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15 October 2018

Italy: Payment of stamp duty tax on e-invoices

Executive summary

The Italian Budget Law for 2018 (Law no. 205/2017), modifying the Legislative Decree no. 127/2015, introduced the obligation of Electronic Invoicing (e-invoicing).1

A general business to business (B2B) and business to consumer (B2C) e-invoicing obligation will apply starting from 1 January 2019 with respect to transactions performed between persons established or resident in Italy, permanent establishments in Italy of foreign taxable persons.

This Alert addresses the payment of stamp duty in relation to the mandatory e-invoicing to begin 1 January 2019.

 

Detailed discussion

 

Stamp duty tax on invoices: when it is due

Under Italy’s Presidential Decree 642/1972, stamp duty tax (Imposta di Bollo) applies on a certain deeds, documents and registers indicated in the Tariff either

  • At the moment of the deeds’ origin (Tariff Part I)

Or

  • In the case of use, if the deed is filed with the Italian Registration Office (Tariff Part II)

The duty can be a fixed amount or an amount proportional to the value of the related deed or document.

Stamp duty is due for an amount equal to €2,00 on invoices without Value Added Tax (VAT), i.e., for out of scope and exempt transactions, with the exception of zero-rated supplies, e.g., exports and intra-European Union (EU) supplies, provided the total amount not subject to VAT exceeds €77,47.

Stamp duty applies irrespective of the form of the invoice, i.e., it also applies if the invoice is issued electronically (e-invoice).2

 

Stamp duty tax on invoices: how it should be paid

Stamp duty tax is generally paid:

  • Ordinarily, through a physical stamp attached on the document

Or

  • Virtually, through electronic means (in this case, according to article 15 of the Presidential Decree, a specific authorization from the Italian tax authorities and a specific process procedure are required).

However, article 6 of the Ministerial Decree of 17 June 2014 provides specific procedures for the payment of stamp duty on electronic documents relevant for tax purposes, including e-invoices.

In this case, stamp duty is payable exclusively by electronic means and there is no need to obtain a specific authorization from the Italian tax authorities.

The payment of the stamp duty tax is carried out through the F24 form and it is due within 120 days from the end of the financial year.

According to the law, e-invoices for which the fulfillment of the stamp duty tax is mandatory must show the specific indication of the fulfillment of tax pursuant to the Ministerial Decree of 17 June 2014.

Endnotes

1. See EY Global Tax Alert, Italian Budget Law introduces mandatory E-invoicing, dated 6 March 2018.

2. The Italian Budget Law for 2018 (Law no. 205/2017), modifying the Legislative Decree no. 127/2015, introduced the obligation of electronic invoicing (e-invoicing). See EY Global Tax Alert, Italian Tax Authorities issue guidance on mandatory e-invoicing, dated 2 May 2018.

For additional information with respect to this Alert, please contact the following:

Studio Legale Tributario, Rome
  • Nicoletta Mazzitelli | nicoletta.mazzitelli@it.ey.com
  • Valentina Casale | valentina.casale@it.ey.com
  • Emma Greco | emma.greco@it.ey.com
  • Serena Paone | serena.paone@it.ey.com
Studio Legale Tributario, Milan
  • Stefano Pavesi | stefano.pavesi@it.ey.com
  • Anselmo Martellotta | anselmo.martellotta@it.ey.com
  • Marco Cantisani | marco.cantisani@it.ey.com
Studio Legale Tributario, Treviso
  • Fabio Babolin | fabio.babolin@it.ey.com
Studio Legale Tributario, Turin
  • Anna Paola Deiana | anna-paola.deiana@it.ey.com 

ATTACHMENT

Document ID: 2018-6199

 
 

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