{"id":815,"date":"2021-07-23T15:14:03","date_gmt":"2021-07-23T13:14:03","guid":{"rendered":"https:\/\/www.studiosgaravato.it\/spese-anticipate-soggette-a-imposta-di-bollo-salvo-per-imposte-per-conto-del-cliente\/"},"modified":"2021-10-04T15:34:44","modified_gmt":"2021-10-04T13:34:44","slug":"advance-fees-subject-to-stamp-duty-except-for-taxes-on-behalf-of-the-client","status":"publish","type":"post","link":"https:\/\/www.studiosgaravato.it\/en\/advance-fees-subject-to-stamp-duty-except-for-taxes-on-behalf-of-the-client\/","title":{"rendered":"Advance fees subject to stamp duty except for taxes on behalf of the client"},"content":{"rendered":"\n<p>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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":3,"featured_media":767,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[107],"tags":[],"class_list":["post-815","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/posts\/815","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/comments?post=815"}],"version-history":[{"count":0,"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/posts\/815\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/media\/767"}],"wp:attachment":[{"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/media?parent=815"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/categories?post=815"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.studiosgaravato.it\/en\/wp-json\/wp\/v2\/tags?post=815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}