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F24 tax code

F24 tax code 3812

IRAP acconto prima rata

Sezione F24
Regioni
Modalità di versamento
Solo a debito

What it is

Italian F24 tax code 3812 stands for: IRAP acconto prima rata

How to use it on the F24 form

On the F24 form, code 3812 goes in the "Regioni" section.

Code 3812 is "debit only": the amount goes in the "importi a debito versati" (debit) column and cannot be offset against a credit.