Generating IRES and IRAP F24 forms with balance and advances in SamBooks

How the direct-tax balance and advance F24 forms are created from the finalised tax return: the dialog's three parameters, the two thresholds that decide whether and how the advance is paid, and where to continue afterwards.

What it's for

Once the IRES/IRAP tax return is finalised (guide Finalising the tax return), SamBooks can turn the computed tax into ready-to-pay F24 forms: the balance for the year just closed plus the advance for the following year, with the right tax codes and due dates. This guide covers only the part specific to direct taxes — the generator's three parameters, how advances are split, and which F24 forms come out. The general F24 mechanics (recording the payment, linking it to the bank, cancelling it) are already covered in Generating an F24 in SamBooks and Paying and cancelling an F24 in SamBooks: from that point on, an IRES or IRAP F24 behaves like any other F24.

Before you start

• You need the tax return finalised for the year you want to pay: while it's still in draft, both generation buttons stay disabled. See the finalisation guide.
• Generating an F24 requires a Gestore or Amministrativo role.
• SamBooks doesn't store whether the company is an "ISA taxpayer": it's a value you redeclare on every generation, in the dialog itself (step 3).

Step by step

1. Open the «Filings and documents» section

From the IRES/IRAP taxes page for the finalised year, scroll to the "Filings and documents" section, "Direct tax F24" group: two buttons, "Generate IRES F24" and "Generate IRAP F24". They're disabled until the return is finalised — the same gating as the whole section, detailed in the companion guide.

2. Choose which one to generate

The two generators are independent and run separately: one produces the IRES F24 forms (Erario section), the other the IRAP ones (Regioni section, with the regional rate used in the worksheet). You can generate them in either order, even at different times.

3. Fill in the three parameters

The "Generate {IRES|IRAP} F24" dialog asks for:

• ISA taxpayer — two buttons, No (default) or Yes. It changes two things together: how the advance splits across the two instalments (step 5) and the date of the first due date (step 6). A note under the field reminds you: "For ISA taxpayers advances are split 50/50 instead of 40/60."
• Advance calculation method — Historical (default) or Forecast. With "Historical" the advance is calculated on the tax of the year just finalised (the same figure shown in the worksheet). With "Forecast" an extra field appears:
• Estimated tax (€) — only if you chose "Forecast": the tax you expect to owe for the current period. If you leave it blank while "Forecast" is selected, SamBooks still falls back to the historical calculation: the field isn't required even in that mode.

4. Generate and read the outcome

"Generate F24" closes the calculation. If one or more F24 forms are created — or if they already existed for that year — the dialog switches view and shows the count ("1 F24 generated", "{n} F24 generated and added to the list") with a "Go to F24" link that opens /f24, where you'll find them among all the others: what tells "just created" from "already there" is the toast, not this screen. If there is genuinely nothing to generate, the dialog stays on the form and only the toast says so. In every case, after the first attempt the "Generate F24" button disappears and only "Close" remains: to run it again, reopen the dialog (see "The three possible outcomes" below).

Which F24 forms come out

Each generation can produce up to two F24 forms, never more:

• Balance + 1st advance — a single F24 combining the balance for the year just finalised (if it's a liability; IRES or IRAP in credit generates no balance line) and, if due, the first instalment of the following year's advance. Due date: June 30 of the following year, or the extended date for ISA taxpayers (usually July 20) if you chose "Yes" in step 3. If that date falls on a Saturday, Sunday or public holiday, SamBooks moves it to the next working day.
• 2nd advance — a separate F24 with the second instalment of the advance (or the whole advance in a single payment, if it wasn't split — see the thresholds below). Due date: November 30 of the following year — this one does not change with ISA status — likewise moved to the next working day if it falls on a weekend or public holiday.

Each line carries the right tax code for the tax involved: for IRES, Erario section, 2003 (balance), 2001 (1st advance), 2002 (2nd advance); for IRAP, Regioni section (with its regional rate), 3800 (balance), 3812 (1st advance), 3813 (2nd advance). You don't choose them: SamBooks applies them based on what it's generating.

How the advance is calculated and split

The following year's advance is calculated on the base chosen in step 3 (the finalised historical tax, or the forecast amount you entered) and crosses two thresholds, in order:

1. Below €20.66: no advance is due — SamBooks generates no advance line at all, only the balance, if due.
2. From €20.66 to €257.51: the advance is paid in a single instalment, entirely on the November 30 due date (the "Balance + 1st advance" F24 on 30/06 will then contain only the balance, if due).
3. From €257.52 up: the advance splits into two instalments — 40% + 60% for a non-ISA company, 50% + 50% for an ISA taxpayer — the first alongside the balance (30/06 or the ISA extension), the second on November 30.

These thresholds and this split are platform behaviour, applied automatically based on the parameters you choose: you don't need to calculate anything by hand, but knowing how it works explains why sometimes only one F24 comes out instead of two, or why the first instalment is smaller than the second for a non-ISA company.

The three possible outcomes

The dialog and its accompanying toast always report one of these three cases, never a generic success message:

• F24 generated — one or two new F24 forms were created: the normal case.
• "F24 had already been generated" — you had already run this generator for the same year and tax: SamBooks doesn't duplicate, it tells you the F24 forms for that period already exist (you'll still find them via "Go to F24").
• Nothing to pay: no F24 generated — both the balance and the advance come out at zero (for example an IRAP with a taxable base of zero and no historical tax to calculate the advance on): no document is created, and it isn't an error.

After generation: where to continue

An IRES or IRAP F24 generated from here is, in every respect, an F24 like any other in the /f24 list: it's created in "Generated" status, with its due date automatically linked in the schedule. Recording the payment, linking it to a bank transaction, downloading its PDF or cancelling it follow exactly the path described in Paying and cancelling an F24 in SamBooks — there's nothing specific to direct taxes from that point on.

The same due dates also appear in the tax calendar: a second place to see when the balance and advances fall due, besides the F24 list and the schedule.

Ask Sam

You can ask Sam to generate the IRES or IRAP F24 forms with the same parameters as the dialog: "generate the 2025 IRES F24, ISA taxpayer, historical method" or "generate the 2025 IRAP F24 with the forecast method, estimated tax 4,200 euros". Sam uses the same service as the two buttons — same thresholds, same instalment split, same outcome (created / already existing / nothing to pay) — and it's reversible from its action history, like any generation done through chat.

If something goes wrong

• Both buttons stay disabled — that year's return isn't finalised yet: see the finalisation guide.
• "The tax return … is not finalized: IRES/IRAP F24 forms are only generated from the official return…" — same reason, if you tried to generate it anyway (for example by asking Sam on a year still in draft).
• I don't understand why it didn't generate any F24 — check the toast: it's almost always "Nothing to pay", not an error — balance and advance are both zero for that tax.
• I generated it twice for the same year — no duplicates are created: the second attempt answers "F24 had already been generated". The flip side: if you got a parameter wrong the first time — typically the ISA flag — regenerating does not recompute the F24 forms already created; they stay exactly as they were. To redo them with the right amounts, first cancel the existing ones from the /f24 list (you can, as long as they are not paid), then run the generation again.
• The advance seems split oddly (not 40/60) — check the "ISA taxpayer" parameter: if it's set to "Yes" the correct split is 50/50, not 40/60.

Frequently asked questions

How do I generate the IRES F24? From the IRES/IRAP taxes page for the finalised year → "Filings and documents" → "Generate IRES F24" → choose the three parameters → "Generate F24".

How do I do the IRAP F24? Same path, "Generate IRAP F24" button: it's an independent generator, with the Regioni section instead of Erario.

What should I put for ISA taxpayer? If the company is subject to the synthetic tax reliability indices, choose "Yes": it changes the advance split (50/50 instead of 40/60) and extends the first due date. SamBooks doesn't remember it from one time to the next: you declare it every time you generate.

Is the historical or forecast method better for advances? That's a choice for your accountant, based on the company's situation: SamBooks calculates the advance on whichever data you pick, but doesn't decide which is more appropriate.

When are the balance and advances of the taxes paid? Balance and 1st advance together on June 30 (or the ISA extension, usually July 20); the 2nd advance always on November 30.

Why didn't it generate any F24? Because both balance and advance come out at zero for that tax: it isn't an error, the toast says so explicitly.

Do advances split 40 and 60 or half and half? 40/60 for a non-ISA company, 50/50 for an ISA taxpayer: it depends on the parameter you choose in the dialog.

I've already generated the F24 forms, will doing it again duplicate them? No: SamBooks reports that they already exist for that year and tax, without creating new ones.

Which tax codes does it use for IRES and IRAP? IRES: 2003 balance, 2001 first advance, 2002 second advance. IRAP: 3800 balance, 3812 first advance, 3813 second advance.

Where do the generated F24 forms end up? In the /f24 list, like any other F24: from there you pay them, link them to the bank, or cancel them.

Can I have Sam generate the F24 forms from chat? Yes, with the same three parameters and the same result as the buttons on the page.

The advance is very small, do I still have to pay it? Below €20.66 no advance is due at all: SamBooks generates no line for it, only the balance, if any, remains.

Related features

• Finalising the tax return and generating XML and deferred tax — the prerequisite for this guide.
• Generating an F24 in SamBooks — the other seven ways to generate an F24, and its tax codes.
• Paying and cancelling an F24 in SamBooks — what to do with the F24 once it's generated.
• Managing the tax calendar in SamBooks — where you'll find the same due dates.