IBAN for micro-enterprise income tax
Micro-enterprise income tax is paid into a dedicated account at the treasury where the company is registered fiscally — a separate account from the one for corporate income tax. The relevant declaration is D100.
How to find the exact IBAN
- Open the treasury IBAN directory and select your county (or sector) of fiscal registration.
- Identify the micro-enterprise income tax account — the beneficiary's fiscal code appears next to the IBAN.
- In the payment reference include the obligation type and the period.
Frequently asked questions
Which account does a micro-enterprise pay tax into?
Into the dedicated micro-enterprise income tax account of the treasury for the county/sector of fiscal registration.