Italy – Agenzia Delle Entrate: F24 Code Updates
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Resolution no. 49/E (17 September 2025) removes F24 tax codes linked to specific family-related credits recognized by the withholding agent (sostituto d’imposta). Where payroll/accounting teams offset such credits in F24, mapping must be adjusted to avoid rejections.
Effective Date
- From publication date (17 September 2025) – codes removed/updated immediately.
Published
- 17 September 2025 (Resolution 49/E).
Impact
- F24 submissions using deprecated codes may fail or misallocate amounts; impacts month-end remittances.
Payroll action
- Update F24 code mappings in Italian payroll/treasury files per Resolution 49/E and re-validate upcoming payments.