Instead:

• Transfer the VAT amount to your Fiscal Representative (where applicable).
• Your Fiscal Representative will arrange payment to the Italian Tax Authority on your behalf.

If you are unsure how your payments are handled, please contact your hellotax Account Manager before making any payment.

Payment Reference

When paying by bank transfer, you must include the payment reference in the following format:

Italian VAT Number.Tax Code.Tax Year

Example:

00123459991.6003.2025

Using the correct payment reference helps ensure your payment is matched correctly to your VAT account.

⚠️ Incorrect or incomplete references may result in payment allocation delays or additional payment requests.

Monthly VAT Payment Codes (Codice Tributo)

Use the payment code that corresponds to the reporting month.

Quarterly VAT Payment Codes

Some businesses qualify to submit quarterly VAT returns rather than monthly returns.

If quarterly reporting applies to your business, use the following payment codes:

Your hellotax team will advise whether your Italian VAT registration follows a monthly or quarterly reporting cycle.

Example

Your Italian VAT number:

00123459991

Reporting period:

March 2025

Tax code:

6003

Payment reference:

00123459991.6003.2025

Before Making Your Payment

Please check that:

✅ The payment amount matches your submitted VAT return.

✅ You are using the correct Codice Tributo.

✅ The payment reference is entered exactly as required.

✅ The payment is made before the filing deadline to avoid interest or penalties.

Need Help?

If you have any questions about paying Italian VAT, or are unsure which payment method applies to your business, please contact your hellotax Account Manager before making the payment.

We're happy to help ensure your payment reaches the Italian Tax Authority correctly and on time.