Stamp duty tax on e-invoices: deadline for payment 21 october 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 the Tax Agency portal.

Please fine here below the path to enter in the personal area for consultation and payment of stamp duty tax: 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 a 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 indicate the tax code “2523” – the year 2019 – amount due.

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

  1. Direct charge on a 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: fulfill the F24 form with the modified amount.