Stamp duty tax on e-invoices: deadline for payment 23 April 2019

According to Ministerial Decree of 28 December 2018, infact, “payment of tax related to e-invoices issued in each quarter is due within the 20 of the first following month”. As the 20 April will be Saturday, and 21 and 22 are public holidays, the deadline is postponed to the first working day.

To sum up, the deadlines for the payment of stamp duty tax on e-invoices will be the following: 

• I quarter 2019: 23 April 2019
• II quarter 2019: 22 July 2019
• III quarter 2019: 21 October 2019
• IV quarter 2019: 20 January 2019 

Article 6 of the Ministerial Decree of 14 June 2014 provides the procedures for the payment of stamp duty tax on e-invoicing.

Tax Agency, on the basis of the data of e-invoices received, has published the amount due by each taxpayer.

The taxpayer must enter on his personal page on Tax Agency portal.

Please fine here below the path to enter on the personal area for consultation and payment of stamp duty tax:

https://telematici.agenziaentrate.gov.it/Main/login.jsp à insert Entratel- Fisconline credentials à go on “Fatture e Corrispettivi” à choose the box “Consultazione” and select “Fatture elettroniche e altri dati IVA” à go to “Fatture elettroniche” and select “Pagamento imposta di bollo” (Payment of stamp duty tax).

At  this point you will see a screen with a table. Select the underline blue symbol on the last column of the table called “Calcolo pagamento bollo” (Calculation of stamp duty payment).

It is now possible to choose between two way of payment:

1. Direct charge on bank account or postal account. In this case it is only necessary to digit the bank account IBAN number, give consent and send the request for payment.
2. Payment through F24 form drawn up by Tax Agency. In the section “Erario” must be indicate the tax code “2521” – year 2019 – amount due.

Regarding the fulfilment of F24 form, attached the provision of Tax Agency no. 42/E dated 09/04/2019. 

In case the taxpayer failed to indicate the correct amount of the stamp duty tax on the e-invoice, it is possible to calculate “manually” the tax due and pay the amount exceeding the amount indicated by Tax Agency.

In case of “manually” correction, the procedure to follow is the sequent:

1. Direct charge on bank account or postal account: modify the field “N. Documenti dichiarati” (No. of documents declared). The tax due will be automatically correct.
2. Payment through F24 form: fulfil the F24 form with the modified amount.

• Risoluzione 42/E