The answer to ruling no. 428 of 12.08 which indirectly intervenes on a topic that was discussed about two years ago, that is, with which code to display the stamp on the invoices of the flat-rate in the CU.
In the light of the answer given, it seems that, using the current encoding, in the CU, the stamp duty charged on the lump sum should be added to what is stated in point 7, in correspondence with the code 24 in the point 6 (sums not subject to withholding).
Some considerations arise from the question, taking into account that the Agency's interpretation does not appear to coincide with the practice normally followed by the substitutes:
a)with them 2022 incomes 2021 have now been sent to the recipients and, perhaps, also to the Agency. 1 to the perceiver, furthermore they will have already determined their income and paid taxes on the certified values (i.e. excluding stamp duty). I don't think anything more can be done regarding that year;
b)per le CU 2023 incomes 2022 there is obviously time to intervene, but the extraction criteria need to be changed, always assuming that the invoice stamp has been accounted for separately from other advance expenses. If this is not the case, it is necessary to decide whether to take over the records of all the professionals' invoices (v. beyond) 2022 and separate the stamp duty from any other advances;
c)the answer in questions could result in some flat fee, In the 2021, exceed the threshold of 25 €k for electronic invoicing or even that of 65 €k for access to the scheme;
d)the answer concerns a taxpayer in the flat rate regime but it is believed that the principles expressed apply to all taxpayers who issue invoices with stamp duty, therefore also ordinary professionals, which charge fees and advances for amounts exceeding €77.47. The stamp duty should therefore be subject to contributions to the provident fund, VAT and withholding tax. It is conceivable that hardly any professional has charged VAT on the stamp duty and that some substitute has collected the withholding tax on it.