Electronic Invoice Tax: Payment Deadline Extended to September 30, 2024

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Deadline for Stamp Duty Payment on Electronic Invoices

The deadline for the payment of stamp duty on electronic invoices issued during the second quarter of 2024 is set for September 30, 2024.
Let’s explore how to make these payments effectively.

Changes in Payment Methods

According to Law No.
122/2022, which converted the Simplifications Decree (No.
73/2022), new protocols for stamp duty payment on electronic invoices have been implemented, now allowing cumulative payments up to €5,000 without penalties or interests.

This payment obligation applies to exempt, excluded, or non-taxable invoices exceeding the threshold of €77.47, often relevant to minimum or flat-rate taxpayers.

Electronic Invoice Requirements

Since January 1, 2019, electronic invoicing has been mandatory, extending to all flat-rate taxpayers as well.
The Agency of Revenue now advises on the stamp duty amounts due after each quarter is completed.

How to Pay Stamp Duty

Payment is assessed based on the invoices processed via the Interchange System (SdI).
By the 15th of the month following each quarter (July 15, 2024, for Q2), taxpayers can check the “Invoices and Payments” section on the Agency’s portal to access Lists A and B.

List A contains the immutable invoices, while List B allows modifications until the end of the month (July 31).
Payment should follow the highlighted calendar for 2024:

• May 31
• September 30
• November 30
• February 28 of the following year

Payment Codes

The revenue authorities calculate due payments based on electronic invoice data.
Payments can be conducted through bank or postal transfers or through F24 forms.
The specific tax codes are:

• 2521 – Stamp duty on electronic invoices – Q1
• 2522 – Stamp duty on electronic invoices – Q2
• 2523 – Stamp duty on electronic invoices – Q3
• 2524 – Stamp duty on electronic invoices – Q4

Potential Penalties

In cases of late or insufficient payments, codes 2525 and 2526 apply for penalties and interests, respectively.
If the stamp due is below a certain amount, it may be paid later without penalties.

Updated Payment Calendar

The payment deadlines have been refined under Law 122/2022, which raised cumulative payment limits.
Full details and compliance information can be found at Agenzia delle Entrate.

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