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BEGIN:VEVENT
UID:3ab7782f8dd7d8aa0b05eda8f0365d44
CATEGORIES:Pagamenti
CREATED:19700101T010000
SUMMARY:Imposta di bollo su fatture elettroniche
DESCRIPTION:<p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">Il ve
 rsamento dell’imposta di bollo sulle fatture elettroniche deve essere effet
 tuato trimestralmente, entro le seguenti scadenze:</p><table class="MsoNorm
 alTable" style="mso-cellspacing: 1.5pt; border: solid #0070C0 1.0pt; mso-bo
 rder-alt: solid #0070C0 .5pt; mso-yfti-tbllook: 1184; mso-border-insideh: .
 5pt solid #0070C0; mso-border-insidev: .5pt solid #0070C0;" border="1" cell
 spacing="3" cellpadding="0"><thead><tr style="mso-yfti-irow: 0; mso-yfti-fi
 rstrow: yes;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid
  #0070C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" styl
 e="margin-bottom: 0cm; line-height: normal;"><strong>Trimestre</strong></p>
 </td><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 
 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin
 -bottom: 0cm; line-height: normal;"><strong>Periodo di riferimento</strong>
 </p></td><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #007
 0C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="ma
 rgin-bottom: 0cm; text-align: center; line-height: normal;" align="center">
 <strong>Scadenza</strong></p></td><td style="border: solid #0070C0 1.0pt; m
 so-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p cl
 ass="MsoNormal" style="margin-bottom: 0cm; line-height: normal;"><strong>Co
 dice tributo</strong></p></td></tr></thead><tbody><tr style="mso-yfti-irow:
  1;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 
 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin
 -bottom: 0cm; line-height: normal;">1° trimestre</p></td><td style="border:
  solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .7
 5pt .75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-heig
 ht: normal;">Gennaio – Marzo 2026</p></td><td style="border: solid #0070C0 
 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75pt
 ;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">1 
 giugno 2026 <strong>(2) </strong>(differibile al 30 settembre se ≤ €5.000)<
 /p></td><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070
 C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="mar
 gin-bottom: 0cm; line-height: normal;">2521</p></td></tr><tr style="mso-yft
 i-irow: 2;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #
 0070C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style=
 "margin-bottom: 0cm; line-height: normal;">2° trimestre</p></td><td style="
 border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .
 75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; li
 ne-height: normal;">Aprile – Giugno 2026</p></td><td style="border: solid #
 0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75p
 t .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: norm
 al;">30 settembre 2026 (differibile al 1° dicembre se cumulato ≤ €5.000)</p
 ></td><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0
  .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margi
 n-bottom: 0cm; line-height: normal;">2522</p></td></tr><tr style="mso-yfti-
 irow: 3;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #00
 70C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="m
 argin-bottom: 0cm; line-height: normal;">3° trimestre</p></td><td style="bo
 rder: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75
 pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line
 -height: normal;">Luglio – Settembre 2026</p></td><td style="border: solid 
 #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75
 pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: nor
 mal;">30 novembre 2026 <strong>(2)</strong></p></td><td style="border: soli
 d #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .
 75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: n
 ormal;">2523</p></td></tr><tr style="mso-yfti-irow: 4; mso-yfti-lastrow: ye
 s;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .
 5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin-
 bottom: 0cm; line-height: normal;">4° trimestre</p></td><td style="border: 
 solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75
 pt .75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-heigh
 t: normal;">Ottobre – Dicembre 2026</p></td><td style="border: solid #0070C
 0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75
 pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">
 1° marzo 2027 <strong>(2)</strong></p></td><td style="border: solid #0070C0
  1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75p
 t;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">2
 524</p></td></tr></tbody></table><p style="margin: 0cm;"><strong>Modalità d
 i versamento:</strong></p><p style="margin: 0cm;">- Tramite modello F24 <st
 rong>(1)</strong></p><p style="margin: 0cm;"> </p><p style="margin: 0cm;">-
  Qualora l'<em>imposta</em> a debito non superi il limite di € 100,00, il v
 ersamento è effettuato insieme a quello dovuto per il periodo successivo.</
 p><p style="text-indent: -18.0pt; mso-list: l0 level1 lfo1; display: none; 
 tab-stops: list 36.0pt; margin: 0cm 0cm 0cm 36.0pt;"><!-- [if !supportLists
 ]-->·<!--[endif]--> </p><p style="text-indent: -18.0pt; mso-list: l0 level1
  lfo1; display: none; tab-stops: list 36.0pt; margin: 0cm 0cm 0cm 36.0pt;">
 <!-- [if !supportLists]-->·<!--[endif]--> </p><p style="text-indent: -18.0p
 t; mso-list: l0 level1 lfo1; display: none; tab-stops: list 36.0pt; margin:
  0cm 0cm 0cm 36.0pt;"><!-- [if !supportLists]-->·<!--[endif]--> </p><p styl
 e="text-indent: -18.0pt; mso-list: l0 level1 lfo1; display: none; tab-stops
 : list 36.0pt; margin: 0cm 0cm 0cm 36.0pt;"><!-- [if !supportLists]-->·<!--
 [endif]--> </p><p style="margin: 0cm;">Fine modulo</p><p class="MsoNormal" 
 style="margin-bottom: 0cm; line-height: normal;"><strong>ved.: </strong><br
 ><a href="risorse/utility/ravvedimenti-e-sanzioni/pagamento-imposte/imposta
 -di-bollo-su-fatture-elettroniche-1744215083">Imposta di bollo su fatture e
 lettroniche</a></p><p style="margin: 0cm; text-align: justify;"><a name="_H
 lk182751789"></a><strong>(1)</strong>  Tutti i titolari di partita <em>Iva 
 </em>hanno l’obbligo di presentare il <em>modello F24</em> <strong>esclusiv
 amente con modalità telematiche</strong>:</p><p style="margin: 0cm; text-al
 ign: justify;"><strong>Direttamente </strong>mediante i servizi:</p><p styl
 e="margin: 0cm; text-align: justify;">- telematici messi a disposizione dal
 l'Agenzia delle Entrate ("F24 web" e "F24 online") utilizzando i canali Ent
 ratel o Fisconline;</p><p style="margin: 0cm; text-align: justify;">- inter
 net banking messi a disposizione dagli intermediari della riscossione conve
 nzionati con l'Agenzia (banche, Poste Italiane e Agenti della riscossione, 
 prestatori di servizi di pagamento)<br><strong>tramite gli intermediari</st
 rong> (professionisti, associazioni di categoria, <em>Caf</em>, ecc.)</p><p
  class="MsoNormal" style="margin-bottom: 0cm; text-align: justify; line-hei
 ght: normal;"><strong style="mso-bidi-font-weight: normal;">(2)</strong>  p
 rimo giorno lavorativo successivo alla scadenza ordinaria. I versamenti e g
 li adempimenti, anche se solo telematici, previsti da norme riguardanti l’A
 mministrazione economico-finanziaria che scadono il sabato o in un giorno f
 estivo sono sempre rinviati al primo giorno lavorativo successivo <a href="
 http://www.agenziaentrate.gov.it/wps/file/Nsilib/Nsi/Home/CosaDeviFare/Comu
 nicareDati/operazioni+rilevanti+fini+Iva/Normativa+e+prassi/articolo+7+del+
 Dl+70+2011+semplificazione+fiscale/articolo_7_dl_70_2011.pdf">art. 7, co. 1
 , lett. h), D.L. 13.5.2011, n. 70</a></p>
X-ALT-DESC;FMTTYPE=text/html:<p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">Il ve
 rsamento dell’imposta di bollo sulle fatture elettroniche deve essere effet
 tuato trimestralmente, entro le seguenti scadenze:</p><table class="MsoNorm
 alTable" style="mso-cellspacing: 1.5pt; border: solid #0070C0 1.0pt; mso-bo
 rder-alt: solid #0070C0 .5pt; mso-yfti-tbllook: 1184; mso-border-insideh: .
 5pt solid #0070C0; mso-border-insidev: .5pt solid #0070C0;" border="1" cell
 spacing="3" cellpadding="0"><thead><tr style="mso-yfti-irow: 0; mso-yfti-fi
 rstrow: yes;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid
  #0070C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" styl
 e="margin-bottom: 0cm; line-height: normal;"><strong>Trimestre</strong></p>
 </td><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 
 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin
 -bottom: 0cm; line-height: normal;"><strong>Periodo di riferimento</strong>
 </p></td><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #007
 0C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="ma
 rgin-bottom: 0cm; text-align: center; line-height: normal;" align="center">
 <strong>Scadenza</strong></p></td><td style="border: solid #0070C0 1.0pt; m
 so-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p cl
 ass="MsoNormal" style="margin-bottom: 0cm; line-height: normal;"><strong>Co
 dice tributo</strong></p></td></tr></thead><tbody><tr style="mso-yfti-irow:
  1;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 
 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin
 -bottom: 0cm; line-height: normal;">1° trimestre</p></td><td style="border:
  solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .7
 5pt .75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-heig
 ht: normal;">Gennaio – Marzo 2026</p></td><td style="border: solid #0070C0 
 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75pt
 ;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">1 
 giugno 2026 <strong>(2) </strong>(differibile al 30 settembre se ≤ €5.000)<
 /p></td><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070
 C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="mar
 gin-bottom: 0cm; line-height: normal;">2521</p></td></tr><tr style="mso-yft
 i-irow: 2;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #
 0070C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style=
 "margin-bottom: 0cm; line-height: normal;">2° trimestre</p></td><td style="
 border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .
 75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; li
 ne-height: normal;">Aprile – Giugno 2026</p></td><td style="border: solid #
 0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75p
 t .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: norm
 al;">30 settembre 2026 (differibile al 1° dicembre se cumulato ≤ €5.000)</p
 ></td><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0
  .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margi
 n-bottom: 0cm; line-height: normal;">2522</p></td></tr><tr style="mso-yfti-
 irow: 3;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #00
 70C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="m
 argin-bottom: 0cm; line-height: normal;">3° trimestre</p></td><td style="bo
 rder: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75
 pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line
 -height: normal;">Luglio – Settembre 2026</p></td><td style="border: solid 
 #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75
 pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: nor
 mal;">30 novembre 2026 <strong>(2)</strong></p></td><td style="border: soli
 d #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .
 75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: n
 ormal;">2523</p></td></tr><tr style="mso-yfti-irow: 4; mso-yfti-lastrow: ye
 s;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .
 5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin-
 bottom: 0cm; line-height: normal;">4° trimestre</p></td><td style="border: 
 solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75
 pt .75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-heigh
 t: normal;">Ottobre – Dicembre 2026</p></td><td style="border: solid #0070C
 0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75
 pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">
 1° marzo 2027 <strong>(2)</strong></p></td><td style="border: solid #0070C0
  1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75p
 t;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">2
 524</p></td></tr></tbody></table><p style="margin: 0cm;"><strong>Modalità d
 i versamento:</strong></p><p style="margin: 0cm;">- Tramite modello F24 <st
 rong>(1)</strong></p><p style="margin: 0cm;"> </p><p style="margin: 0cm;">-
  Qualora l'<em>imposta</em> a debito non superi il limite di € 100,00, il v
 ersamento è effettuato insieme a quello dovuto per il periodo successivo.</
 p><p style="text-indent: -18.0pt; mso-list: l0 level1 lfo1; display: none; 
 tab-stops: list 36.0pt; margin: 0cm 0cm 0cm 36.0pt;"><!-- [if !supportLists
 ]-->·<!--[endif]--> </p><p style="text-indent: -18.0pt; mso-list: l0 level1
  lfo1; display: none; tab-stops: list 36.0pt; margin: 0cm 0cm 0cm 36.0pt;">
 <!-- [if !supportLists]-->·<!--[endif]--> </p><p style="text-indent: -18.0p
 t; mso-list: l0 level1 lfo1; display: none; tab-stops: list 36.0pt; margin:
  0cm 0cm 0cm 36.0pt;"><!-- [if !supportLists]-->·<!--[endif]--> </p><p styl
 e="text-indent: -18.0pt; mso-list: l0 level1 lfo1; display: none; tab-stops
 : list 36.0pt; margin: 0cm 0cm 0cm 36.0pt;"><!-- [if !supportLists]-->·<!--
 [endif]--> </p><p style="margin: 0cm;">Fine modulo</p><p class="MsoNormal" 
 style="margin-bottom: 0cm; line-height: normal;"><strong>ved.: </strong><br
 ><a href="https://www.studiomontanaro.com/risorse/utility/ravvedimenti-e-sa
 nzioni/pagamento-imposte/imposta-di-bollo-su-fatture-elettroniche-174421508
 3">Imposta di bollo su fatture elettroniche</a></p><p style="margin: 0cm; t
 ext-align: justify;"><a name="_Hlk182751789"></a><strong>(1)</strong>  Tutt
 i i titolari di partita <em>Iva </em>hanno l’obbligo di presentare il <em>m
 odello F24</em> <strong>esclusivamente con modalità telematiche</strong>:</
 p><p style="margin: 0cm; text-align: justify;"><strong>Direttamente </stron
 g>mediante i servizi:</p><p style="margin: 0cm; text-align: justify;">- tel
 ematici messi a disposizione dall'Agenzia delle Entrate ("F24 web" e "F24 o
 nline") utilizzando i canali Entratel o Fisconline;</p><p style="margin: 0c
 m; text-align: justify;">- internet banking messi a disposizione dagli inte
 rmediari della riscossione convenzionati con l'Agenzia (banche, Poste Itali
 ane e Agenti della riscossione, prestatori di servizi di pagamento)<br><str
 ong>tramite gli intermediari</strong> (professionisti, associazioni di cate
 goria, <em>Caf</em>, ecc.)</p><p class="MsoNormal" style="margin-bottom: 0c
 m; text-align: justify; line-height: normal;"><strong style="mso-bidi-font-
 weight: normal;">(2)</strong>  primo giorno lavorativo successivo alla scad
 enza ordinaria. I versamenti e gli adempimenti, anche se solo telematici, p
 revisti da norme riguardanti l’Amministrazione economico-finanziaria che sc
 adono il sabato o in un giorno festivo sono sempre rinviati al primo giorno
  lavorativo successivo <a href="http://www.agenziaentrate.gov.it/wps/file/N
 silib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rilevanti+fini+Iva/No
 rmativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+fiscale/articolo
 _7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, n. 70</a></p>
DTSTAMP:20260829T002232
DTSTART;TZID=Europe/Rome;VALUE=DATE:20261130
DTEND;TZID=Europe/Rome;VALUE=DATE:20261201
SEQUENCE:0
RRULE:FREQ=YEARLY;UNTIL=20281130T000000Z;INTERVAL=1;BYYEARDAY=-32
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:3ab7782f8dd7d8aa0b05eda8f0365d44
CATEGORIES:Pagamenti
CREATED:20260520T122425
SUMMARY:Imposta di bollo su fatture elettroniche
DESCRIPTION:<p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">Il ve
 rsamento dell’imposta di bollo sulle fatture elettroniche deve essere effet
 tuato trimestralmente, entro le seguenti scadenze:</p><table class="MsoNorm
 alTable" style="mso-cellspacing: 1.5pt; border: solid #0070C0 1.0pt; mso-bo
 rder-alt: solid #0070C0 .5pt; mso-yfti-tbllook: 1184; mso-border-insideh: .
 5pt solid #0070C0; mso-border-insidev: .5pt solid #0070C0;" border="1" cell
 spacing="3" cellpadding="0"><thead><tr style="mso-yfti-irow: 0; mso-yfti-fi
 rstrow: yes;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid
  #0070C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" styl
 e="margin-bottom: 0cm; line-height: normal;"><strong>Trimestre</strong></p>
 </td><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 
 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin
 -bottom: 0cm; line-height: normal;"><strong>Periodo di riferimento</strong>
 </p></td><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #007
 0C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="ma
 rgin-bottom: 0cm; text-align: center; line-height: normal;" align="center">
 <strong>Scadenza</strong></p></td><td style="border: solid #0070C0 1.0pt; m
 so-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p cl
 ass="MsoNormal" style="margin-bottom: 0cm; line-height: normal;"><strong>Co
 dice tributo</strong></p></td></tr></thead><tbody><tr style="mso-yfti-irow:
  1;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 
 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin
 -bottom: 0cm; line-height: normal;">1° trimestre</p></td><td style="border:
  solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .7
 5pt .75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-heig
 ht: normal;">Gennaio – Marzo 2026</p></td><td style="border: solid #0070C0 
 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75pt
 ;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">1 
 giugno 2026 <strong>(2) </strong>(differibile al 30 settembre se ≤ €5.000)<
 /p></td><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070
 C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="mar
 gin-bottom: 0cm; line-height: normal;">2521</p></td></tr><tr style="mso-yft
 i-irow: 2;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #
 0070C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style=
 "margin-bottom: 0cm; line-height: normal;">2° trimestre</p></td><td style="
 border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .
 75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; li
 ne-height: normal;">Aprile – Giugno 2026</p></td><td style="border: solid #
 0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75p
 t .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: norm
 al;">30 settembre 2026 (differibile al 1° dicembre se cumulato ≤ €5.000)</p
 ></td><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0
  .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margi
 n-bottom: 0cm; line-height: normal;">2522</p></td></tr><tr style="mso-yfti-
 irow: 3;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #00
 70C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="m
 argin-bottom: 0cm; line-height: normal;">3° trimestre</p></td><td style="bo
 rder: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75
 pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line
 -height: normal;">Luglio – Settembre 2026</p></td><td style="border: solid 
 #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75
 pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: nor
 mal;">30 novembre 2026 <strong>(2)</strong></p></td><td style="border: soli
 d #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .
 75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: n
 ormal;">2523</p></td></tr><tr style="mso-yfti-irow: 4; mso-yfti-lastrow: ye
 s;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .
 5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin-
 bottom: 0cm; line-height: normal;">4° trimestre</p></td><td style="border: 
 solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75
 pt .75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-heigh
 t: normal;">Ottobre – Dicembre 2026</p></td><td style="border: solid #0070C
 0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75
 pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">
 1° marzo 2027 <strong>(2)</strong></p></td><td style="border: solid #0070C0
  1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75p
 t;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">2
 524</p></td></tr></tbody></table><p style="margin: 0cm;"><strong>Modalità d
 i versamento:</strong></p><p style="margin: 0cm;">- Tramite modello F24 <st
 rong>(1)</strong></p><p style="margin: 0cm;">&nbsp;</p><p style="margin: 0c
 m;">- Qualora l'<em>imposta</em> a debito non superi il limite di € 100,00,
  il versamento è effettuato insieme a quello dovuto per il periodo successi
 vo.</p><p style="text-indent: -18.0pt; mso-list: l0 level1 lfo1; display: n
 one; tab-stops: list 36.0pt; margin: 0cm 0cm 0cm 36.0pt;">·&nbsp;</p><p sty
 le="text-indent: -18.0pt; mso-list: l0 level1 lfo1; display: none; tab-stop
 s: list 36.0pt; margin: 0cm 0cm 0cm 36.0pt;">·&nbsp;</p><p style="text-inde
 nt: -18.0pt; mso-list: l0 level1 lfo1; display: none; tab-stops: list 36.0p
 t; margin: 0cm 0cm 0cm 36.0pt;">·&nbsp;</p><p style="text-indent: -18.0pt; 
 mso-list: l0 level1 lfo1; display: none; tab-stops: list 36.0pt; margin: 0c
 m 0cm 0cm 36.0pt;">·&nbsp;</p><p style="margin: 0cm;">Fine modulo</p><p cla
 ss="MsoNormal" style="margin-bottom: 0cm; line-height: normal;"><strong>ved
 .: </strong><br /><a href="risorse/utility/ravvedimenti-e-sanzioni/pagament
 o-imposte/imposta-di-bollo-su-fatture-elettroniche-1744215083">Imposta di b
 ollo su fatture elettroniche</a></p><p style="margin: 0cm; text-align: just
 ify;"><a name="_Hlk182751789"></a><strong>(1)</strong>&nbsp; Tutti i titola
 ri di partita <em>Iva </em>hanno l’obbligo di presentare il <em>modello F24
 </em>&nbsp;<strong>esclusivamente con modalità telematiche</strong>:</p><p 
 style="margin: 0cm; text-align: justify;"><strong>Direttamente&nbsp;</stron
 g>mediante i servizi:</p><p style="margin: 0cm; text-align: justify;">- tel
 ematici messi a disposizione dall'Agenzia delle Entrate ("F24 web" e "F24 o
 nline")&nbsp;utilizzando i canali Entratel o Fisconline;</p><p style="margi
 n: 0cm; text-align: justify;">- internet banking messi a disposizione dagli
  intermediari della riscossione&nbsp;convenzionati con l'Agenzia (banche, P
 oste Italiane e Agenti della riscossione,&nbsp;prestatori di servizi di pag
 amento)<br /><strong>tramite gli intermediari</strong>&nbsp;(professionisti
 , associazioni di categoria, <em>Caf</em>, ecc.)</p><p class="MsoNormal" st
 yle="margin-bottom: 0cm; text-align: justify; line-height: normal;"><strong
  style="mso-bidi-font-weight: normal;">(2)</strong>&nbsp; primo giorno lavo
 rativo successivo alla scadenza ordinaria. I versamenti e gli adempimenti, 
 anche se solo telematici, previsti da norme riguardanti l’Amministrazione e
 conomico-finanziaria che scadono il sabato o in un giorno festivo sono semp
 re rinviati al primo giorno lavorativo successivo <a href="http://www.agenz
 iaentrate.gov.it/wps/file/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/opera
 zioni+rilevanti+fini+Iva/Normativa+e+prassi/articolo+7+del+Dl+70+2011+sempl
 ificazione+fiscale/articolo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L.
  13.5.2011, n. 70</a></p>
X-ALT-DESC;FMTTYPE=text/html:<p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">Il ve
 rsamento dell’imposta di bollo sulle fatture elettroniche deve essere effet
 tuato trimestralmente, entro le seguenti scadenze:</p><table class="MsoNorm
 alTable" style="mso-cellspacing: 1.5pt; border: solid #0070C0 1.0pt; mso-bo
 rder-alt: solid #0070C0 .5pt; mso-yfti-tbllook: 1184; mso-border-insideh: .
 5pt solid #0070C0; mso-border-insidev: .5pt solid #0070C0;" border="1" cell
 spacing="3" cellpadding="0"><thead><tr style="mso-yfti-irow: 0; mso-yfti-fi
 rstrow: yes;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid
  #0070C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" styl
 e="margin-bottom: 0cm; line-height: normal;"><strong>Trimestre</strong></p>
 </td><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 
 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin
 -bottom: 0cm; line-height: normal;"><strong>Periodo di riferimento</strong>
 </p></td><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #007
 0C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="ma
 rgin-bottom: 0cm; text-align: center; line-height: normal;" align="center">
 <strong>Scadenza</strong></p></td><td style="border: solid #0070C0 1.0pt; m
 so-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p cl
 ass="MsoNormal" style="margin-bottom: 0cm; line-height: normal;"><strong>Co
 dice tributo</strong></p></td></tr></thead><tbody><tr style="mso-yfti-irow:
  1;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 
 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin
 -bottom: 0cm; line-height: normal;">1° trimestre</p></td><td style="border:
  solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .7
 5pt .75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-heig
 ht: normal;">Gennaio – Marzo 2026</p></td><td style="border: solid #0070C0 
 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75pt
 ;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">1 
 giugno 2026 <strong>(2) </strong>(differibile al 30 settembre se ≤ €5.000)<
 /p></td><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070
 C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="mar
 gin-bottom: 0cm; line-height: normal;">2521</p></td></tr><tr style="mso-yft
 i-irow: 2;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #
 0070C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style=
 "margin-bottom: 0cm; line-height: normal;">2° trimestre</p></td><td style="
 border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .
 75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; li
 ne-height: normal;">Aprile – Giugno 2026</p></td><td style="border: solid #
 0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75p
 t .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: norm
 al;">30 settembre 2026 (differibile al 1° dicembre se cumulato ≤ €5.000)</p
 ></td><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0
  .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margi
 n-bottom: 0cm; line-height: normal;">2522</p></td></tr><tr style="mso-yfti-
 irow: 3;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #00
 70C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="m
 argin-bottom: 0cm; line-height: normal;">3° trimestre</p></td><td style="bo
 rder: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75
 pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line
 -height: normal;">Luglio – Settembre 2026</p></td><td style="border: solid 
 #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75
 pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: nor
 mal;">30 novembre 2026 <strong>(2)</strong></p></td><td style="border: soli
 d #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .
 75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: n
 ormal;">2523</p></td></tr><tr style="mso-yfti-irow: 4; mso-yfti-lastrow: ye
 s;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .
 5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin-
 bottom: 0cm; line-height: normal;">4° trimestre</p></td><td style="border: 
 solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75
 pt .75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-heigh
 t: normal;">Ottobre – Dicembre 2026</p></td><td style="border: solid #0070C
 0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75
 pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">
 1° marzo 2027 <strong>(2)</strong></p></td><td style="border: solid #0070C0
  1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75p
 t;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">2
 524</p></td></tr></tbody></table><p style="margin: 0cm;"><strong>Modalità d
 i versamento:</strong></p><p style="margin: 0cm;">- Tramite modello F24 <st
 rong>(1)</strong></p><p style="margin: 0cm;">&nbsp;</p><p style="margin: 0c
 m;">- Qualora l'<em>imposta</em> a debito non superi il limite di € 100,00,
  il versamento è effettuato insieme a quello dovuto per il periodo successi
 vo.</p><p style="text-indent: -18.0pt; mso-list: l0 level1 lfo1; display: n
 one; tab-stops: list 36.0pt; margin: 0cm 0cm 0cm 36.0pt;">·&nbsp;</p><p sty
 le="text-indent: -18.0pt; mso-list: l0 level1 lfo1; display: none; tab-stop
 s: list 36.0pt; margin: 0cm 0cm 0cm 36.0pt;">·&nbsp;</p><p style="text-inde
 nt: -18.0pt; mso-list: l0 level1 lfo1; display: none; tab-stops: list 36.0p
 t; margin: 0cm 0cm 0cm 36.0pt;">·&nbsp;</p><p style="text-indent: -18.0pt; 
 mso-list: l0 level1 lfo1; display: none; tab-stops: list 36.0pt; margin: 0c
 m 0cm 0cm 36.0pt;">·&nbsp;</p><p style="margin: 0cm;">Fine modulo</p><p cla
 ss="MsoNormal" style="margin-bottom: 0cm; line-height: normal;"><strong>ved
 .: </strong><br /><a href="https://www.studiomontanaro.com/risorse/utility/
 ravvedimenti-e-sanzioni/pagamento-imposte/imposta-di-bollo-su-fatture-elett
 roniche-1744215083">Imposta di bollo su fatture elettroniche</a></p><p styl
 e="margin: 0cm; text-align: justify;"><a name="_Hlk182751789"></a><strong>(
 1)</strong>&nbsp; Tutti i titolari di partita <em>Iva </em>hanno l’obbligo 
 di presentare il <em>modello F24</em>&nbsp;<strong>esclusivamente con modal
 ità telematiche</strong>:</p><p style="margin: 0cm; text-align: justify;"><
 strong>Direttamente&nbsp;</strong>mediante i servizi:</p><p style="margin: 
 0cm; text-align: justify;">- telematici messi a disposizione dall'Agenzia d
 elle Entrate ("F24 web" e "F24 online")&nbsp;utilizzando i canali Entratel 
 o Fisconline;</p><p style="margin: 0cm; text-align: justify;">- internet ba
 nking messi a disposizione dagli intermediari della riscossione&nbsp;conven
 zionati con l'Agenzia (banche, Poste Italiane e Agenti della riscossione,&n
 bsp;prestatori di servizi di pagamento)<br /><strong>tramite gli intermedia
 ri</strong>&nbsp;(professionisti, associazioni di categoria, <em>Caf</em>, 
 ecc.)</p><p class="MsoNormal" style="margin-bottom: 0cm; text-align: justif
 y; line-height: normal;"><strong style="mso-bidi-font-weight: normal;">(2)<
 /strong>&nbsp; primo giorno lavorativo successivo alla scadenza ordinaria. 
 I versamenti e gli adempimenti, anche se solo telematici, previsti da norme
  riguardanti l’Amministrazione economico-finanziaria che scadono il sabato 
 o in un giorno festivo sono sempre rinviati al primo giorno lavorativo succ
 essivo <a href="http://www.agenziaentrate.gov.it/wps/file/Nsilib/Nsi/Home/C
 osaDeviFare/ComunicareDati/operazioni+rilevanti+fini+Iva/Normativa+e+prassi
 /articolo+7+del+Dl+70+2011+semplificazione+fiscale/articolo_7_dl_70_2011.pd
 f">art. 7, co. 1, lett. h), D.L. 13.5.2011, n. 70</a></p>
URL;VALUE=URI:https://www.studiomontanaro.com/scadenziario/1481/-/imposta-di-bollo-su-fat
 ture-elettroniche?tmpl=component

DTSTAMP:20260829T002232
DTSTART;TZID=Europe/Rome:20261130T000000
DTEND;TZID=Europe/Rome:20261130T235959
RECURRENCE-ID;TZID=Europe/Rome:20261130T000000
SEQUENCE:0
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:3ab7782f8dd7d8aa0b05eda8f0365d44
CATEGORIES:Pagamenti
CREATED:20260520T122425
SUMMARY:Imposta di bollo su fatture elettroniche
DESCRIPTION:<p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">Il ve
 rsamento dell’imposta di bollo sulle fatture elettroniche deve essere effet
 tuato trimestralmente, entro le seguenti scadenze:</p><table class="MsoNorm
 alTable" style="border: 1pt solid rgb(0, 112, 192); width: 90.7606%;" borde
 r="1" cellspacing="3" cellpadding="0"><thead><tr style="mso-yfti-irow: 0; m
 so-yfti-firstrow: yes;"><td style="border: 1pt solid rgb(0, 112, 192); padd
 ing: 0.75pt; width: 9.69377%;"><p class="MsoNormal" style="margin-bottom: 0
 cm; line-height: normal;"><strong>Trimestre</strong></p></td><td style="bor
 der: 1pt solid rgb(0, 112, 192); padding: 0.75pt; width: 21.141%;"><p class
 ="MsoNormal" style="margin-bottom: 0cm; line-height: normal;"><strong>Perio
 do di riferimento</strong></p></td><td style="border: 1pt solid rgb(0, 112,
  192); padding: 0.75pt; width: 56.4568%;"><p class="MsoNormal" style="margi
 n-bottom: 0cm; text-align: center; line-height: normal;" align="center"><st
 rong>Scadenza</strong></p></td><td style="border: 1pt solid rgb(0, 112, 192
 ); padding: 0.75pt; width: 12.7084%;"><p class="MsoNormal" style="margin-bo
 ttom: 0cm; line-height: normal;"><strong>Codice tributo</strong></p></td></
 tr></thead><tbody><tr style="mso-yfti-irow: 1;"><td style="border: 1pt soli
 d rgb(0, 112, 192); padding: 0.75pt; width: 9.69377%;"><p class="MsoNormal"
  style="margin-bottom: 0cm; line-height: normal;">1° trimestre</p></td><td 
 style="border: 1pt solid rgb(0, 112, 192); padding: 0.75pt; width: 21.141%;
 "><p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">Gen
 naio – Marzo 2027</p></td><td style="border: 1pt solid rgb(0, 112, 192); pa
 dding: 0.75pt; width: 56.4568%;"><p class="MsoNormal" style="margin-bottom:
  0cm; line-height: normal;">31 maggio 2027<strong>&nbsp;</strong>(differibi
 le al 30 settembre se ≤ €5.000)</p></td><td style="border: 1pt solid rgb(0,
  112, 192); padding: 0.75pt; width: 12.7084%;"><p class="MsoNormal" style="
 margin-bottom: 0cm; line-height: normal;">2521</p></td></tr><tr style="mso-
 yfti-irow: 2;"><td style="border: 1pt solid rgb(0, 112, 192); padding: 0.75
 pt; width: 9.69377%;"><p class="MsoNormal" style="margin-bottom: 0cm; line-
 height: normal;">2° trimestre</p></td><td style="border: 1pt solid rgb(0, 1
 12, 192); padding: 0.75pt; width: 21.141%;"><p class="MsoNormal" style="mar
 gin-bottom: 0cm; line-height: normal;">Aprile – Giugno 2027</p></td><td sty
 le="border: 1pt solid rgb(0, 112, 192); padding: 0.75pt; width: 56.4568%;">
 <p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">30 se
 ttembre 2027 (differibile al 30novembre se cumulato ≤ €5.000)</p></td><td s
 tyle="border: 1pt solid rgb(0, 112, 192); padding: 0.75pt; width: 12.7084%;
 "><p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">252
 2</p></td></tr><tr style="mso-yfti-irow: 3;"><td style="border: 1pt solid r
 gb(0, 112, 192); padding: 0.75pt; width: 9.69377%;"><p class="MsoNormal" st
 yle="margin-bottom: 0cm; line-height: normal;">3° trimestre</p></td><td sty
 le="border: 1pt solid rgb(0, 112, 192); padding: 0.75pt; width: 21.141%;"><
 p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">Luglio
  – Settembre 2027</p></td><td style="border: 1pt solid rgb(0, 112, 192); pa
 dding: 0.75pt; width: 56.4568%;"><p class="MsoNormal" style="margin-bottom:
  0cm; line-height: normal;">30 novembre 2027</p></td><td style="border: 1pt
  solid rgb(0, 112, 192); padding: 0.75pt; width: 12.7084%;"><p class="MsoNo
 rmal" style="margin-bottom: 0cm; line-height: normal;">2523</p></td></tr><t
 r style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"><td style="border: 1pt s
 olid rgb(0, 112, 192); padding: 0.75pt; width: 9.69377%;"><p class="MsoNorm
 al" style="margin-bottom: 0cm; line-height: normal;">4° trimestre</p></td><
 td style="border: 1pt solid rgb(0, 112, 192); padding: 0.75pt; width: 21.14
 1%;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">
 Ottobre – Dicembre 2027</p></td><td style="border: 1pt solid rgb(0, 112, 19
 2); padding: 0.75pt; width: 56.4568%;"><p class="MsoNormal" style="margin-b
 ottom: 0cm; line-height: normal;">29 febbraio 2028</p></td><td style="borde
 r: 1pt solid rgb(0, 112, 192); padding: 0.75pt; width: 12.7084%;"><p class=
 "MsoNormal" style="margin-bottom: 0cm; line-height: normal;">2524</p></td><
 /tr></tbody></table><p style="margin: 0cm;"><strong>Modalità di versamento:
 </strong></p><p style="margin: 0cm;">- Tramite modello F24 <strong>(1)</str
 ong></p><p style="margin: 0cm;">&nbsp;</p><p style="margin: 0cm;">- Qualora
  l'<em>imposta</em> a debito non superi il limite di € 100,00, il versament
 o è effettuato insieme a quello dovuto per il periodo successivo.</p><p sty
 le="text-indent: -18.0pt; mso-list: l0 level1 lfo1; display: none; tab-stop
 s: list 36.0pt; margin: 0cm 0cm 0cm 36.0pt;">·&nbsp;</p><p style="text-inde
 nt: -18.0pt; mso-list: l0 level1 lfo1; display: none; tab-stops: list 36.0p
 t; margin: 0cm 0cm 0cm 36.0pt;">·&nbsp;</p><p style="text-indent: -18.0pt; 
 mso-list: l0 level1 lfo1; display: none; tab-stops: list 36.0pt; margin: 0c
 m 0cm 0cm 36.0pt;">·&nbsp;</p><p style="text-indent: -18.0pt; mso-list: l0 
 level1 lfo1; display: none; tab-stops: list 36.0pt; margin: 0cm 0cm 0cm 36.
 0pt;">·&nbsp;</p><p style="margin: 0cm;">Fine modulo</p><p class="MsoNormal
 " style="margin-bottom: 0cm; line-height: normal;"><strong>ved.: </strong><
 br /><a href="risorse/utility/ravvedimenti-e-sanzioni/pagamento-imposte/imp
 osta-di-bollo-su-fatture-elettroniche-1744215083">Imposta di bollo su fattu
 re elettroniche</a></p><p style="margin: 0cm; text-align: justify;"><strong
 >(1)</strong>&nbsp; Tutti i titolari di partita <em>Iva </em>hanno l’obblig
 o di presentare il <em>modello F24</em>&nbsp;<strong>esclusivamente con mod
 alità telematiche</strong>:</p><p style="margin: 0cm; text-align: justify;"
 ><strong>Direttamente&nbsp;</strong>mediante i servizi:</p><p style="margin
 : 0cm; text-align: justify;">- telematici messi a disposizione dall'Agenzia
  delle Entrate ("F24 web" e "F24 online")&nbsp;utilizzando i canali Entrate
 l o Fisconline;</p><p style="margin: 0cm; text-align: justify;">- internet 
 banking messi a disposizione dagli intermediari della riscossione&nbsp;conv
 enzionati con l'Agenzia (banche, Poste Italiane e Agenti della riscossione,
 &nbsp;prestatori di servizi di pagamento)<br /><strong>tramite gli intermed
 iari</strong>&nbsp;(professionisti, associazioni di categoria, <em>Caf</em>
 , ecc.)&nbsp;</p>
X-ALT-DESC;FMTTYPE=text/html:<p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">Il ve
 rsamento dell’imposta di bollo sulle fatture elettroniche deve essere effet
 tuato trimestralmente, entro le seguenti scadenze:</p><table class="MsoNorm
 alTable" style="border: 1pt solid rgb(0, 112, 192); width: 90.7606%;" borde
 r="1" cellspacing="3" cellpadding="0"><thead><tr style="mso-yfti-irow: 0; m
 so-yfti-firstrow: yes;"><td style="border: 1pt solid rgb(0, 112, 192); padd
 ing: 0.75pt; width: 9.69377%;"><p class="MsoNormal" style="margin-bottom: 0
 cm; line-height: normal;"><strong>Trimestre</strong></p></td><td style="bor
 der: 1pt solid rgb(0, 112, 192); padding: 0.75pt; width: 21.141%;"><p class
 ="MsoNormal" style="margin-bottom: 0cm; line-height: normal;"><strong>Perio
 do di riferimento</strong></p></td><td style="border: 1pt solid rgb(0, 112,
  192); padding: 0.75pt; width: 56.4568%;"><p class="MsoNormal" style="margi
 n-bottom: 0cm; text-align: center; line-height: normal;" align="center"><st
 rong>Scadenza</strong></p></td><td style="border: 1pt solid rgb(0, 112, 192
 ); padding: 0.75pt; width: 12.7084%;"><p class="MsoNormal" style="margin-bo
 ttom: 0cm; line-height: normal;"><strong>Codice tributo</strong></p></td></
 tr></thead><tbody><tr style="mso-yfti-irow: 1;"><td style="border: 1pt soli
 d rgb(0, 112, 192); padding: 0.75pt; width: 9.69377%;"><p class="MsoNormal"
  style="margin-bottom: 0cm; line-height: normal;">1° trimestre</p></td><td 
 style="border: 1pt solid rgb(0, 112, 192); padding: 0.75pt; width: 21.141%;
 "><p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">Gen
 naio – Marzo 2027</p></td><td style="border: 1pt solid rgb(0, 112, 192); pa
 dding: 0.75pt; width: 56.4568%;"><p class="MsoNormal" style="margin-bottom:
  0cm; line-height: normal;">31 maggio 2027<strong>&nbsp;</strong>(differibi
 le al 30 settembre se ≤ €5.000)</p></td><td style="border: 1pt solid rgb(0,
  112, 192); padding: 0.75pt; width: 12.7084%;"><p class="MsoNormal" style="
 margin-bottom: 0cm; line-height: normal;">2521</p></td></tr><tr style="mso-
 yfti-irow: 2;"><td style="border: 1pt solid rgb(0, 112, 192); padding: 0.75
 pt; width: 9.69377%;"><p class="MsoNormal" style="margin-bottom: 0cm; line-
 height: normal;">2° trimestre</p></td><td style="border: 1pt solid rgb(0, 1
 12, 192); padding: 0.75pt; width: 21.141%;"><p class="MsoNormal" style="mar
 gin-bottom: 0cm; line-height: normal;">Aprile – Giugno 2027</p></td><td sty
 le="border: 1pt solid rgb(0, 112, 192); padding: 0.75pt; width: 56.4568%;">
 <p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">30 se
 ttembre 2027 (differibile al 30novembre se cumulato ≤ €5.000)</p></td><td s
 tyle="border: 1pt solid rgb(0, 112, 192); padding: 0.75pt; width: 12.7084%;
 "><p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">252
 2</p></td></tr><tr style="mso-yfti-irow: 3;"><td style="border: 1pt solid r
 gb(0, 112, 192); padding: 0.75pt; width: 9.69377%;"><p class="MsoNormal" st
 yle="margin-bottom: 0cm; line-height: normal;">3° trimestre</p></td><td sty
 le="border: 1pt solid rgb(0, 112, 192); padding: 0.75pt; width: 21.141%;"><
 p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">Luglio
  – Settembre 2027</p></td><td style="border: 1pt solid rgb(0, 112, 192); pa
 dding: 0.75pt; width: 56.4568%;"><p class="MsoNormal" style="margin-bottom:
  0cm; line-height: normal;">30 novembre 2027</p></td><td style="border: 1pt
  solid rgb(0, 112, 192); padding: 0.75pt; width: 12.7084%;"><p class="MsoNo
 rmal" style="margin-bottom: 0cm; line-height: normal;">2523</p></td></tr><t
 r style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"><td style="border: 1pt s
 olid rgb(0, 112, 192); padding: 0.75pt; width: 9.69377%;"><p class="MsoNorm
 al" style="margin-bottom: 0cm; line-height: normal;">4° trimestre</p></td><
 td style="border: 1pt solid rgb(0, 112, 192); padding: 0.75pt; width: 21.14
 1%;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">
 Ottobre – Dicembre 2027</p></td><td style="border: 1pt solid rgb(0, 112, 19
 2); padding: 0.75pt; width: 56.4568%;"><p class="MsoNormal" style="margin-b
 ottom: 0cm; line-height: normal;">29 febbraio 2028</p></td><td style="borde
 r: 1pt solid rgb(0, 112, 192); padding: 0.75pt; width: 12.7084%;"><p class=
 "MsoNormal" style="margin-bottom: 0cm; line-height: normal;">2524</p></td><
 /tr></tbody></table><p style="margin: 0cm;"><strong>Modalità di versamento:
 </strong></p><p style="margin: 0cm;">- Tramite modello F24 <strong>(1)</str
 ong></p><p style="margin: 0cm;">&nbsp;</p><p style="margin: 0cm;">- Qualora
  l'<em>imposta</em> a debito non superi il limite di € 100,00, il versament
 o è effettuato insieme a quello dovuto per il periodo successivo.</p><p sty
 le="text-indent: -18.0pt; mso-list: l0 level1 lfo1; display: none; tab-stop
 s: list 36.0pt; margin: 0cm 0cm 0cm 36.0pt;">·&nbsp;</p><p style="text-inde
 nt: -18.0pt; mso-list: l0 level1 lfo1; display: none; tab-stops: list 36.0p
 t; margin: 0cm 0cm 0cm 36.0pt;">·&nbsp;</p><p style="text-indent: -18.0pt; 
 mso-list: l0 level1 lfo1; display: none; tab-stops: list 36.0pt; margin: 0c
 m 0cm 0cm 36.0pt;">·&nbsp;</p><p style="text-indent: -18.0pt; mso-list: l0 
 level1 lfo1; display: none; tab-stops: list 36.0pt; margin: 0cm 0cm 0cm 36.
 0pt;">·&nbsp;</p><p style="margin: 0cm;">Fine modulo</p><p class="MsoNormal
 " style="margin-bottom: 0cm; line-height: normal;"><strong>ved.: </strong><
 br /><a href="https://www.studiomontanaro.com/risorse/utility/ravvedimenti-
 e-sanzioni/pagamento-imposte/imposta-di-bollo-su-fatture-elettroniche-17442
 15083">Imposta di bollo su fatture elettroniche</a></p><p style="margin: 0c
 m; text-align: justify;"><strong>(1)</strong>&nbsp; Tutti i titolari di par
 tita <em>Iva </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbs
 p;<strong>esclusivamente con modalità telematiche</strong>:</p><p style="ma
 rgin: 0cm; text-align: justify;"><strong>Direttamente&nbsp;</strong>mediant
 e i servizi:</p><p style="margin: 0cm; text-align: justify;">- telematici m
 essi a disposizione dall'Agenzia delle Entrate ("F24 web" e "F24 online")&n
 bsp;utilizzando i canali Entratel o Fisconline;</p><p style="margin: 0cm; t
 ext-align: justify;">- internet banking messi a disposizione dagli intermed
 iari della riscossione&nbsp;convenzionati con l'Agenzia (banche, Poste Ital
 iane e Agenti della riscossione,&nbsp;prestatori di servizi di pagamento)<b
 r /><strong>tramite gli intermediari</strong>&nbsp;(professionisti, associa
 zioni di categoria, <em>Caf</em>, ecc.)&nbsp;</p>
URL;VALUE=URI:https://www.studiomontanaro.com/scadenziario/1482/-/imposta-di-bollo-su-fat
 ture-elettroniche?tmpl=component

DTSTAMP:20260829T002232
DTSTART;TZID=Europe/Rome:20271130T000000
DTEND;TZID=Europe/Rome:20271130T235959
RECURRENCE-ID;TZID=Europe/Rome:20271130T000000
SEQUENCE:0
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:3ab7782f8dd7d8aa0b05eda8f0365d44
CATEGORIES:Pagamenti
CREATED:20260520T122425
SUMMARY:Imposta di bollo su fatture elettroniche
DESCRIPTION:<p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">Il ve
 rsamento dell’imposta di bollo sulle fatture elettroniche deve essere effet
 tuato trimestralmente, entro le seguenti scadenze:</p><table class="MsoNorm
 alTable" style="mso-cellspacing: 1.5pt; border: solid #0070C0 1.0pt; mso-bo
 rder-alt: solid #0070C0 .5pt; mso-yfti-tbllook: 1184; mso-border-insideh: .
 5pt solid #0070C0; mso-border-insidev: .5pt solid #0070C0;" border="1" cell
 spacing="3" cellpadding="0"><thead><tr style="mso-yfti-irow: 0; mso-yfti-fi
 rstrow: yes;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid
  #0070C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" styl
 e="margin-bottom: 0cm; line-height: normal;"><strong>Trimestre</strong></p>
 </td><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 
 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin
 -bottom: 0cm; line-height: normal;"><strong>Periodo di riferimento</strong>
 </p></td><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #007
 0C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="ma
 rgin-bottom: 0cm; text-align: center; line-height: normal;" align="center">
 <strong>Scadenza</strong></p></td><td style="border: solid #0070C0 1.0pt; m
 so-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p cl
 ass="MsoNormal" style="margin-bottom: 0cm; line-height: normal;"><strong>Co
 dice tributo</strong></p></td></tr></thead><tbody><tr style="mso-yfti-irow:
  1;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 
 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin
 -bottom: 0cm; line-height: normal;">1° trimestre</p></td><td style="border:
  solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .7
 5pt .75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-heig
 ht: normal;">Gennaio – Marzo 2028</p></td><td style="border: solid #0070C0 
 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75pt
 ;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">31
  maggio 2028<strong>&nbsp;</strong>(differibile al 2 ottobre se ≤ €5.000)</
 p></td><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C
 0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="marg
 in-bottom: 0cm; line-height: normal;">2521</p></td></tr><tr style="mso-yfti
 -irow: 2;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0
 070C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="
 margin-bottom: 0cm; line-height: normal;">2° trimestre</p></td><td style="b
 order: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .7
 5pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; lin
 e-height: normal;">Aprile – Giugno 2028</p></td><td style="border: solid #0
 070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt
  .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: norma
 l;">2 ottobre 2028 (differibile al 30 novembre se cumulato ≤ €5.000)</p></t
 d><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5p
 t; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin-bo
 ttom: 0cm; line-height: normal;">2522</p></td></tr><tr style="mso-yfti-irow
 : 3;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0
  .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margi
 n-bottom: 0cm; line-height: normal;">3° trimestre</p></td><td style="border
 : solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .
 75pt .75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-hei
 ght: normal;">Luglio – Settembre 2028</p></td><td style="border: solid #007
 0C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .
 75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;
 ">30 novembre 2028</p></td><td style="border: solid #0070C0 1.0pt; mso-bord
 er-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="Ms
 oNormal" style="margin-bottom: 0cm; line-height: normal;">2523</p></td></tr
 ><tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"><td style="border: so
 lid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt
  .75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height:
  normal;">4° trimestre</p></td><td style="border: solid #0070C0 1.0pt; mso-
 border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class
 ="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">Ottobre – Dic
 embre 2028</p></td><td style="border: solid #0070C0 1.0pt; mso-border-alt: 
 solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal"
  style="margin-bottom: 0cm; line-height: normal;">28 febbraio 2029</p></td>
 <td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt;
  padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin-bott
 om: 0cm; line-height: normal;">2524</p></td></tr></tbody></table><p style="
 margin: 0cm;"><strong>Modalità di versamento:</strong></p><p style="margin:
  0cm;">- Tramite modello F24 <strong>(1)</strong></p><p style="margin: 0cm;
 ">&nbsp;</p><p style="margin: 0cm;">- Qualora l'<em>imposta</em> a debito n
 on superi il limite di € 100,00, il versamento è effettuato insieme a quell
 o dovuto per il periodo successivo.</p><p style="text-indent: -18.0pt; mso-
 list: l0 level1 lfo1; display: none; tab-stops: list 36.0pt; margin: 0cm 0c
 m 0cm 36.0pt;">·&nbsp;</p><p style="text-indent: -18.0pt; mso-list: l0 leve
 l1 lfo1; display: none; tab-stops: list 36.0pt; margin: 0cm 0cm 0cm 36.0pt;
 ">·&nbsp;</p><p style="text-indent: -18.0pt; mso-list: l0 level1 lfo1; disp
 lay: none; tab-stops: list 36.0pt; margin: 0cm 0cm 0cm 36.0pt;">·&nbsp;</p>
 <p style="text-indent: -18.0pt; mso-list: l0 level1 lfo1; display: none; ta
 b-stops: list 36.0pt; margin: 0cm 0cm 0cm 36.0pt;">·&nbsp;</p><p style="mar
 gin: 0cm;">Fine modulo</p><p class="MsoNormal" style="margin-bottom: 0cm; l
 ine-height: normal;"><strong>ved.: </strong><br /><a href="risorse/utility/
 ravvedimenti-e-sanzioni/pagamento-imposte/imposta-di-bollo-su-fatture-elett
 roniche-1744215083">Imposta di bollo su fatture elettroniche</a></p><p styl
 e="margin: 0cm; text-align: justify;"><a name="_Hlk182751789"></a><strong>(
 1)</strong>&nbsp; Tutti i titolari di partita <em>Iva </em>hanno l’obbligo 
 di presentare il <em>modello F24</em>&nbsp;<strong>esclusivamente con modal
 ità telematiche</strong>:</p><p style="margin: 0cm; text-align: justify;"><
 strong>Direttamente&nbsp;</strong>mediante i servizi:</p><p style="margin: 
 0cm; text-align: justify;">- telematici messi a disposizione dall'Agenzia d
 elle Entrate ("F24 web" e "F24 online")&nbsp;utilizzando i canali Entratel 
 o Fisconline;</p><p style="margin: 0cm; text-align: justify;">- internet ba
 nking messi a disposizione dagli intermediari della riscossione&nbsp;conven
 zionati con l'Agenzia (banche, Poste Italiane e Agenti della riscossione,&n
 bsp;prestatori di servizi di pagamento)<br /><strong>tramite gli intermedia
 ri</strong>&nbsp;(professionisti, associazioni di categoria, <em>Caf</em>, 
 ecc.)</p><p class="MsoNormal" style="margin-bottom: 0cm; text-align: justif
 y; line-height: normal;"><strong style="mso-bidi-font-weight: normal;">(2)<
 /strong>&nbsp; primo giorno lavorativo successivo alla scadenza ordinaria. 
 I versamenti e gli adempimenti, anche se solo telematici, previsti da norme
  riguardanti l’Amministrazione economico-finanziaria che scadono il sabato 
 o in un giorno festivo sono sempre rinviati al primo giorno lavorativo succ
 essivo <a href="http://www.agenziaentrate.gov.it/wps/file/Nsilib/Nsi/Home/C
 osaDeviFare/ComunicareDati/operazioni+rilevanti+fini+Iva/Normativa+e+prassi
 /articolo+7+del+Dl+70+2011+semplificazione+fiscale/articolo_7_dl_70_2011.pd
 f">art. 7, co. 1, lett. h), D.L. 13.5.2011, n. 70</a></p>
X-ALT-DESC;FMTTYPE=text/html:<p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">Il ve
 rsamento dell’imposta di bollo sulle fatture elettroniche deve essere effet
 tuato trimestralmente, entro le seguenti scadenze:</p><table class="MsoNorm
 alTable" style="mso-cellspacing: 1.5pt; border: solid #0070C0 1.0pt; mso-bo
 rder-alt: solid #0070C0 .5pt; mso-yfti-tbllook: 1184; mso-border-insideh: .
 5pt solid #0070C0; mso-border-insidev: .5pt solid #0070C0;" border="1" cell
 spacing="3" cellpadding="0"><thead><tr style="mso-yfti-irow: 0; mso-yfti-fi
 rstrow: yes;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid
  #0070C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" styl
 e="margin-bottom: 0cm; line-height: normal;"><strong>Trimestre</strong></p>
 </td><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 
 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin
 -bottom: 0cm; line-height: normal;"><strong>Periodo di riferimento</strong>
 </p></td><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #007
 0C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="ma
 rgin-bottom: 0cm; text-align: center; line-height: normal;" align="center">
 <strong>Scadenza</strong></p></td><td style="border: solid #0070C0 1.0pt; m
 so-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p cl
 ass="MsoNormal" style="margin-bottom: 0cm; line-height: normal;"><strong>Co
 dice tributo</strong></p></td></tr></thead><tbody><tr style="mso-yfti-irow:
  1;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 
 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin
 -bottom: 0cm; line-height: normal;">1° trimestre</p></td><td style="border:
  solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .7
 5pt .75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-heig
 ht: normal;">Gennaio – Marzo 2028</p></td><td style="border: solid #0070C0 
 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75pt
 ;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">31
  maggio 2028<strong>&nbsp;</strong>(differibile al 2 ottobre se ≤ €5.000)</
 p></td><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C
 0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="marg
 in-bottom: 0cm; line-height: normal;">2521</p></td></tr><tr style="mso-yfti
 -irow: 2;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0
 070C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="
 margin-bottom: 0cm; line-height: normal;">2° trimestre</p></td><td style="b
 order: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .7
 5pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; lin
 e-height: normal;">Aprile – Giugno 2028</p></td><td style="border: solid #0
 070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt
  .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: norma
 l;">2 ottobre 2028 (differibile al 30 novembre se cumulato ≤ €5.000)</p></t
 d><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5p
 t; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin-bo
 ttom: 0cm; line-height: normal;">2522</p></td></tr><tr style="mso-yfti-irow
 : 3;"><td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0
  .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margi
 n-bottom: 0cm; line-height: normal;">3° trimestre</p></td><td style="border
 : solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .
 75pt .75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-hei
 ght: normal;">Luglio – Settembre 2028</p></td><td style="border: solid #007
 0C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .
 75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height: normal;
 ">30 novembre 2028</p></td><td style="border: solid #0070C0 1.0pt; mso-bord
 er-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="Ms
 oNormal" style="margin-bottom: 0cm; line-height: normal;">2523</p></td></tr
 ><tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"><td style="border: so
 lid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt; padding: .75pt .75pt
  .75pt .75pt;"><p class="MsoNormal" style="margin-bottom: 0cm; line-height:
  normal;">4° trimestre</p></td><td style="border: solid #0070C0 1.0pt; mso-
 border-alt: solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class
 ="MsoNormal" style="margin-bottom: 0cm; line-height: normal;">Ottobre – Dic
 embre 2028</p></td><td style="border: solid #0070C0 1.0pt; mso-border-alt: 
 solid #0070C0 .5pt; padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal"
  style="margin-bottom: 0cm; line-height: normal;">28 febbraio 2029</p></td>
 <td style="border: solid #0070C0 1.0pt; mso-border-alt: solid #0070C0 .5pt;
  padding: .75pt .75pt .75pt .75pt;"><p class="MsoNormal" style="margin-bott
 om: 0cm; line-height: normal;">2524</p></td></tr></tbody></table><p style="
 margin: 0cm;"><strong>Modalità di versamento:</strong></p><p style="margin:
  0cm;">- Tramite modello F24 <strong>(1)</strong></p><p style="margin: 0cm;
 ">&nbsp;</p><p style="margin: 0cm;">- Qualora l'<em>imposta</em> a debito n
 on superi il limite di € 100,00, il versamento è effettuato insieme a quell
 o dovuto per il periodo successivo.</p><p style="text-indent: -18.0pt; mso-
 list: l0 level1 lfo1; display: none; tab-stops: list 36.0pt; margin: 0cm 0c
 m 0cm 36.0pt;">·&nbsp;</p><p style="text-indent: -18.0pt; mso-list: l0 leve
 l1 lfo1; display: none; tab-stops: list 36.0pt; margin: 0cm 0cm 0cm 36.0pt;
 ">·&nbsp;</p><p style="text-indent: -18.0pt; mso-list: l0 level1 lfo1; disp
 lay: none; tab-stops: list 36.0pt; margin: 0cm 0cm 0cm 36.0pt;">·&nbsp;</p>
 <p style="text-indent: -18.0pt; mso-list: l0 level1 lfo1; display: none; ta
 b-stops: list 36.0pt; margin: 0cm 0cm 0cm 36.0pt;">·&nbsp;</p><p style="mar
 gin: 0cm;">Fine modulo</p><p class="MsoNormal" style="margin-bottom: 0cm; l
 ine-height: normal;"><strong>ved.: </strong><br /><a href="https://www.stud
 iomontanaro.com/risorse/utility/ravvedimenti-e-sanzioni/pagamento-imposte/i
 mposta-di-bollo-su-fatture-elettroniche-1744215083">Imposta di bollo su fat
 ture elettroniche</a></p><p style="margin: 0cm; text-align: justify;"><a na
 me="_Hlk182751789"></a><strong>(1)</strong>&nbsp; Tutti i titolari di parti
 ta <em>Iva </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbsp;
 <strong>esclusivamente con modalità telematiche</strong>:</p><p style="marg
 in: 0cm; text-align: justify;"><strong>Direttamente&nbsp;</strong>mediante 
 i servizi:</p><p style="margin: 0cm; text-align: justify;">- telematici mes
 si a disposizione dall'Agenzia delle Entrate ("F24 web" e "F24 online")&nbs
 p;utilizzando i canali Entratel o Fisconline;</p><p style="margin: 0cm; tex
 t-align: justify;">- internet banking messi a disposizione dagli intermedia
 ri della riscossione&nbsp;convenzionati con l'Agenzia (banche, Poste Italia
 ne e Agenti della riscossione,&nbsp;prestatori di servizi di pagamento)<br 
 /><strong>tramite gli intermediari</strong>&nbsp;(professionisti, associazi
 oni di categoria, <em>Caf</em>, ecc.)</p><p class="MsoNormal" style="margin
 -bottom: 0cm; text-align: justify; line-height: normal;"><strong style="mso
 -bidi-font-weight: normal;">(2)</strong>&nbsp; primo giorno lavorativo succ
 essivo alla scadenza ordinaria. I versamenti e gli adempimenti, anche se so
 lo telematici, previsti da norme riguardanti l’Amministrazione economico-fi
 nanziaria che scadono il sabato o in un giorno festivo sono sempre rinviati
  al primo giorno lavorativo successivo <a href="http://www.agenziaentrate.g
 ov.it/wps/file/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rilev
 anti+fini+Iva/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+
 fiscale/articolo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011,
  n. 70</a></p>
URL;VALUE=URI:https://www.studiomontanaro.com/scadenziario/1483/-/imposta-di-bollo-su-fat
 ture-elettroniche?tmpl=component

DTSTAMP:20260829T002232
DTSTART;TZID=Europe/Rome:20281130T000000
DTEND;TZID=Europe/Rome:20281130T235959
RECURRENCE-ID;TZID=Europe/Rome:20281130T000000
SEQUENCE:0
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END:VCALENDAR