Those issuing invoices electronically or on paper are reminded that they are subject to stamp duty of euro 2.00in all cases where the consideration is not subject to VAT (excluded, non-subject, exempt and non-taxable transactions), if the amount exceeds EUR 77.47. They are excluding from stamp duty the invoices for exports of goods, both EC and non-EC.
Persons issuing paper invoices must affix the EUR 2.00 revenue stamp on the customer's copy of the invoice, while persons issuing electronic invoices must count the invoices without VAT issued in the quarter and pay the stamp duty via F24using the following tax codes:
- 2521 - Stamp duty on electronic invoices - first quarter;
- 2522 - Stamp duty on electronic invoices - second quarter;
- 2523 - Stamp duty on electronic invoices - third quarter;
- 2524 - Stamp duty on electronic invoices - fourth quarter.
It should also be noted that when issuing electronic invoices, if the presence of the tax stamp is correctly indicated in the document, the Inland Revenue Agency makes available to the taxpayer, automatically at the end of each quarter, the tax statement and the automatic processing of the relevant 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.