if the total amount of stamp duty due on invoices for the first quarter does not exceed 5,000 euros , then it can be paid together with the tax due for the second quarter, therefore by 30 September;
if the total amount of tax due on invoices issued in the first two quarters does not exceed 5,000 euros, payment may be made together with the tax due for the third quarter, i.e. by 30 November.
In addition to this important relief, we believe it is useful to take this lebanon whatsapp resource opportunity to also recall another change that has been introduced in the Guide and in the technical specifications that regulate the payment of stamp duty on e-invoices. It should be noted that both have been updated to include among the electronic invoices exempt from stamp duty the new document TD28 – purchases from San Marino with VAT (paper invoice), which as we have already seen in a previous contribution was introduced starting from October of last year.
Stamp duty on electronic invoices: all the deadlines for 2023
At this point, it is good to briefly summarize the calendar of deadlines for 2023 for the correct payment of the stamp duty on e-invoices, as also recalled by the Guide provided by the Revenue Agency:
for the 1st quarter, the deadline for payment of the tax is May 31st ; if the amount is less than 5000 euros, the payment can be deferred until the following quarter;
for the 2nd quarter, the deadline for payment is September 30th ; also in this case, if the total amount due for the 1st and 2nd quarters is less than 5000 euros, payment may be postponed to the immediately following deadline;
for the 3rd quarter, the deadline for payment is November 30th ;
for the 4th quarter, the payment deadline is February 28 of the following year.
Please note that if the payment deadline falls on a holiday, then it will be postponed to the next available working day.
With the provision of 4 February 2021 , the Revenue Agency updated the methods for indicating, integrating and paying the stamp duty on electronic invoices.