Stamp Duty for Forfettari: What Freelancers Need to Know
If you’re a freelancer in Italy, understanding stamp duty for forfettari is key to staying compliant and avoiding unexpected fines. Even under the simplified regime forfettario, certain obligations — like applying the marca da bollo — still apply.
In this guide, we’ll break down when, how, and how much stamp duty you need to add to your invoices, and what it means for your taxes.
What Is Stamp Duty (Marca da Bollo)?
Marca da bollo is a flat €2 tax applied to certain invoices. Unlike VAT (IVA), it’s not a percentage but a fixed amount required under specific conditions.
📋 Example Invoice with Marca da Bollo
- Service fee: €300
- Imposta di bollo: €2
- Total invoice: €302
When Is the Marca da Bollo Required?
If you’re operating under the regime forfettario, you don’t charge VAT. But when your invoice total is €77.47 or more, and no VAT is included, you must add a €2 marca da bollo.
- ✅ Required: invoices of €77.47 or more without VAT
- ❌ Not required: invoices under €77.47 or those that include VAT
📍 Note: This rule applies whether your client is in Italy or abroad.
How to Apply Stamp Duty on Electronic Invoices
If you issue electronic invoices (fatture elettroniche), the marca da bollo is applied digitally through your invoicing platform (like Fatture in Cloud).
The Agenzia delle Entrate keeps track and calculates how many stamps you owe per quarter. They’ll prepare a pre-filled F24 form, which you can pay via their portal using SPID or CIE.
Payment deadlines:
- 🗓️ By 30 November for invoices from Q1–Q3
- 🗓️ By 28 February for Q4 invoices
Can You Charge the €2 to Your Client?
Yes, you can add the €2 marca da bollo to the invoice and label it as “Imposta di bollo”. But there’s a catch: doing so increases your taxable income.
Here’s why:
- The €2 is treated as additional income
- It raises your income tax and, if applicable, social security contributions (like INPS)
- If you charge a 4% pension fund surcharge (e.g., for freelancers in professional associations), it will apply to the €2 as well
⚠️ Whether or not you pass the cost to the client, you are still responsible for paying the stamp duty to the tax office.
What If You Forget to Apply It?
Forgetting to apply the marca da bollo can result in penalties. If you’re unsure whether a specific invoice requires it, ask your accountant — it’s better to double-check than get fined later.
Final Tips for Managing Stamp Duty for Forfettari
- Use invoicing platforms that automatically handle marca da bollo
- Keep an eye on deadlines for F24 payments
- Clarify with your accountant if in doubt
