Stamp duty on e-invoices: List B for the second quarter closes on 10 September

The mechanism originates in Article 12-novies of Decree-Law No 34 of 30 April 2019, whose third sentence was replaced by Article 17(1)(a) of Decree-Law No 124 of 26 October 2019; the starting point — invoices sent from 1 January 2021 — was set by Article 143(1) of Decree-Law No 34 of 19 May 2020. The Revenue Agency supplements, through automated procedures, the electronic invoices carrying no annotation of payment of the duty. Implementation is laid down by Article 6(2) of the Ministerial Decree of 17 June 2014, as replaced by Article 1(1)(a) of the Ministerial Decree of 4 December 2020, and in the Agency Director’s Order of 4 February 2021, prot. No 34958, which distinguishes List A, which cannot be amended, from List B, which can (point 2.1). Calendar for the second quarter of 2026: lists available by 15 July (point 2.2), amendments to List B by 10 September (point 3.3, second sentence), amount made known by 20 September (point 4.1), payment by 30 September. The duty is EUR 2.00 per copy (Article 13, point 1, of the tariff, part one, annex A, as set by Article 7-bis(3) of Decree-Law 43/2013), due where the part not subject to VAT exceeds the ITL 150,000 of note 2(a), that is EUR 77.47, and unless the absolute exemption in Article 6 of the table, annex B, applies. The provision in Article 17(1-bis)(b) — duty for the first and second quarters «lower in aggregate than» EUR 5,000, whereas the Agency’s guide says «does not exceed» — defers only the payment to 30 November: it does not affect 10 September.

A typical case: the professional firm that on the same invoice charges taxable fees and disbursements made in the client’s name and on the client’s behalf under Article 15, first paragraph, No 3, of Presidential Decree 633/1972. Risposta a interpello No 491 of 2021 (the Agency’s reply to a ruling request) concludes that, since that part is not consideration for a transaction subject to VAT, the exemption in Article 6 does not apply and the document bears the EUR 2.00, unless the disbursement concerns the client’s own taxes, to which Article 5 of the table may apply; the chargeable event arises on issue. The technical specifications, however, select for List B only invoices with «Natura» code N2.1, N2.2, N3.5, N3.6 or N4 and a total «PrezzoTotale» above EUR 77.47: disbursement lines under Article 15 do not carry those codes, so they do not appear and the taxpayer may add them to the list (point 3.2). The mirror-image risk falls on those who have not entered codes NB1, NB2 or NB3 in the «AltriDatiGestionali» block: his invoices stay on List B and, if not ticked by 10 September, are taken as confirmed (point 3.6). From 1 January 2027 the matter moves to Article 152 of the testo unico (consolidated act) annexed to Legislative Decree 123/2025, which takes over the 2019 rules without the reduction of the penalty to one third, repealed by Article 4(1)(hh) of Legislative Decree 141/2026; Article 204(hhh) and (iii) repeals them and Article 205 sets the starting date.

Summary note by the CommercialistiAvvocati network, based on specialised legal and practice sources. The text does not reproduce original contributions and does not constitute professional advice.