Create an Invoice as a Flat-Rate Taxpayer

If you operate under the Italian flat-rate tax regime (regime forfettario - RF19), your invoices have specific characteristics: you don’t charge VAT to customers, but you must apply a stamp duty (marca da bollo) for amounts over 77.47 euros. This guide explains how to correctly configure your profile and create your electronic invoices.

Before You Start

To issue invoices as a flat-rate taxpayer, you need:

• An active FatturaSmart account
• Your business details (VAT number, fiscal code, address)
• Your client’s recipient code (codice destinatario) or certified email (PEC)

Part 1: Configure Your Profile for the Flat-Rate Regime

Profile configuration is done once. After setting it up, all your invoices will automatically use the correct settings.

Step 1: Access Profile Settings

1. From the dashboard, click Settings in the side menu
2. Select Company Profile

Step 2: Set the Tax Regime

In the Tax Regime (Regime Fiscale) field, select:

What happens when you select RF19? The system automatically configures the optimal settings for flat-rate taxpayers: sets the default VAT to “exempt” and disables withholding tax.

Step 3: Verify Your Business Type

After selecting RF19, the system shows only business types compatible with the flat-rate regime. Select the one that best describes your profession or activity.

Step 4: Complete the Required Fields

Make sure to fill in:

Step 5: Save Your Settings

Click Save to confirm. Your profile is now configured for the flat-rate regime.

Part 2: Create an Invoice

Now that your profile is configured, you can create your first invoice.

Step 1: Start a New Invoice

1. From the side menu, click Invoices
2. Click the New Invoice button (or press the + key)

Step 2: Select the Client

1. Click the Client button at the top
2. Search for an existing client or create a new one
3. Enter the client’s details:
   • VAT Number or Fiscal Code (at least one required)
   • Company Name or full name
   • Complete Address
   • Recipient Code (7 characters) or PEC for delivery

For private individuals (no VAT number): Enter the fiscal code and use recipient code “0000000” (seven zeros).

Step 3: Verify Document Details

The system automatically fills in:

• Document Type: TD01 (Invoice)
• Date: Today’s date
• Number: The next available number in your series

You can change the date if needed, but it must be equal to or later than your last issued invoice.

Step 4: Add Invoice Lines

1. Click the + button to add a line
2. Fill in the fields:

VAT in the flat-rate regime: As a flat-rate taxpayer, your invoices are VAT exempt. The system automatically selects the correct rate (0% with nature “N2.2” - not subject).

3. Repeat for each product or service to invoice

Step 5: Stamp Duty

If the invoice total exceeds 77.47 euros, you must apply the 2 euro stamp duty.

How it works in FatturaSmart:

• The system automatically detects when stamp duty is required
• It asks for confirmation before adding it
• Click Yes to automatically add the stamp duty line

The stamp duty appears as a separate line in the invoice:

• Description: “Stamp duty” (Imposta di bollo)
• Amount: 2.00 euros

Who pays the stamp duty? The stamp duty is charged to the client. It’s added to the invoice total.

Step 6: Set Payment Terms

In the Payment section:

1. Select the Payment Method (e.g., Bank transfer)
2. Set the Due Date (you can use quick buttons: 30, 60, 90 days)
3. If you chose bank transfer, enter your IBAN

Step 7: Review the Summary

Before saving, check the summary on the right:

• Taxable: The total of your services
• VAT: 0.00 euros (you’re flat-rate)
• Stamp Duty: 2.00 euros (if applicable)
• Total: The amount the client must pay

Step 8: Save or Send

You have two options:

Practical Example

Situation: You’re a flat-rate consultant and need to invoice a consulting service for 500 euros.

1. Create new invoice
2. Select client: ABC Company Ltd
3. Add line:
   • Description: “Strategic consulting - January 2024”
   • Quantity: 1
   • Price: 500.00 euros
   • VAT: 0% exempt (already selected)
4. Stamp duty: The system asks to add the stamp (500 euros > 77.47 euros). Confirm with Yes.
5. Payment: Bank transfer, due in 30 days
6. Invoice total: 502.00 euros (500 + 2 stamp duty)
7. Send to SDI

Frequently Asked Questions

Do I always need to add stamp duty?

Only if the invoice total exceeds 77.47 euros. For invoices below this amount, stamp duty is not required.

Can I charge VAT as a flat-rate taxpayer?

No. Under the flat-rate regime, you are VAT exempt, so you cannot charge it to customers. This is one of the regime’s advantages: more competitive prices for the end customer.

What should I write in the invoice description?

Clearly describe the product sold or service provided. For example:

• “Tax consulting - March 2024”
• “Website development - project XYZ”
• “Private English lessons - 10 hours”

I made a mistake in an already sent invoice. What do I do?

If you’ve already sent the invoice, you cannot edit it. You must issue a credit note (TD04) to cancel the incorrect invoice, then issue a new correct one.

Where can I see if the invoice was delivered?

In the invoice list, each document shows its status:

• Draft: Not yet sent
• Sent: Being processed by SDI
• Delivered: Received by the client
• Rejected: Error, check the rejection message

Need Help?

If you have questions about invoicing or the flat-rate regime, contact us:

• WhatsApp: Click the icon at the bottom right
• Email: support@fatturasmart.com

Next step: Customize Invoice Templates →