Skip to content
IT Sign in Start free

Stamp duty on invoices

When the 2-euro virtual stamp duty applies to VAT-free invoices, how Nanus applies it automatically and how to charge it to the customer.

Where to find it
Documents → New invoice → Stamp duty

Open in Nanus

When it applies

Italian invoices with VAT-free amounts above 77.47 euros are subject to a 2-euro stamp duty (imposta di bollo). On e-invoices the duty is paid virtually: the invoice declares it and the amount is then paid by F24 form every quarter.

  • Lines with nature N1, N2.1, N2.2 (for example the flat-rate regime), N3.5, N3.6 and N4 count.
  • Exports and intra-EU supplies (N3.1-N3.4) and reverse charge (N6) do not count.

How Nanus handles it

In a new invoice the Stamp duty section has the Virtual stamp duty field with three choices:

  • Automatic (default): the duty applies when VAT-free amounts exceed the threshold. The section opens by itself and the note says for example “2 € stamp duty applied: VAT-free amounts of …”.
  • Always: the duty applies even below the threshold.
  • Never: the duty does not apply; if it seems due you get the warning “Stamp duty appears to be due but is not applied”.

In the preview the duty appears among the totals as Virtual stamp duty, on the PDF as “Stamp duty”; the e-invoice declares it in the dedicated block.

Charge it to the customer

  1. With the duty applied, tap Charge the duty to the customer in the Stamp duty section.
  2. Nanus adds the line “Stamp duty paid virtually” for 2.00 euros, outside the scope of VAT with nature N1.
  3. Total and net amount due go up by 2 euros; Document discount % does not touch this line.

Charging the duty is a commercial choice: if you do not add the line, the duty is your own cost.

Paying it

The duty on issued invoices is paid quarterly by F24 (tax codes 2521-2524). Nanus counts the invoices with stamp duty and prepares a quarterly summary with amounts and deadlines: see the virtual stamp duty page in the accounting manual.

Frequently asked questions

I am under the flat-rate regime: do I need the stamp duty?

Yes, on invoices above 77.47 euros. With Automatic Nanus applies it for you.

Does the duty apply to invoices abroad?

Not to non-taxable exports and intra-EU supplies (N3.1-N3.4); it does apply to services outside the scope of VAT (N2.1) above the threshold.

See also