Bollo virtuale required for exempt invoices in Italy

This is the rejection, word for word: „[BR-IT-05] Italian invoices without VAT above €77.47 require virtual stamp duty (bollo virtuale).“

Why this matters in Italy

Italy requires e-invoicing using FatturaPA (XML). A warning: the invoice is not rejected outright in Italy, but it should be fixed.

Stamp duty is legally required for certain VAT-exempt Italian invoices.

What to have readyThe missing value from your purchase order, contract or bookkeeping.

What we doAdd bollo virtuale when applicable.

Choose the rejected invoiceor drop it here

XRechnung XML or ZUGFeRD PDF. Checking is free · corrected file €1.90 · the first every 30 days is free · no sign-up.

01Check thresholdVAT-exempt amount > €77.47

02Add DatiBolloBolloVirtuale=SI and ImportoBollo=2.00

03Who paysTypically buyer, add to description

Phase	Status	Scope
B2G	Live (Jun 2014)	All public administration suppliers
B2B	Live (Jan 2019)	All domestic transactions
B2C	Live (Jan 2019)	All domestic transactions
Flat-rate taxpayers	Live (Jul 2022)	Extended to forfettari regime

Bollo not applied

Wrong amount

Threshold not checked