Please remember that for export invoices Beany, both within the EU and outside the EU, the’Exemption from stamp duty.
Stamp duty Not applicable, furthermore, on invoices for transactions subject to VAT.
Stamp duty IT APPLIES, instead, on the invoices for:
- services that are objectively not taxable internationally (Articles 8, 8-bis, and 9 of Presidential Decree 633/1972), except for those directly and exclusively aimed at carrying out an export of goods;
- Non-taxable operations on declarations of intent issued by habitual exporters;
- operations excluded/outside the scope of VAT (including: Articles 2, 3, 4, 5 and 7 to 7-octies of Presidential Decree 633/1972), operations carried out by flat-rate taxpayers in application of Law 190 of 2014;
- VAT-exempt operations, pursuant to art. 10 of Presidential Decree 633/1972.
The stamp duty, to be applied in the cases described above, is quantified at the rate of €2.00 per invoice, where the total of the invoice relating to the service provided exceeds the amount of 77,47.
Entities that issue only invoices paper they must apply the €2.00 revenue stamp to the copy of the invoice for the customer, while the subjects who issue invoices Electronic they must carry out the count of invoices subject to stamp duty issued in the quarter and must pay the duty using F24, utilising the following tax codes:
- 2521 – Stamp duty on electronic invoices – first quarter – deadline by May 31st of each year;
- 2522 – Stamp duty on electronic invoices – second quarter – deadline: 30 September of each year;
- 2523 – Stamp duty on electronic invoices – third quarter – deadline by November 30 of each year;
- 2524 – Stamp duty on electronic invoices – fourth quarter – deadline by May 31st of each year.
We also point out that, when issuing electronic invoices, if the stamp is correctly indicated in the document, the Revenue Agency automatically makes available to the taxpayer, at the end of each quarter, the calculation of the tax and the automatic processing of the corresponding F24 form.
While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.