{"id":535,"date":"2024-04-02T16:39:26","date_gmt":"2024-04-02T14:39:26","guid":{"rendered":"https:\/\/intelligent-shannon.217-28-65-195.plesk.page\/2024\/04\/02\/imposta-bollo-fatture-cartacee-elettroniche\/"},"modified":"2024-04-02T16:39:26","modified_gmt":"2024-04-02T14:39:26","slug":"stamp-duty-electronic-paper-invoices","status":"publish","type":"post","link":"https:\/\/studiodagostini.com\/en\/circulars\/2024\/04\/02\/stamp-duty-electronic-paper-invoices\/","title":{"rendered":"Stamp duty on paper and electronic invoices"},"content":{"rendered":"<p style=\"text-align: justify;\">Those issuing invoices electronically or on paper are reminded that they are subject to stamp duty of <strong><span style=\"text-decoration: underline;\">euro 2.00<\/span><\/strong>in all cases where the consideration is not subject to VAT (excluded, non-subject, exempt and non-taxable transactions), if the amount <strong><span style=\"text-decoration: underline;\">exceeds EUR 77.47<\/span><\/strong>. They are <strong><span style=\"text-decoration: underline;\">excluding<\/span><\/strong> from stamp duty the <strong><span style=\"text-decoration: underline;\">invoices for exports of goods, both EC and non-EC<\/span><\/strong>.<\/p>\n<p><!--more--><\/p>\n<p>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 <strong>via F24<\/strong>using the following tax codes:<\/p>\n<ul>\n<li data-mce-word-list=\"1\"><strong>2521<\/strong> - Stamp duty on electronic invoices - first quarter;<\/li>\n<li data-mce-word-list=\"1\"><strong>2522<\/strong> - Stamp duty on electronic invoices - second quarter;<\/li>\n<li data-mce-word-list=\"1\"><strong>2523<\/strong> - Stamp duty on electronic invoices - third quarter;<\/li>\n<li data-mce-word-list=\"1\"><strong>2524<\/strong> - Stamp duty on electronic invoices - fourth quarter.<\/li>\n<\/ul>\n<p>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.<\/p>\n<p>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.<\/p>","protected":false},"excerpt":{"rendered":"<p>Si ricorda a coloro che emettono fatture in modo elettronico o cartaceo, che le stesse sono soggette ad imposta di bollo di euro 2,00, in tutti i casi in cui il corrispettivo non sia assoggettato ad IVA (operazioni escluse, non soggette, esenti e non imponibili), se il relativo importo supera euro 77,47.&nbsp;Sono escluse dall\u2019imposta di [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-535","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/535","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/comments?post=535"}],"version-history":[{"count":0,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/535\/revisions"}],"wp:attachment":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/media?parent=535"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/categories?post=535"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/tags?post=535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}