F24 tax code 3427

What it is

Italian F24 tax code 3427 stands for: Tassa concessione governativa - telefonia mobile - sanzioni - atto di accertamento

How to use it on the F24 form

On the F24 form, code 3427 goes in the "Erario" section.

Code 3427 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 3427, you fill in the instalment/region/province/month field, the reference year and the amount.

How 3427 differs from similar codes

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

• 3427 (This code): sanzioni
• 3425: atto di accertamento
• 3426: interessi