Within the Invoices and Fees area, each taxpayer will be able to consult List A and List B drawn up by the Revenue Agenc

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For electronic invoices for which stamp duty is due, the “Virtual stamp duty” field contained in the electronic invoice layout must be set to “YES”.


List A, which cannot be modified , contains all invoices issued and for which payment of stamp duty has been indicated (valuation “YES”);
List B, which can be modified , contains invoices for which the payment of stamp duty has not been indicated, even though it was due.
Both lists are made available on Invoices and Payments by the fifteenth day of the month following the end of the quarter and the taxpayer will be able to view them and, if necessary, modify list B by the last day of the same month.

For example, for the 1st quarter, the lists are made available by April 15 and can lithuania whatsapp resource be modified by April 30. The only exception to this rule is the 2nd quarter, for which the deadline for making changes is extended to September 10, in consideration of the holiday period of July and August.

In particular, taxpayers may modify the list to confirm or enrich the integration prepared by the Agency, in relation to those invoices for which the stamp has actually been omitted. Similarly, if the taxpayer believes that some invoices included in List B by the Agency are not subject to the tax, he may proceed to eliminate them, having to then provide the appropriate reasons in the event of a verification by the Agency itself.

We would like to point out that with an update communicated at the end of March 2023, the Revenue Agency communicated that TD16 invoices (internal reverse charge invoice integration ) are inserted in List A – non-modifiable of the transferee/client.

In general, stamp duty is due for electronic invoices whose total amount is greater than 77.47 euros and which refer to transactions not subject to VAT, not taxable or exempt from VAT.

We refer to the full text of the Revenue Agency Guide and the technical specifications for the timely consultation of all the obligations briefly summarized here.