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• Virtual stamp duty

With the introduction of the obligation of electronic invoicing, first towards public administrations and then towards private individuals, article 6 of the Ministerial Decree of 17 June 2014 regulated the payment of stamp duty on electronic invoices.

The Revenue Agency makes available to taxpayers and their delegated intermediaries, within the "Invoices and fees" portal, the data relating to the stamp duty emerging from the electronic invoices issued (List A), integrated by the Agency with the data of electronic invoices which do not indicate the payment of stamp duty, but for which the tax is due (List B).

VAT subjects can therefore verify that they have correctly subjected electronic invoices to stamp duty and, in the case of omission of the stamp duty on the invoices issued, they can confirm the addition processed by the Agency and make the payment of this tax.

If, however, VAT subjects believe that one or more electronic invoices subject to the integration processed by the Agency should not be subject to stamp duty, they can eliminate them from the integration and provide the related reasons during any verification by the Agency.

The payment of stamp duty is carried out simply by indicating on the specific web function of the "Invoices and fees" portal the Iban corresponding to the current account in the taxpayer's name, on which the amount of stamp duty due is thus debited.

Alternatively, the taxpayer can pay the amount due via form F24, to be submitted electronically.


  • Decree of the Ministry of Economy and Finance of 17 June 2014 – art. 6 (Methods of payment of stamp duty on books, registers and other documents relevant for tax purposes);
  • Legislative Decree no. 34 of 30 April 2019 – art. 12-novies (Virtual stamp duty on electronic invoices);
  • Decree of the Ministry of Economy and Finance of 4 December 2020 (Amendments to the methods of payment of stamp duty on electronic invoices and identification of the procedures for recovering unpaid stamp duty);
  • Legislative Decree no. 124 of 26 October 2019 – art 17 (Stamp duty on electronic invoices), as amended by article 3, paragraph 4, of legislative decree no. 73/2022;
  • Provision of the Director of the Revenue Agency of 4 February 2021 (Technical methods for carrying out additions by the Revenue Agency to invoices sent via the Exchange System for which stamp duty is due. Telematic methods for the provision, consultation and variation of data relating to stamp duty by the transferor or lender, or the delegated intermediary, and for the sending of communications by the Revenue Agency, in cases of delayed, omitted or insufficient payment of the tax);
  • Revenue Agency Resolution no. 42/E of 9 April 2019 (Establishment of tax codes for the payment, via the "F24" and "F24 Public Bodies" forms, of stamp duty on electronic invoices).

Source: Revenue Agency

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