Payment of the virtual stamp duty on electronic invoices

The Ministry of Economy and Finance Decree of 28 December 2018, published in the Italian Official Journal on 7 January 2019, modifies methods of payment of the virtual stamp duty on electronic invoices from 1 January 2019.

The original formulation of art. 6 of the D.M. 17 June 2014 provided that the stamp duty should be paid, for each type of IT document, cumulatively on a final basis within 120 days of the end of the year: according to the new regulation, instead, payments related to electronic invoices will be carried out on a quarterly basis, by the 20th day of the month following each quarter.

The amount due will be calculated directly by the Revenue Agency on the basis of data received through the Interchange System and made available for each taxpayer in his own account on the Revenue Agency’s website.

Payment can be made using F24 model or through a dedicated service in the same area of the Revenue Agency’s website

Please note that the application of stamp duty on invoices (both paper and electronic) is alternative to the application of VAT: the tax is therefore due in all cases where the document contains an amount VAT excluded or exempt for a value exceeding € 77,47.

On the other hand, the Decree does not modify the methods of payment of stamp duty relating to other types of IT documents, for which the procedures set out in the D.M. 17 June 2014 continue to apply (single cumulative payment within 120 days from the end of the financial year, with F24 model and with tax code 2501).