Quarterly payment of stamp duty on e-invoices

What it is for

E-invoices without VAT (exempt, non-taxable, out of scope, flat-rate scheme) above €77.47 need the €2 stamp duty (imposta di bollo), paid virtually every quarter. Nanus counts the invoices with stamp duty and tells you how much to pay, with which code and by when.

How to browse it

1. Open Accounting → Settlements and choose the Year.
2. Open the Stamp duty on e-invoices section (it is already open if the year has invoices with stamp duty).
3. For each Quarter read Invoices, Amount and Payment, that is “F24 code by …”.

Issued invoices dated in the year that carry stamp duty are counted, €2 each. The tax codes are 2521, 2522, 2523 and 2524; the ordinary deadlines are 31 May, 30 September, 30 November and the last day of February of the following year, moved to Monday if they fall on a weekend.

Deferral under €5,000

• If the first quarter’s duty is under €5,000, it is paid with the second, by 30 September.
• If the first and second quarters together stay under €5,000, both are paid by 30 November, with the third.
• In the table the deferred quarter shows the new date and the note “under 5,000 €: deferred”.

Stamp duty on the invoice

On the invoice, Stamp duty section, the Virtual stamp duty field is Automatic (the €2 apply when VAT-free amounts exceed the threshold), Always or Never. With Charge the duty to the customer the invoice adds a €2 line outside the scope of VAT. If stamp duty appears to be due but is not applied, Nanus flags it among the invoice warnings.

How to pay

The Agenzia delle Entrate shows the precomputed amount in its Fatture e Corrispettivi portal, to confirm or adjust; payment is made with an F24 form or a debit from the portal. Compare Nanus’s invoice count with the Agency’s before paying.

In double-entry bookkeeping stamp duty uses the Stamp duty expense and Stamp duty payable accounts.

See also

• Stamp duty on invoices
• Monthly or quarterly VAT settlement
• Create an e-invoice