Electronic Invoices and Stamp Duty: Compliance Guidelines for 2025

• From 2025, the digital system for electronic invoices makes the payment of stamp duty more automatic but requires careful attention.
• Quarterly checks, pre-filled lists, and timely payments are necessary.
• The new system simplifies the process but allows no room for errors.
• Updated payment deadlines start from September 30 for many taxpayers.
• The obligation for electronic invoicing includes specific annotations for invoices subject to stamp duty.
• The tax agency provides data on stamp duty from issued electronic invoices.
• Taxpayers can verify and confirm the integration of stamp duty on their invoices.
• If taxpayers believe certain invoices should not be subject to stamp duty, they can remove them and provide reasons during verification.
• The tax agency checks quarterly if electronic invoices are correctly subject to stamp duty.
• If the “Virtual Stamp” field is marked “YES,” these invoices are considered for stamp duty calculation.
• Invoices that should be subject to stamp duty but lack the indication are integrated by the agency.

Source: commercialistatelematico.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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