Always above the threshold
Every flat-rate invoice above the amount threshold is subject to stamp duty, because there is no VAT to take its place.
VAT numbers · Minor obligations
Stamp duty on invoices (imposta di bollo)
It is the smallest obligation and the one most often forgotten: two euros on an invoice without VAT. Small, until it becomes a quarterly statement left unpaid for three years, with penalties out of all proportion to the amount.
01 · The cases
When stamp duty on invoices is due
The rule is simple: stamp duty applies to invoices without VAT, when the amount not subject to VAT exceeds a threshold. It does not apply to invoices with VAT, because the principle of alternativity applies.
| Type of transaction | Stamp duty due? |
|---|---|
| Invoice with VAT | No, because VAT and stamp duty are alternatives |
| Invoice from a taxpayer in the regime forfettario (flat-rate scheme) | Yes, above the threshold |
| Transactions outside the scope of VAT | Yes, above the threshold |
| Exempt transactions | Yes, above the threshold |
| Zero-rated transactions: exports and intra-EU supplies | No |
| Receipt for occasional work | Yes, above the threshold |
| Expenses advanced in the client's name and on the client's behalf | Yes, above the threshold |
The principle of alternativity is the key: where there is VAT there is no stamp duty, and vice versa. If an invoice contains both amounts with VAT and exempt or out-of-scope amounts, stamp duty applies only if the part not subject to VAT exceeds the threshold on its own.
02 · The burden
Who has to pay it
The law places the obligation on whoever issues the document, but allows the cost to be passed on to the client.
- The obligation to pay lies with whoever issues the invoice.
- You can charge the amount to the client on the invoice, as a reimbursement.
- Charging the stamp duty on is not subject to VAT, since it is an expense advanced in the client's name and on the client's behalf.
- The charge must be shown on a separate line, outside the taxable amount.
- Issuer and recipient are jointly liable to the tax authorities.
- Passing the cost on is an option, not an obligation: many professionals do not do it for minimal amounts.
- If you charge the stamp duty and do not pay it, you are still liable for the payment.
- If you receive an invoice subject to stamp duty that has not been paid, you can be held jointly liable.
- The recipient can put things right using the procedures provided.
03 · The flag
How it is paid on an electronic invoice
On an electronic invoice no physical stamp is used: you fill in a field and pay periodically.
The virtual stamp field
In the XML file you fill in the dedicated block, stating that the duty is paid virtually and the amount.
The Revenue Agency's statement
Every quarter the Agency compiles the list of invoices with stamp duty and makes it available in your personal area.
The additions
The Agency also flags invoices which, based on the data, appear to be subject to stamp duty but do not have the field filled in: you can confirm or exclude them.
Payment
Quarterly, with an F24 (the Italian tax payment form) and separate tax codes for each quarter, or by direct debit from the portal.
The feature almost nobody uses
The statement is pre-filled and can be edited.
- List A: the invoices on which you have already shown the stamp duty, which cannot be changed
- List B: those the Agency considers subject to it, which you can confirm or exclude
- Changes must be made within the deadline set for each quarter
- After that, the amount becomes final and must be paid as it stands
04 · Payments
When it is paid
Payment is quarterly, with a simplification for those with small amounts.
- The ordinary deadline is quarterly, with dates set by the law.
- If the amount due for the first quarter does not exceed a threshold, payment can be deferred.
- The same option exists for the second quarter, with the periods added together.
- Payment is made with an F24 and the tax code for the quarter, or by direct debit from the Revenue Agency's portal.
- A wrong tax code leads to a payment that is not allocated: it is corrected by application, with no penalties.
- If you do not pay, you receive a notice with the amount due, the penalty and interest already calculated.
The option to defer payment below the threshold is useful but has to be managed: if you use it without keeping track, at the end of the year you find two or three quarters piled up and no reminder, because the deferred deadline does not appear in standard calendars.
05 · The most common case
Stamp duty on invoices under the flat-rate scheme
This is the group that comes across stamp duty most often, because all its invoices are without VAT.
Charging it to the client
This is common and legitimate practice: it is shown on the invoice as a reimbursement, outside the taxable amount and not subject to the substitute tax.
If you do not charge it
The stamp duty remains your cost, which under the flat-rate scheme cannot even be deducted item by item.
Volume
If you issue many invoices of average size, the quarterly stamp duty adds up to a sum worth noticing: budget for it.
The recurring risk
Forgetting the field in the XML and not looking at the statement: the invoices end up in list B and the stamp duty becomes final anyway.
The check
Look at the quarterly statement, even if only to confirm that the figures match your invoices.
06 · The consequences
What happens if it is not paid
Penalties on stamp duty are proportional to the tax evaded, and on a small unit amount they become proportionally heavy.
- Failing to pay, or paying too little, leads to a penalty proportional to the unpaid tax.
- The penalty is reduced with ravvedimento operoso (voluntary correction), depending on how late you are.
- The Revenue Agency sends a notice with the tax, penalty and interest already worked out.
- Paying within the deadline in the notice means a reduced penalty.
- A document without stamp duty remains valid between the parties: the irregularity is only a tax matter.
- Putting it right is always possible, and it always makes sense to do it of your own accord.
The paradox of this tax is the disproportion: two euros unpaid on fifty invoices in a quarter become a hundred euros of tax, plus penalty and interest. It is the obligation with the worst ratio between how important it seems and what it costs to miss.
Frequently asked
The questions that keep coming up
I am on the flat-rate scheme. Do I have to put stamp duty on every invoice?
On every invoice above the amount threshold. Flat-rate invoices are without VAT, so the principle of alternativity, which would rule out stamp duty, does not apply.
You can charge it to the client by showing it on the invoice as a reimbursement, outside the taxable amount: this is common practice and it does not count towards the base for the substitute tax.
I forgot to include it on some invoices.
It can be fixed. The Revenue Agency compiles a quarterly statement of the invoices it considers subject to stamp duty even though the field was not filled in: you will find it in your personal area.
Within the set deadline you can confirm or exclude them. If you do nothing, the amount becomes final anyway and must be paid: the problem only arises if you do not pay it at all.
Is the stamp duty I charge to the client part of my revenue?
No. It is an expense advanced in the client's name and on the client's behalf, so it is excluded from the VAT taxable amount and does not count towards your income.
It must be shown on the invoice on a separate line, outside the taxable amount. If you include it in your fees instead, it becomes taxable revenue in every respect.
Do invoices to clients abroad need stamp duty?
It depends on the nature of the transaction. Intra-EU supplies and exports are zero-rated transactions and are not subject to stamp duty.
Transactions outside the scope of VAT because they are not territorially relevant to Italy, on the other hand, are subject to it if they exceed the threshold. How the transaction is classified decides the matter, as explained in invoicing abroad.
Let's talk
The Revenue Agency works out the stamp duty due and shows it to you. You just have to look
The quarterly statement is pre-filled in your personal area. If you never open it, you find out about the problem when the notice arrives.