Prepared by Andrea Werner Beilin and Francesco Mariani
The Italian Tax Authorities Act no. 34958, published on 4 February 2021 (hereinafter only “the Act” – please refer to the attachment), introduced important changes concerning the payment of stamp duty tax on electronic invoices.
In particular, the Act introduced:
- the procedures, addressed to the Italian Tax Authorities, to detect e-invoices subject to stamp duty tax; and
- the procedures, addressed to the taxpayer, for the consultation and integration of the data relating to the stamp duty tax and for its payment.
In this respect, the Act provides that, for each quarter, the Italian Tax Authorities will make available to taxpayers and qualified intermediaries two specific lists, that contain the electronic invoices issued and sent via SdI, as follows:
- List A, which cannot be amended, containing the data of the invoices where the stamp duty has been indicated by the taxpayer;
- List B, which can be amended, containing the data of the invoices not indicating stamp duty, for which the tax is due based on the criteria described in the Technical Specifications attached to the Act.
Based on the data contained in the lists, the taxpayers will be able to:
- accept the data proposed by the Italian Tax Authorities and proceed with the payment of the amount due. In this respect, in the absence of any change, the lists proposed by the Italian Tax Authorities is considered definitive;
- select the invoices for which the conditions for the application of stamp duty are not met; or
- add other electronic invoices, not identified by the Italian Tax Authorities, subject to stamp duty.
The two lists are made available on the Italian Tax Authorities’ website “Fatture e Corrispettivi” by the 15th day of the month following the end of each calendar quarter. The lists may be amended until the last day of the relevant month.
However, for the electronic invoices referring to transactions carried out in the second calendar quarter of the year (i.e. the period April-June) the changes may be made up to 10 September.
In addition, the List B may be amended several times within the time limits described above, but only the last change processed by the taxpayer will be used by the Italian Tax Authorities in order to calculate the amount of stamp duty to be paid.
Once the phase in which taxpayers can make changes to the lists proposed by the Italian Tax Authorities is over, the system will proceed to calculate the total amount due as stamp duty for the relevant quarter.
This amount will be made available to taxpayers in their reserved area of the website “Fatture e Corrispettivi” by the 15th day of the second month following the end of the reference calendar quarter (20 September for invoices relating to the second quarter).
For the sake of completeness, please refer to the table below (in case the amount of the tax due is less than € 250, the taxpayer can benefit of wider deadlines):
| Quarter | Presentation of Lists A and B | List B – data variation deadline | Communication of the tax due deadline | Payment deadline |
| I quarter | 15 April | 30 April | 15 May | 31 May |
| II quarter | 15 July | 10 September | 20 September | 30 September |
| III quarter | 15 October | 31 October | 15 November | 30 November |
| IV quarter | 15 January | 31 January | 15 February | 28 February |
The taxpayer can proceed with the payment directly from their bank account or, alternatively, by using the F24 form.
Finally, please note that a specific certified email message will be sent to the taxpayers who do not proceed with the payment of the amounts due. In this case, it will be possible to provide clarifications to the Italian Tax Authorities within 30 days.
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