Advance fees subject to stamp duty except for taxes on behalf of the client

With its response to query no. 491 of 20/07/2021, the Revenue Office specified that, if an electronic invoice issued by a professional also includes expenses advanced in the name and on behalf of the client (excluded those pursuant to art. 15 of Presidential Decree no. 633/72), they are not exempt from stamp duty by virtue of the principle of alternation between VAT and stamp duty, but they must be subject to a 2 euro tax pursuant to art. 13 paragraph 1 of the Tariff, part I, annexed to Presidential Decree 642/72 (if total amounts exceed 77.47 euro), unless they concern taxes due by the client, in which case exemption from stamp duty provided for in art. 5 of Table B annexed to Presidential Decree 642/72 may be applied.