F24 tax code
F24 tax code 1800
Imposta sostitutiva per i contribuenti minimi - saldo - art. 1 commi da 96 a 117, legge 244/2007- risoluzione n. 127/e del 25/05/2009
- Sezione F24
- Erario
- Modalità di versamento
- A debito o a credito in compensazione
What it is
Italian F24 tax code 1800 stands for: Imposta sostitutiva per i contribuenti minimi - saldo - art. 1 commi da 96 a 117, legge 244/2007- risoluzione n. 127/e del 25/05/2009
How to use it on the F24 form
On the F24 form, code 1800 goes in the "Erario" section.
Code 1800 can be used both to pay an amount owed (debit) and to offset a credit: the amount goes in the "importi a debito versati" column or in the "importi a credito compensati" column.
In the Erario section, on the same line as code 1800, you fill in the instalment/region/province/month field, the reference year and the amount.
How 1800 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to: