Use this skill whenever asked about Italian estimated income tax advance payments (acconti IRPEF) for self-employed individuals, freelancers, or professionisti. Trigger on phrases like "acconti IRPEF", "acconto imposta", "estimated tax Italy", "Italian advance tax", "primo acconto", "secondo acconto", "historical method", "forecast method", "metodo storico", "metodo previsionale", "F24 payment", or any question about advance income tax obligations under the TUIR. Covers the two-instalment schedule (40% by Jun 30, 60% by Nov 30), historical vs forecast computation methods, the EUR 257.52 threshold, penalties for shortfall, and F24 payment procedures. ALWAYS read this skill before touching any estimated tax work for Italy.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Section 1 quick reference table
| Field | Value | |---|---| | Country | Italy | | Tax | Income tax advance payments (acconti IRPEF / imposta sostitutiva) | | Primary legislation | D.P.R. 917/1986 (TUIR); D.L. 444/1997 Art. 1; D.P.R. 435/2001 Art. 17 | | Supporting legislation | D.Lgs. 241/1997 (F24); D.Lgs. 472/1997 (penalties); D.Lgs. 462/1997 | | Authority | Agenzia delle Entrate | | Portal | Agenzia delle Entrate online | | Currency | EUR only | | Payment schedule | Two instalments: 40% by 30 June + 60% by 30 November (if > EUR 257.52); single instalment by 30 Nov if <= EUR 257.52 | | Computation basis | 100% of prior year IRPEF (rigo RN34) -- historical method | | Minimum threshold | EUR 51.65 triggers obligation; EUR 257.52 determines single vs two instalments | | F24 codes | 4033 (primo acconto IRPEF), 4034 (secondo acconto IRPEF), 1840/1841 (forfettario) | | Contributor | Open Accountants Community | | Validated by | Pending -- requires sign-off by Italian commercialista | | Validation date | Pending |
Instalment schedule summary
| Condition | Schedule | |---|---| | Acconto > EUR 257.52 | 40% by 30 June + 60% by 30 November | | Acconto <= EUR 257.52 but > EUR 51.65 | 100% by 30 November | | Acconto <= EUR 51.65 | No advance payment required |
Conservative defaults
| Ambiguity | Default | |---|---| | Historical vs forecast method | Use historical method (no penalty risk) | | Regime unclear (ordinario vs forfettario) | Confirm before computing -- different codici tributo | | Primo acconto deferral | 0.40% maggiorazione applies for 30-day deferral to 30 July | | Addizionali regionali/comunali | Flag for reviewer -- separate advance obligations may apply |
Required inputs -- Minimum viable
prior year IRPEF liability from Modello Redditi PF (rigo RN34 "Differenza") OR prior year imposta sostitutiva for regime forfettario
Required inputs -- Recommended
tax regime confirmation (ordinario vs forfettario), current year estimated income (if forecast method considered), ritenute d'acconto received
Section 1 quick reference table
| Field | Value |
|---|---|
| Country | Italy |
| Tax | Income tax advance payments (acconti IRPEF / imposta sostitutiva) |
| Primary legislation | D.P.R. 917/1986 (TUIR); D.L. 444/1997 Art. 1; D.P.R. 435/2001 Art. 17 |
| Supporting legislation | D.Lgs. 241/1997 (F24); D.Lgs. 472/1997 (penalties); D.Lgs. 462/1997 |
| Authority | Agenzia delle Entrate |
| Portal | Agenzia delle Entrate online |
| Currency | EUR only |
| Payment schedule | Two instalments: 40% by 30 June + 60% by 30 November (if > EUR 257.52); single instalment by 30 Nov if <= EUR 257.52 |
| Computation basis | 100% of prior year IRPEF (rigo RN34) -- historical method |
| Minimum threshold | EUR 51.65 triggers obligation; EUR 257.52 determines single vs two instalments |
| F24 codes | 4033 (primo acconto IRPEF), 4034 (secondo acconto IRPEF), 1840/1841 (forfettario) |
| Contributor | Open Accountants Community |
| Validated by | Pending -- requires sign-off by Italian commercialista |
| Validation date | Pending |
Instalment schedule summary
| Condition | Schedule |
|---|---|
| Acconto > EUR 257.52 | 40% by 30 June + 60% by 30 November |
| Acconto <= EUR 257.52 but > EUR 51.65 | 100% by 30 November |
| Acconto <= EUR 51.65 | No advance payment required |
Conservative defaults
| Ambiguity | Default |
|---|---|
| Historical vs forecast method | Use historical method (no penalty risk) |
| Regime unclear (ordinario vs forfettario) | Confirm before computing -- different codici tributo |
| Primo acconto deferral | 0.40% maggiorazione applies for 30-day deferral to 30 July |
| Addizionali regionali/comunali | Flag for reviewer -- separate advance obligations may apply |
This is the deterministic pre-classifier for bank statement transactions. When a debit matches a pattern below, classify it as an IRPEF advance payment.
F24 IRPEF advance debits
| Pattern | Treatment | Notes |
|---|---|---|
| F24, MODELLO F24, PAGAMENTO F24 | IRPEF acconto | Match with June/November timing and codice tributo |
| AGENZIA ENTRATE, AG ENTRATE | IRPEF acconto | Revenue agency payment |
| ACCONTO IRPEF, PRIMO ACCONTO, SECONDO ACCONTO | IRPEF acconto | Explicit description |
| CODICE 4033 | Primo acconto IRPEF | Specific codice tributo |
| CODICE 4034 | Secondo acconto IRPEF | Specific codice tributo |
| CODICE 1840 | Primo acconto forfettario | Imposta sostitutiva |
| CODICE 1841 | Secondo acconto forfettario | Imposta sostitutiva |
Timing-based identification
| Debit date range | Likely payment | Confidence |
|---|---|---|
| 25 June -- 5 July | Primo acconto (40%) | High if F24 reference |
| 25 July -- 5 August | Primo acconto with maggiorazione (deferred) | High -- check for 0.40% surcharge |
| 25 November -- 5 December | Secondo acconto (60%) | High |
Related but NOT IRPEF acconti
| Pattern | Treatment | Notes |
|---|---|---|
| IVA, CODICE 6099, LIQUIDAZIONE IVA | EXCLUDE | VAT payment |
| INPS, CONTRIBUTI PREVIDENZIALI | EXCLUDE | Social security contribution |
| CODICE 1001, RITENUTE LAVORO | EXCLUDE | Employee withholding payment |
| IMU, TASI, TARI | EXCLUDE | Property/municipal taxes |
| SALDO IRPEF, CODICE 4001 | Flag for reviewer | Year-end balance, not advance |
| RAVVEDIMENTO | Flag for reviewer | Voluntary regularisation payment |
| ADDIZIONALE REGIONALE, ADDIZIONALE COMUNALE | EXCLUDE | Separate from IRPEF acconti |
Example 1 table
| Instalment | Due date | Percentage | Amount |
|---|---|---|---|
| Primo acconto | 30 June 2025 | 40% | EUR 2,000 |
| Secondo acconto | 30 November 2025 | 60% | EUR 3,000 |
| Total | 100% | EUR 5,000 |
Prior year IRPEF (rigo RN34) = EUR 5,000.
Input: Prior year IRPEF (rigo RN34) = EUR 200.
Output: EUR 200 > EUR 51.65, so acconti are due. EUR 200 <= EUR 257.52, so single instalment: EUR 200 by 30 November.
Input: Prior year IRPEF (rigo RN34) = EUR 40.
Output: EUR 40 <= EUR 51.65. No advance payment required.
Example 4 table
| Instalment | Due date | Codice tributo | Amount |
|---|---|---|---|
| Primo acconto | 30 June 2025 | 1840 | EUR 600 |
| Secondo acconto | 30 November 2025 | 1841 | EUR 900 |
Prior year imposta sostitutiva (5% new activity rate) = EUR 1,500.
Input: Client cannot pay by 30 June. Defers to 30 July.
Computation: 0.40% maggiorazione on EUR 2,000 = EUR 8.00. Total payment by 30 July: EUR 2,008.00.
Input line: 30.06.2025 ; F24 TELEMATICO AGENZIA ENTRATE ; DEBIT ; COD 4033 ANNO 2025 ; -2,000.00 ; EUR
Classification: Primo acconto IRPEF for 2025. Tax payment -- not a deductible business expense.
Sanzione table
| Violation | Base penalty |
|---|---|
| Omitted advance payment | 30% of unpaid amount |
| Insufficient advance payment | 30% of shortfall |
Ravvedimento operoso table
| Timing | Reduced penalty |
|---|---|
| Within 14 days | 0.1% per day (max 1.4%) |
| Within 30 days | 1.5% |
| Within 90 days | 1.67% |
| Within annual return deadline | 3.75% |
| Within 2 years | 4.29% |
| Beyond 2 years | 5% |
Codici tributo table
| Code | Description |
|---|---|
| 4033 | IRPEF -- Primo acconto |
| 4034 | IRPEF -- Secondo acconto |
| 1840 | Imposta sostitutiva forfettario -- Primo acconto |
| 1841 | Imposta sostitutiva forfettario -- Secondo acconto |
No prior year return. No acconti due under historical method. Tax settled entirely with the 2025 return in 2026.
No IRPEF acconti due (prior year was imposta sostitutiva). May still owe imposta sostitutiva acconti if switch happens after primo acconto deadline. Flag for commercialista.
Single instalment by 30 November. Two-instalment split applies only when acconto EXCEEDS EUR 257.52.
Cannot pay by 30 June: defer to 30 July with 0.40% surcharge. Beyond 30 July: ravvedimento operoso.
If forecast method used and actual IRPEF exceeds the forecast, 30% penalty on the shortfall applies (reducible via ravvedimento).
Before delivering output, verify:
Input: Prior year IRPEF (RN34) = EUR 5,000. Expected: Primo acconto = EUR 2,000 (30 Jun). Secondo acconto = EUR 3,000 (30 Nov). Total = EUR 5,000.
Input: Prior year IRPEF = EUR 200. Expected: Single instalment EUR 200 by 30 November.
Input: Prior year IRPEF = EUR 40. Expected: No acconti due.
Input: Prior year imposta sostitutiva = EUR 1,500. Expected: Primo = EUR 600 (code 1840). Secondo = EUR 900 (code 1841).
Input: Primo acconto EUR 2,000 deferred to 30 July. Expected: Maggiorazione = EUR 8.00. Total = EUR 2,008.00.
Input: First year of activity. No prior return. Expected: No acconti due under historical method.
Input: Secondo acconto EUR 3,000 paid 25 days late. Expected: Penalty = 1.5% x EUR 3,000 = EUR 45. Plus interest at legal rate.
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a commercialista or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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Other Italy computations in the OpenAccountants Tax Library.
Required inputs -- Ideal
complete prior year Modello Redditi PF, F24 payment history, Cassetto Fiscale data
Refusal policy if minimum is missing
HARD STOP for historical method. Without rigo RN34, the historical method cannot be computed. If the client wants to use the forecast method, current year projections are needed -- flag for commercialista.
R-IT-ET-1 -- Cross-border income
Trigger: client has foreign-source income affecting DTAA credit timing. Message: "Cross-border income interactions with Italian acconti are outside this skill."
R-IT-ET-2 -- Non-resident advance payments
Trigger: non-resident client. Message: "Non-resident advance tax obligations have different rules."
R-IT-ET-3 -- Addizionali computation
Trigger: client asks for detailed addizionale regionale/comunale advance computation. Message: "Addizionali advances are separate obligations with municipality-specific rates. Consult a commercialista."
F24 IRPEF advance debits
| Pattern | Treatment | Notes | |---|---|---| | F24, MODELLO F24, PAGAMENTO F24 | IRPEF acconto | Match with June/November timing and codice tributo | | AGENZIA ENTRATE, AG ENTRATE | IRPEF acconto | Revenue agency payment | | ACCONTO IRPEF, PRIMO ACCONTO, SECONDO ACCONTO | IRPEF acconto | Explicit description | | CODICE 4033 | Primo acconto IRPEF | Specific codice tributo | | CODICE 4034 | Secondo acconto IRPEF | Specific codice tributo | | CODICE 1840 | Primo acconto forfettario | Imposta sostitutiva | | CODICE 1841 | Secondo acconto forfettario | Imposta sostitutiva |
Timing-based identification
| Debit date range | Likely payment | Confidence | |---|---|---| | 25 June -- 5 July | Primo acconto (40%) | High if F24 reference | | 25 July -- 5 August | Primo acconto with maggiorazione (deferred) | High -- check for 0.40% surcharge | | 25 November -- 5 December | Secondo acconto (60%) | High |
Related but NOT IRPEF acconti
| Pattern | Treatment | Notes | |---|---|---| | IVA, CODICE 6099, LIQUIDAZIONE IVA | EXCLUDE | VAT payment | | INPS, CONTRIBUTI PREVIDENZIALI | EXCLUDE | Social security contribution | | CODICE 1001, RITENUTE LAVORO | EXCLUDE | Employee withholding payment | | IMU, TASI, TARI | EXCLUDE | Property/municipal taxes | | SALDO IRPEF, CODICE 4001 | Flag for reviewer | Year-end balance, not advance | | RAVVEDIMENTO | Flag for reviewer | Voluntary regularisation payment | | ADDIZIONALE REGIONALE, ADDIZIONALE COMUNALE | EXCLUDE | Separate from IRPEF acconti |
Example 1 table
| Instalment | Due date | Percentage | Amount | |---|---|---|---| | Primo acconto | 30 June 2025 | 40% | EUR 2,000 | | Secondo acconto | 30 November 2025 | 60% | EUR 3,000 | | **Total** | | **100%** | **EUR 5,000** |
Example 4 table
| Instalment | Due date | Codice tributo | Amount | |---|---|---|---| | Primo acconto | 30 June 2025 | 1840 | EUR 600 | | Secondo acconto | 30 November 2025 | 1841 | EUR 900 |
Historical method formula
acconto_base = prior_year_IRPEF (rigo RN34) total_acconto = acconto_base x 100% if total_acconto > 257.52: primo_acconto = total_acconto x 40% secondo_acconto = total_acconto x 60% elif total_acconto > 51.65: single_instalment = total_acconto (due 30 November) else: no_acconti_due
Forecast method formula
estimated_current_IRPEF = tax_on_estimated_income - detrazioni - ritenute total_acconto = estimated_current_IRPEF x 100%
Forecast method risk
Risk: if forecast underestimates actual IRPEF, 30% penalty on the shortfall applies. Always flag for commercialista.
Regime forfettario computation
Same 40%/60% split, same deadlines. Use codici tributo 1840/1841. Base = prior year imposta sostitutiva, NOT IRPEF. Same EUR 257.52 / EUR 51.65 thresholds.
Maggiorazione for deferral
Primo acconto can be deferred by 30 days (to 30 July) with a 0.40% surcharge. Beyond 30 July: ravvedimento operoso applies.
Sanzione table
| Violation | Base penalty | |---|---| | Omitted advance payment | 30% of unpaid amount | | Insufficient advance payment | 30% of shortfall |
Ravvedimento operoso table
| Timing | Reduced penalty | |---|---| | Within 14 days | 0.1% per day (max 1.4%) | | Within 30 days | 1.5% | | Within 90 days | 1.67% | | Within annual return deadline | 3.75% | | Within 2 years | 4.29% | | Beyond 2 years | 5% |
Legal interest rate 2025
2.5% per annum for 2025, subject to MEF decree
Ravvedimento formula
amount_due = unpaid_tax + (unpaid_tax x reduced_penalty%) + interest interest = unpaid_tax x (legal_rate / 365) x days_late
Codici tributo table
| Code | Description | |---|---| | 4033 | IRPEF -- Primo acconto | | 4034 | IRPEF -- Secondo acconto | | 1840 | Imposta sostitutiva forfettario -- Primo acconto | | 1841 | Imposta sostitutiva forfettario -- Secondo acconto |
Filing steps
1. Access Agenzia delle Entrate portal or use intermediario abilitato 2. Complete Sezione Erario of F24 with codice tributo, anno di riferimento (2025), importo 3. Submit electronically (F24 telematico) -- mandatory for amounts > EUR 1,000 or with compensazioni 4. Retain the ricevuta telematica
Compensazione rules
Tax credits can be offset against acconti via F24. Horizontal compensation for credits > EUR 5,000 requires visto di conformita.
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