Flat-rate regime, the amount of the stamp charged on the customer’s invoice, considered revenue or compensation, also enters the income subject to the flat tax. This was clarified by the Inland Revenue with the response to question no. 428 of 12 August 2022.
Flat-rate schemefalls within the income for the application of the flat tax also the amount of stamp duty charged on the invoice to the customer, who assumes the nature of revenue or remuneration.
To clarify it is theRevenue Agencywith the response to question no. 428 of 12 August 2022.
For holders of VAT number who apply the flat tax of 15 or 5 percent this is an important clarification.
The Revenue Agency does not embrace the thesis of the momentwho on the contrary believes that the stamp duty charged to the customer does not constitute taxable revenue, considering that the amount of income would in this case be different depending on whether the client advances the cost of the stamp duty or, on the contrary, is supported by the issuer who then transfers it to the end customer.
Flat-rate regime, for the flat tax the stamp charged on the customer’s invoice also makes income
Holders of a flat-rate VAT number do not charge VAT on the invoices issued, which are therefore subject tostamp duty if the sum indicated is greater than 77.47 euros.
This is one of the first points highlighted by the Inland Revenue, which with its response to question no. 428 of 12 August 2022 therefore focuses on the inclusion among the revenues or fees ofstamp duty charged on the invoice from the issuer to the customer, for the purposes of taxability and the determination of the income for the flat-rate scheme.
Although thestamp duty is due jointly and severally by the issuer of the invoice and the customer, the Revenue Agency points out that as clarified in reply no. 67 / E of 2020:
“The obligation to mark invoices or receipts is a charged to the person who delivers or sends the documentas for these types of deeds the stamp duty is due from the outset, ie from the moment of formation. “
The obligation to pay stamp duty is primarily borne by the service provider, who can, however request a refund from the customer of the amount paid.
In this case, the charge back of the tax is reimbursed in the professional’s remuneration.
Flat-rate regime, the stamp duty charged to the customer is part of the revenues and fees and makes income
The stamp required from the customer is therefore part of the revenues and fees of the VAT number holder, and therefore contributes to the calculation for the flat-rate determination of income.
This is what was highlighted by the Revenue Agency, which calls for a clarification provided during the health emergency and in the context of non-repayable contributions with the circular no. 5 / E of May 14, 2021, with which it was highlighted that for the purposes of calculating revenues, the expenses charged to the customer for stamp duty are also relevant.
A clarification that now it generally extends to the determination of income for the application of the flat tax.
The amount of the stamp charged to the customer thus becomes part of revenues and fees and contributes to the flat-rate determination of the income subject to the substitute tax of 15 or 5 percent.
- Revenue Agency – response to question no. 428 of 12 August 2022
- Article 1, paragraphs 54 to 89 of law no. 190 of 2014 (flat-rate scheme). Stamp duty charged on the invoice.