What is Electronic Stamp Duty?
Electronic Stamp Duty (aka marca da bollo or imposta di bollo) is a €2 tax applied in place of VAT.
In the case of the flat-rate regime (regime forfettario), it must be applied to every invoice with a total amount exceeding €77.47, since the flat-rate regime does not allow VAT to be charged.
❗Please note that Stamp Duty also applies to credit notes.
From 2024 onwards, all VAT numbers (Partite IVA), including those under the flat-rate regime, must issue electronic invoices with the stamp duty applied in virtual format. This must be paid via F24 or through the website of the Agenzia delle Entrate.
The deadlines for paying virtual stamp duties are as follows:
- February 28: Payment for the 4th quarter of the previous year
- May 31: Payment for the 1st quarter of the current year
- September 30: Payment for the 2nd quarter of the current year
- November 30: Payment for the 3rd quarter of the current year
If by November 30 the total amount of stamp duties to be paid for the current year does not exceed €5.000, it is possible to make the payment for the first three quarters directly on November 30, leaving only the payment for the last quarter to be made by February 28 of the following year.
The Revenue Agency provides the amount of stamp duties to be paid for invoices in the "Fatture e Corrispettivi" ("Invoices and Receipts") section of each taxpayer's reserved area on their website.
Stamp duty can also be paid via the F24 form.
How can I pay it?
- Log in to the Agenzia delle Entrate website in your reserved area, then search for “Fatturazione elettronica”.
- Click "Vai al servizio" ("Go to service"), then, under "Fatture e corrispettivi", click "Accedi" ("Log in")
- In the "Consultazione" ("Consultation") area: Select "Fatture elettroniche e altri dati IVA" ("Electronic Invoices and Other VAT Data").
- In the "Fatture elettroniche" ("Electronic Invoicing") section: Click on "Pagamento Imposta di bollo" ("Stamp Duty Payment").
- The next screen summarizes the issued invoices and the applied stamp duties for the first quarter. This is just an example. Please make sure you select the relevant quarter in the Search filters, then clikc "Cerca" ("Search").
- To proceed with the payment, click on "Calcolo pagamento bollo" ("Stamp Duty Payment Calculation"), choosing between direct debit from your account or using the F24 form.
- For payment by direct debit, you must enter an Italian IBAN in the designated field and select a debit date prior to the deadline for paying the virtual stamp duties.
- To complete the payment, select both checkboxes in the Consent section, click “Inoltra pagamento” ("Forward payment"), and then “Conferma” ("Confirm").
If you choose to proceed with payment via F24, a summary screen will open with the relevant data, which can be edited.
💡 It is important to verify that the F24 amounts are correct before submitting.
Tax codes for paying Stamp duty via F24
- 2521: Stamp duty on electronic invoices for the first quarter
- 2522: Stamp duty on electronic invoices for the second quarter
- 2523: Stamp duty on electronic invoices for the third quarter
- 2524: Stamp duty on electronic invoices for the fourth quarter
- 2525: Stamp duty on electronic invoices penalties (in case of voluntary correction)
- 2526: Stamp duty on electronic invoices interest (in case of voluntary correction)
Virtual stamp duty on electronic invoices
What is Electronic Stamp Duty?
Electronic Stamp Duty (aka marca da bollo or imposta di bollo) is a €2 tax applied in place of VAT.
In the case of the flat-rate regime (regime forfettario), it must be applied to every invoice with a total amount exceeding €77.47, since the flat-rate regime does not allow VAT to be charged.
From 2024 onwards, all VAT numbers (Partite IVA), including those under the flat-rate regime, must issue electronic invoices with the stamp duty applied in virtual format. This must be paid via F24 or through the website of the Agenzia delle Entrate.
The deadlines for paying virtual stamp duties are as follows:
- February 28: Payment for the 4th quarter of the previous year
- May 31: Payment for the 1st quarter of the current year
- September 30: Payment for the 2nd quarter of the current year
- November 30: Payment for the 3rd quarter of the current year
If by November 30 the total amount of stamp duties to be paid for the current year does not exceed €5.000, it is possible to make the payment for the first three quarters directly on November 30, leaving only the payment for the last quarter to be made by February 28 of the following year.
The Revenue Agency provides the amount of stamp duties to be paid for invoices in the "Fatture e Corrispettivi" ("Invoices and Receipts") section of each taxpayer's reserved area on their website.
Stamp duty can also be paid via the F24 form.
How can I pay it?
- Log in to the Agenzia delle Entrate website in your reserved area, then search for “Fatturazione elettronica”.
- Click "Vai al servizio" ("Go to service"), then, under "Fatture e corrispettivi", click "Accedi" ("Log in")
- In the "Consultazione" ("Consultation") area: Select "Fatture elettroniche e altri dati IVA" ("Electronic Invoices and Other VAT Data").
- In the "Fatture elettroniche" ("Electronic Invoicing") section: Click on "Pagamento Imposta di bollo" ("Stamp Duty Payment").
- The next screen summarizes the issued invoices and the applied stamp duties for the first quarter. This is just an example. Please make sure you select the relevant quarter in the Search filters, then clikc "Cerca" ("Search").
- To proceed with the payment, click on "Calcolo pagamento bollo" ("Stamp Duty Payment Calculation"), choosing between direct debit from your account or using the F24 form.
- For payment by direct debit, you must enter an Italian IBAN in the designated field and select a debit date prior to the deadline for paying the virtual stamp duties.
- To complete the payment, select both checkboxes in the Consent section, click “Inoltra pagamento” ("Forward payment"), and then “Conferma” ("Confirm").
If you choose to proceed with payment via F24, a summary screen will open with the relevant data, which can be edited.
💡 It is important to verify that the F24 amounts are correct before submitting.
Tax codes for paying Stamp duty via F24
- 2521: Stamp duty on electronic invoices for the first quarter
- 2522: Stamp duty on electronic invoices for the second quarter
- 2523: Stamp duty on electronic invoices for the third quarter
- 2524: Stamp duty on electronic invoices for the fourth quarter
- 2525: Stamp duty on electronic invoices penalties (in case of voluntary correction)
- 2526: Stamp duty on electronic invoices interest (in case of voluntary correction)