Imposta di bollo
Also known as: stamp duty, marca da bollo
Imposta di bollo is Italy's stamp duty (DPR 642/1972). Because forfettario invoices carry no VAT, they need a €2 stamp duty when the invoice total exceeds €77.47 — applied on the e-invoice as a virtual stamp (bollo virtuale) rather than a physical one.1
What this means for you
If you're on the forfettario, remember the €2 bollo on invoices over €77.47 — a common oversight. The stamp duty is paid to the Agenzia delle Entrate quarterly via F24, and can legitimately be recharged to your client on the invoice.
Common questions
Do forfettario invoices need a stamp duty (imposta di bollo)?
Yes. Because forfettario invoices carry no VAT, a €2 imposta di bollo applies whenever the invoice total exceeds €77.47, added on the e-invoice as a virtual stamp (DPR 642/1972).
Related terms
Sources
Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.