DL 8 April 2020, n. 23, art. 26
The art. 26 of Legislative Decree no. 23/2020 (Liquidity Decree) provided that the payment of the stamp duty can be made, without the application of penalties and interest:
- by the deadline of the second quarter, therefore by July 20, for the first quarter, if the amount is less than 250 euros;
- by 20 October 2020, if, on the other hand, the total amount of tax due for the first six months of the year is less than 250 euros.
Nothing changes, however, for the deadlines for payment of the stamp duty due for electronic invoices issued in the third and fourth quarter.
The law introduced a faculty, not an obligation. It is therefore possible to pay the stamp duty due for the first quarter by 20 April, even if the amount is less than 250 euros.
ATTENTION: It is recalled that the taxpayer - who eventually falls under the conditions of suspension of payments established by art. 18 of Legislative Decree no. 23/2020, but who is owed by way of stamp duty on electronic invoices for the first quarter of 2020 for an amount exceeding 250 euros - he will still have to pay this stamp duty by 20 April 2020, as the payment of this tax does not fall within the
suspension ordered by the aforementioned provision.