How to buy and use the stamp duty online | Tips and Tricks

Even the Italian Public Administration is finally meeting modernity. We have already talked about how to get and use the SPID and how the IO App works.
In this article we will see instead in detail how to buy and use the stamp duty online.

In fact, even the stamps they are finally payable and usable on the net, saving us the time and effort of making unnecessary trips.
In the next paragraphs we will see in detail how to proceed with the purchase first, and then use, of the digital revenue stamp.

What is a digital revenue stamp?

This is the virtual transposition of the well-known tax that typically must be paid when making an administrative request to the Public Administration or for flat-rate invoices for an amount exceeding € 77.47.
There are revenue stamps of different denominations, the most common are € 2 and € 16.

The virtual revenue stamp is the faithful transposition of the paper stamp. Since this is a direct payment to the Public Administration, the virtual revenue stamp does not expire.

Where to buy a revenue stamp online?

There is no page dedicated directly to the purchase of the stamp duty electronically and the issue of the same, the @ e.bollo service offered by the Revenue Agency is not directly accessible.
To use it, you must go to the page of the request to the Public Administration that you intend to send and this must use the e.bollo service.

If it is an application that can be presented directly online that needs a revenue stamp, there will probably be the appropriate link to proceed with the payment through PagoPA and one of the intermediaries enabled for the e.bollo service.

To date IP Infocamere SCPA has stopped providing the service and the two enabled PSPs (Payment Service Providers) are: Intesa SanPaolo SPA e IConto SRL.

The number of Public Administrations that have enabled the payment of taxes and the release of electronic documents through the platform is constantly expanding. PagoPA dell’Agid and which allow the virtual payment of the stamp duty.

Unfortunately, to date, it would seem that no portal has been activated to pay virtual stamps for those applications forwarded to the Public Administration via PEC instead of via a specific portal.

Using the PagoPA system tax stamps can be paid online by direct debit, credit card and prepaid card.

Where do you usually need a revenue stamp?

Usually it is necessary to pay and affix the duty stamp to all the requests addressed to the PA to request the issuance of a measure or an act, typically, for example, for the request for a contribution (as regulated by art. 3 of Presidential Decree 642/1972).

There are also a few specific cases exempt from the payment of stamp duty, it is:

• request for a copy of judicial documents;
• administrative requests, or requests from non-profit organizations, voluntary associations and sports federations recognized by CONI.

Digital revenue stamp and invoices

Invoices without VAT for an amount greater than € 77.47, typically those issued by subjects with a VAT number on a flat-rate basis, require the affixing of a duty stamp of € 2.

A different procedure is available for these categories, a specific final statement must be completed.
This declaration must be submitted by electronic request which must be made by January 31 of the year immediately following the tax year.
All invoices issued in the tax calendar year must be indicated in the form.

At this point the amount to be paid will be calculated using the F24 form using the following tax codes:

• 2505: in the case of payments in installments;
• 2506: for the payment of the deposit;
• 2507: for the payment of any penalties;
• 2508: for the payment of any interest due.