Electronic invoices: the new ones arrive tax codes for the recovery ofstamp duty.
L’Revenue Agency provided all the instructions for the payment of stamp duty on electronic invoices and related interests And sanctions in the resolution of 31 May 2024.
Interested parties can proceed to payment indicating the codes in the F24 model or in form F24 public bodies.
Stamp duty on electronic invoices: the tax codes to pay the recovery
L’Revenue Agency with the resolution no. 28 of 31 May 2024, establishes the new ones tax codes to proceed with the payment of the sums deriving from recovery of thestamp duty due on electronic invoices.
Such codes allow interested taxpayers to proceed with payment of thestamp duty on electronic invoices and related interests And sanctionsdue following the automated control provided for in Article 2 of decree of the Ministry of Economy and Finance of 4 December 2020.
In fact, the Agency makes use of automated control procedures and in the event that it detects the delayed, omitted or insufficient payment of the stamp duty due on the electronic invoices sent via the Exchange System, it communicates to the taxpayer the amount of thetaxfrom the sanction and gods interests due.
The document therefore establishes the following new ones tax codes to be used to allow the payment via i models F24 and F24 public bodies (F24 EP).
| Tax code | Meaning |
|---|---|
| A400 | Stamp duty on electronic invoices – article 2 of the decree of the Ministry of Economy and Finance of 4 December 2020 – Automated control |
| A401 | Stamp duty on electronic invoices – article 2 of the decree of the Ministry of Economy and Finance of 4 December 2020 – Automated control – sanctions |
| A402 | Stamp duty on electronic invoices – article 2 of the decree of the Ministry of Economy and Finance of 4 December 2020 – Automated control – interests |
Stamp duty on electronic invoices: how to proceed with the payment via F24
These are, therefore, the new ones tax codes to be used to proceed with the payment of thestamp duty on electronic invoices and the related interests and penalties following the automated control.
The Revenue Agency document also provides the instructions to proceed to payment through F24 model And F24 EP model.
As regards the F24 model, in the process of compilationthe tax codes indicated in the table are displayed in the section “Treasury”, corresponding to the sums indicated in the column “debit amounts paid”, with the indication nei fields “deed code” And “reference year“, in the format “AAAA”, of the information available in the communications sent electronically by the Revenue Agency.
In case of filling in the F24 EP modelhowever, the tax codes are displayed according to the compilation mode given below:
- in the section “Treasury” (value F), corresponding to the sums indicated in the “debit amounts paid” column;
- the fields “deed code” And “reference B” are valorised, respectively, with the deed code and the year found in the communications sent electronically by the Revenue Agency;
- the field “reference A” is not valued.
Below is the document with the AdE resolution n. 28 of 31 May 2024.
- Revenue Agency – Resolution n. 28 of 31 May 2024
- Tax codes for the payment of sums resulting from the recovery of stamp duty due on electronic invoices
