- Data for calculating the stamp duty on electronic invoices for Q3 2025 is now available in the reserved area of the “Fatture e corrispettivi” portal.
- Two lists are provided: “Elenco A” (non-editable, invoices with stamp duty paid) and “Elenco B” (editable, invoices where stamp duty is due but not paid).
- “Elenco B” can be reviewed and updated by taxpayers until October 31, 2025; the final amount due will be communicated by November 15, 2025, and must be paid by December 1, 2025.
- Taxpayers can indicate documents not subject to stamp duty or add invoices not identified by the tax agency but for which duty is owed.
- Certain fiscal regimes (e.g., sales of salt and tobacco, publishing, public transport) are excluded from “Elenco B” as they are exempt from stamp duty due to being subject to VAT.
Source: eutekne.info
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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