Italy's Revenue Authority issued Resolution No. 28 on 23 July 2026, creating new tax codes for remitting VAT recovery, entertainment tax, and air taxi passenger tax through F24 payment forms.
The Italian tax authority has issued three new tax codes through Resolution No. 28 on 23 July 2026 to streamline payment of taxes, interest, and penalties following recovery actions. The codes enable taxpayers to remit these amounts via the F24 and F24 ELIDE payment forms.
VAT and entertainment tax
Two separate codes now apply to disabled persons’ VAT relief and entertainment taxes.
- Code 7505 handles recovery of VAT when the transferee loses eligibility for the reduced rate on disability-related equipment under Presidential Decree no. 633/1972. The amount owed reflects the difference between the standard and reduced rates.
- Code 6749 covers entertainment tax recovery under Presidential Decree no. 640/1972 and Legislative Decree no. 60/1999.
- A third code, 8958, applies to penalties tied to entertainment tax recovery.
When completing F24 forms, taxpayers must enter these codes only in the Treasury section, aligned with payment amounts. The office code, deed code, and reference year (YYYY format) must match the recovery document. The installment/region/province/month field remains blank.
Air taxi passenger tax
Resolution No. 28 also establishes codes for the state tax on air taxi and helicopter taxi passenger flights under Legislative Decree no. 201/2011. Code 3380 applies to tax and interest recovery, while code 8958 covers associated penalties.
Payment requires F24 ELIDE forms with carrier identification. In the identification elements field, taxpayers must record the passenger count per route, followed by “A” (routes up to 1,500 km) or “B” (routes exceeding 1,500 km), plus the service date in DDMM format.
