Single rate regime, the amount of the stamp charged on the customer’s invoice, considered income or compensation, also enters the income subject to the single rate tax. To clarify this, the Tax Agency with the response to appeal no. 428 of August 12, 2022.
Flat rate schemefalls inside the entry for the application of Single tax also the amount of stamp duty charged on the invoice to the client, who assumes the nature of income or remuneration.
To clarify is theTax agencywith the response to question No. 428 of August 12, 2022.
For holders of Value Added 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, considers that the stamp duty charged to the customer does not constitute taxable income, considering that the amount of the income would be different in this case depending on whether the customer 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 rate tax the stamp charged on the customer’s invoice also generates income
Holders of a flat-rate VAT number do not charge VAT on invoices issued, so they are subject toStamp duty if the sum indicated is greater than 77.47 euros.
This is one of the first points highlighted by the Treasury, which with its response to question no. 428, of August 12, 2022, therefore, focuses on the inclusion among the income or fees ofstamp duty charged on the invoice from the issuer to the client, for the purposes of taxation and the determination of the income for the flat rate scheme.
Although theStamp duty is jointly and severally owed by the issuer of the invoice and the client, the Tax Agency indicates that as it clarifies in the answer no. 67/E of 2020:
“The obligation to mark invoices or receipts is a by the person delivering or sending the documentAs for this type of deed, the stamp duty is due from the beginning, that is, from the moment of formation “.
The obligation to pay the stamp duty falls primarily on the service provider, who may, however, request a refund from the customer of the amount paid.
In this case, the tax collection is refunded in professional remuneration.
Flat-rate system, the tax on Documented Legal Acts charged to the client is part of the income and fees and generates income
Therefore, the stamp required from the client is part of the income and fees of the holder of a VAT number, and thus contributes to the calculation for the flat-rate determination of income.
This was highlighted by the Tax Agency, which requests a clarification provided during the health emergency and in the context of non-refundable contributions with circular no. 5/E of May 14, 2021, with which it was highlighted that for the purposes of calculating income, the expenses borne by the customer for stamp duty are also relevant.
A clarification that now generally extends to determining income for the application of the single tax.
the amount of the the stamp charged to the customer thus becomes part of the income and fees and contributes to the lump-sum determination of the income subject to the 15 or 5 percent substitute tax.
- Tax Agency – answer to question no. 428 of August 12, 2022
- Article 1, paragraphs 54 to 89 of Law no. 190 of 2014 (flat rate regime). Stamp duty charged on the invoice.
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