Stamp Duty & Registration Tax
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Frequently Asked Questions
Everything you need to know about stamp duty and registration tax
When does stamp duty apply to an invoice?
The €2.00 stamp duty applies to invoices exceeding €77.47 that are outside the VAT scope, VAT-exempt, or not subject to VAT. Invoices with VAT are exempt from stamp duty.
How does the registration tax work for lease contracts?
For residential lease contracts the registration tax is 2% of the annual rent, with a minimum of €67. Alternatively, a flat tax (cedolare secca) of 21% (or 10% for agreed rents) can be chosen, replacing income tax, registration tax and stamp duty.
Who pays the registration tax?
The registration tax is jointly borne by all parties to the contract. For residential leases it is generally split equally between landlord and tenant, unless otherwise agreed.
How is stamp duty on a bill of exchange calculated?
The stamp duty on bills of exchange is 12 per thousand (i.e., 1.2%) of the nominal value of the instrument. It is a proportional tax and must be applied at the time of issue.
When does an Italian invoice need stamp duty?
Invoices with no VAT for amounts above 77.47 euro need the 2 euro stamp, paid by whoever issues them. On an electronic invoice it is settled virtually, with a quarterly payment.
How does registration tax work on a tenancy?
It is a percentage of the yearly rent, with a minimum set by law, and it is split between landlord and tenant unless they agree otherwise. Under the flat rate regime registration does not call for it.
When is stamp duty due on a receipt?
On receipts and acknowledgements for amounts above 77.47 euro, when the sum is not already subject to VAT. The stamp goes on the original copy, the one kept by whoever pays.