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From the current year the STAMP DUTY on the electronic sales invoices "FEB2B" must be paid in a virtual way (ex D.M. of 28.12.2018).
Payment will be made in single quarterly installments with the following deadlines:
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1st quarter
By April 20
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2nd quarter
By July 20
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3rd quarter
By October 20
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4th quarter
By January 20
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To this end, the Italian Revenue Agency announces the amount of tax due on the basis of data relating to electronic invoices transited for the ES, reporting the information within the reserved area of the VAT subject.
The payment of the tax can be made alternatively:
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through the specific service available in the aforementioned reserved area of the Revenue Agency website with debit to the bank account;
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On electronic invoices, for which the stamp duty fulfillment is mandatory, the following specific annotation must be reported:
“STAMP DUTY ASSUMED ACCORDING TO D.M. OF 28.12.2018"
This wording must be completed in the “Dati bollo” ("Stamp data") field in the “Dati generali” ("General data") section of the electronic invoice.
STAMP DUTY ON PAPER INVOICES
For those who are not obliged to issue an electronic invoice (minimum, lump sum taxpayers) and for those who cannot issue electronic invoices, because they are required to send data to the Health Card System, the stamp duty must be fulfilled on paper, by physical affixing of the stamp, which must be dated no later than the invoice date.
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Via San Bellino n.44 – 35020 Albignasego (PD) - ITALIA
