ApprofondimentiCircolariMemorandum N. 7 Jan. 29, 2025 Stamp duty charged to the customer

As is well known, invoices exceeding 77.47 euros are subject to a stamp duty of 2 euros.

Invoices relating to transactions subject to VAT are exempt from stamp duty, considering as such those for which the tax is “actually due,” except for some special cases.

Therefore, invoices relating to transactions are subject to stamp duty:

 

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