F24 tax code 2523

What it is

Italian F24 tax code 2523 stands for: Imposta di bollo sulle fatture elettroniche - terzo trimestre - art 6 decreto 17 giugno 2014

How to use it on the F24 form

On the F24 form, code 2523 goes in the "Erario" section.

Code 2523 is "debit only": the amount goes in the "importi a debito versati" (debit) column and cannot be offset against a credit.

In the Erario section, on the same line as code 2523, you fill in the instalment/region/province/month field, the reference year and the amount.

How 2523 differs from similar codes

These codes open with the same official wording. What changes is who or what they apply to:

• 2523 (This code): terzo trimestre
• 2521: primo trimestre- art. 6 decreto 17 giugno 2014
• 2522: secondo trimestre
• 2525: art. 6 decreto 17 giugno 2014
• 2526: art. 6 decreto 17 giugno 2014