Please note that, for the payment of the stamp duty due in the case of transactions 'without VAT' (excluded, non-taxable, exempt and non-taxable transactions – except those for exports of goods, both EC and non-EC) on electronic invoices for an amount exceeding EUR 77.47, the terms and modalities of fulfilment provided for in Article 6, paragraph 2, of Ministerial Decree 17.6.2014 are confirmed.
In particular, to date, the deadlines for paying stamp duty are set:
- the last day of the according to month following the end of the quarter for invoices issued in the first / third / fourth quarter of the year (respectively, 31.5 / 30.11 / 28.2);
- the last day of the third month following the end of the quarter for invoices issued in the second quarter of the year (30.9).
Please note that if the amount due for the first and second quarters is equal to or less than euro 5,000.00the payment can be made respectively within the deadline for the payment of the tax for the second and third quarter (30.9 / 30.11).
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.