Set Up Tax Stamp on Invoices

The tax stamp (Italian: “marca da bollo” or stamp duty) of 2 euros is a mandatory tax on certain Italian electronic invoices. This guide shows you how to add it correctly to your invoice and how to choose whether to charge it to the customer.

What is the Tax Stamp?

The tax stamp is a fixed duty of €2.00 that replaces the old paper stamp. In electronic invoices, it’s indicated “virtually” and paid quarterly to the Italian Revenue Agency (Agenzia delle Entrate).

When is the Tax Stamp Required?

The tax stamp is required when both of these conditions are true:

1. The total invoice amount exceeds €77.47
2. The invoice doesn’t include VAT (exempt, excluded, or out-of-scope operations)

Typical cases requiring the tax stamp

• Invoices from flat-rate taxpayers (regime forfettario)
• Invoices with VAT-exempt operations (art. 10 DPR 633/72)
• Invoices for exempt healthcare services
• Invoices for out-of-scope VAT operations

When the tax stamp is NOT required

• Invoices with VAT (even reduced rates)
• Invoices of €77.47 or less
• Operations subject to reverse charge for foreign transactions

FatturaSmart helps you: If your invoice requires a tax stamp, the system automatically suggests it before saving or sending.

How to Add the Tax Stamp in FatturaSmart

Step 1: Open the Invoice

Create a new invoice or open a draft invoice you’re working on.

Step 2: Open the Add Fields Menu

1. On the invoice screen, find the Add button at the top of the form
2. Click Add to open the menu with optional fields

Step 3: Select Tax Stamp

1. In the menu that opens, find the Tax Stamp option
2. Click on Tax Stamp

A side panel will open with the tax stamp options.

Step 4: Choose Who Pays the Stamp

In the panel, you have two options:

Step 5: Confirm

• If you want to charge the stamp to the customer, click Charge stamp to customer
• The tax stamp will be added and you’ll see a summary card in the invoice

What You See After Adding the Stamp

Once the tax stamp is added, an information card appears in the invoice showing:

• Amount: €2.00
• Who pays: “Tax stamp charged to the customer” or “Tax stamp is your charge”

If you chose to charge it to the customer

You’ll see a new line in the invoice with:

• Description: “Marca da bollo” (Tax stamp)
• Amount: €2.00
• This line is VAT-exempt (non-taxable operation)

To modify or remove the stamp

1. Click on the tax stamp card
2. In the panel that opens:
   • Click Delete to remove the stamp from the invoice
   • Or close to keep the current settings

Automatic Stamp Suggestion

FatturaSmart helps you not forget the stamp. When you save or send an invoice that likely requires a stamp, you’ll see a message:

“You probably need to add a €2.00 stamp duty for this document.”

You can choose:

• Add and Save (or Add and Send): Adds the stamp and proceeds
• Save without stamp (or Send without stamp): Proceeds without adding the stamp

Note: The suggestion appears when the total exceeds €77.47 and there are no lines with VAT. If you’re sure the stamp isn’t needed, you can ignore the suggestion.

Check Before Sending

Before sending the invoice to SDI, verify:

• Tax stamp added (if required)
• Correct choice between charging the customer or keeping it as your cost
• Total amount correctly includes the stamp (if charged)

Frequently Asked Questions

Can I charge the stamp to the customer?

Yes, it’s a common and legitimate practice. Many professionals and flat-rate taxpayers charge the stamp to the customer as a separate line item.

Can the customer refuse to pay the stamp?

It depends on commercial agreements. The obligation to pay the stamp lies with the invoice issuer, but it’s common practice to charge it to the customer. We recommend clarifying this before issuing the invoice.

What happens if I don’t include the stamp when it’s required?

The Italian Revenue Agency may apply penalties. The stamp is still required in the quarterly payment and, if not included, administrative sanctions may follow.

Can I change the stamp setting after sending the invoice?

No. Once sent to SDI, the invoice cannot be modified. If you made a mistake, you’ll need to issue a credit note and create a new correct invoice.

How do I pay the stamp duty to the Revenue Agency?

Payment is made quarterly via F24 form with tax code 2501. The Revenue Agency automatically calculates the amount due based on invoices sent to SDI and communicates it in your tax drawer (cassetto fiscale).

I’m a flat-rate taxpayer: do I always need the stamp?

If you issue invoices over €77.47, yes. Flat-rate taxpayers don’t apply VAT, so their invoices almost always fall under the stamp obligation when exceeding the threshold.

Quick Summary

1. Open the invoice
2. Click Add
3. Select Tax Stamp
4. Choose whether to charge the customer or keep it as your cost
5. Save or Send the invoice

Need Help?

If you have questions about the tax stamp, contact us:

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

Related guides:

• Create an Invoice as a Flat-Rate Taxpayer →
• Issue a Credit Note →