The Ministerial Decree of 28 December 2018 established new methods of paying stamp duty on electronic invoices issued as of 1 January 2019. In particular, the measure provides that: – payment of the tax on the acts, documents and registers issued or used during the year must be made in a single payment within 120 days of the end of the financial year; – the tax on electronic invoices issued in each calendar quarter must be paid by the 20th day of the first following month. To this end, at the end of each quarter, the Revenue Agency will disclose the amount due on the basis of the data present in the electronic invoices sent through the “Sistema di Interscambio” (SdI); – the interested parties can pay the stamp duty through the service present in a reserved area of the Revenue Agency’s website, with debit on the bank or postal account, or using the form F24 prepared by the Revenue Agency itself; – electronic invoices for which the payment of stamp duty is mandatory must have a specific note of payment of the tax in accordance with the decree in question.
