When an SRL’s bank account is seized, a shareholder may pay the company’s taxes using the F24 form with code “80” (accollo). This does not release the company from its tax debt but ensures timely payment to avoid interest and penalties. The procedure requires electronic transmission and specific documentation. Published 8 October 2026.
Key Takeaways
- Code 80 Usage: Indicates payment on behalf of the company; the tax authority records payment but maintains the company’s debtor status.
- Seized Account Solution: Allows compliance when the company cannot operate its own account.
- Formal Requirements: Must include company tax ID, shareholder details, and reference to the specific tax periods.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
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