The stamp duty of 2 euros applies to electronic (and paper) invoices for amounts exceeding 77.47 euros that are not subject to VAT, except for specific exclusions.
When stamp duty applies
The duty applies in the following cases:
- Invoices outside the VAT scope due to lack of objective or subjective requirements (Articles 2, 3, 4, and 5 of DPR 633/1972)
- Invoices outside the VAT scope due to lack of territorial requirement (Articles 7-bis to 7-septies of DPR 633/1972)
- Non-taxable invoices for sales to habitual exporters with intent declaration (Article 8, paragraph 1, letter c, DPR 633/1972)
- Non-taxable invoices for operations assimilated to export sales (Article 8-bis, DPR 633/1972), such as sales of ships, aircraft, components, and related services
- Non-taxable invoices for international services or related to international trade (Article 9, DPR 633/1972), except those exclusively for the export of goods (Resolution no. 290586/1978)
- Invoices related to VAT-exempt operations (Article 10, DPR 633/1972)
- Invoices related to VAT-excluded operations (Article 15, DPR 633/1972)
Exemptions from stamp duty
Stamp duty is not due, even if the amount exceeds 77.47 euros, in the following cases:
- Invoices, credit/debit notes, and similar documents related to VAT-subject operations
- Invoices for exports (direct and triangular) and intra-community supplies of goods (Article 15, Table B, DPR 642/1972)
- Invoices related to operations with VAT paid at origin (e.g., editorial products)
- Invoices between Public Administrations (Article 15, Table B, DPR 642/1972)
- Invoices related to reverse charge operations (Circular no. 37/E/2006)
Stamp duty on electronic invoices must be paid based on the total amount of invoices issued each quarter, regardless of the VAT settlement frequency of the liable party.
General payment deadlines for quarterly payments
Payment is due:
- By the last day of the second month after the quarter ends, for invoices issued in the first, third, and fourth quarters (respectively: May 31, November 30, February 28);
- By the last day of the third month after the quarter ends, for invoices issued in the second quarter (September 30).
Exceptions apply if the stamp duty amount is equal to or less than 5,000 euros, as detailed in the next section.
2025 payment deadlines for stamp duty
For the year 2025, the payment deadlines for stamp duty on electronic invoices are as follows:
| Quarter | Amount Due | Deadline |
|---|---|---|
| 1st Quarter | Over 5,000 euros | June 3, 2025 |
| 2nd Quarter | Over 5,000 euros | September 30, 2025 |
| 3rd Quarter | Any amount | December 1, 2025 |
| 4th Quarter | Any amount | March 2, 2026 |
Exceptions for amounts equal to or less than 5,000 euros:
- If the duty due for the first quarter is 5,000 euros or less, payment can be made by September 30, 2025.
- If the total duty due for the first and second quarters is 5,000 euros or less, payment can be made by December 1, 2025.
Payment methods
Stamp duty payment can be made via F24 form or through the online service available in the reserved area of the Italian Revenue Agency’s website, with direct debit from a bank account.
The following tax codes must be used:
- 2521 – Stamp duty on electronic invoices – 1st quarter
- 2522 – Stamp duty on electronic invoices – 2nd quarter
- 2523 – Stamp duty on electronic invoices – 3rd quarter
- 2524 – Stamp duty on electronic invoices – 4th quarter
- 2525 – Penalties for omitted or insufficient payment
- 2526 – Interest for omitted or insufficient payment
For further clarifications or assistance, please contact our office.