Understanding Code 3800: Irap Balance, Purpose, and How to Fill out F24

Understanding the Tax Code 3800 and Its Purpose

The Regional Tax on Production Activities (Irap) is governed by legislative decree 446 of 1997, and it taxes the “value of production.” To make the payment of the Irap balance, it is necessary to use tax code 3800 by using the F24 form.

Who Must Declare and Pay the Irap

Entities required to declare Irap and pay the tax include partnerships, cooperative insurance companies, non-commercial entities, and public administrations.

Payment of Irap Using Code 3800 and F24 Form

The terms for Irap payment are as follows: the first instalment (down payment) amounts to 40% and is due by June 30th.
The second instalment (down payment) is due by November 30th or by December 2nd in 2024, as the 30th falls on a Saturday.
The second instalment is 60% of the total amount due, with the balance to be paid by June 30th of the following year.
Code 3800 is used for the Irap balance payment.

Use of Tax Code 3800 and Its Purpose

Tax code 3800 refers to the “Regional Tax on Production Activities – Balance.” It should be used for paying the Irap balance in instalments, indicating the total number of instalments and the current payment on the F24 form.

Other available tax codes for Irap payment include: 3800 for the Irap balance, 3812 for the first instalment, 3813 for the second instalment or a lump sum payment, 3805 for deferred payment interests, and 3883 for offsetting tax credits.

Who Uses Tax Code 3800 and How to Include It

Code 3800 is used by Irap taxpayers who need to pay the balance.
This includes corporate entities, associated professionals, commercial entities, and third-sector organizations.
Code 3800 must be included in the F24 form for the Irap balance payment.

Individuals under the lump-sum tax regime are exempt from Irap and therefore do not use code 3800.
The scope of Irap has been restricted by the 2022 budget law, excluding freelance professionals and sole traders starting from the 2022 tax year.

Agricultural producers with incomes below €7,000 are also exempt from Irap.
Irap is not due for family businesses, as stated by the Revenue Agency in Resolution 176/E of 2008.

How to Fill Out the F24 Form with Code 3800

To correctly use tax code 3800 for Irap balance payment, follow these instructions:

– Insert the regional code

– Enter tax code “3800” for the Regional Tax on Production Activities – Balance

– Indicate instalment information and the reference year

– Specify the amount to be paid and any offset credit amounts

– Calculate the total amounts to be debited and credited

– Determine the balance to be paid