{"id":542,"date":"2024-04-20T14:30:00","date_gmt":"2024-04-20T12:30:00","guid":{"rendered":"https:\/\/intelligent-shannon.217-28-65-195.plesk.page\/2024\/04\/20\/fatture-elettroniche-versamento-imposta-bollo-2024\/"},"modified":"2024-04-20T14:30:00","modified_gmt":"2024-04-20T12:30:00","slug":"electronic-invoices-stamp-duty-payment-2024","status":"publish","type":"post","link":"https:\/\/studiodagostini.com\/en\/circulars\/2024\/04\/20\/electronic-invoices-stamp-duty-payment-2024\/","title":{"rendered":"Electronic Invoices and Stamp Duty Payment 2024"},"content":{"rendered":"<p>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<strong> - <\/strong>except those for exports of goods, both EC and non-EC) on electronic invoices for an amount <strong>exceeding EUR 77.47,<\/strong> the terms and modalities of fulfilment provided for in Article 6, paragraph 2, of Ministerial Decree 17.6.2014 are confirmed.<\/p>\n<p><!--more--><\/p>\n<p>In particular, to date, the deadlines for paying stamp duty are set:<\/p>\n<ul>\n<li>the last day of the <strong><span style=\"text-decoration: underline;\">according to<\/span><\/strong> 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);<\/li>\n<li>the last day of the <strong><span style=\"text-decoration: underline;\">third<\/span><\/strong> month following the end of the quarter for invoices issued in the second quarter of the year (30.9).<\/li>\n<\/ul>\n<p>Please note that if the amount due for the first and second quarters is equal to or less than <strong>euro 5,000.00<\/strong>the payment can be made respectively within the deadline for the payment of the tax for the second and third quarter (30.9 \/ 30.11).<\/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 che, per l\u2019assolvimento dell\u2019imposta di bollo dovuta in presenza di operazioni \u201csenza IVA\u201d (operazioni escluse, non soggette, esenti e non imponibili &#8211; tranne quelle per esportazioni di merci, sia in ambito CE che extra-CE) sulle fatture elettroniche di importo superiore ad euro 77,47, sono confermati i termini e le modalit\u00e0 di assolvimento&nbsp;previsti dall\u2019art. [&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-542","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/542","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=542"}],"version-history":[{"count":0,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/542\/revisions"}],"wp:attachment":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/media?parent=542"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/categories?post=542"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/tags?post=542"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}