How to charge the stamp duty to the customer

If you are in the regime forfettario and want to charge the virtual stamp to your customer, simply add a line in the body of the invoice stating 'stamp duty', quantity: 1, amount: € 2, rate: “regime forfettario”

NB. this amount charged will be included in your invoice and thus form part of the tax base on which you will calculate taxes and contributions.

Even if you charge the stamp duty to your customer on the invoice, you will still have to apply the virtual stamp duty on the invoice and make payment via an F24.