Indietro
Avanti

Annex I.4 Stamp duty relating to the stipulation of the contract.

(Article 18, paragraph 10)

 

Article 1 b>

1. The value of the stamp duty, which the contractor is required to pay upon signing the contract, is determined on the basis of Table A attached to this annex.

2. The tax is determined on the basis of increasing brackets in relation to the maximum amount provided for in the contract, including any explicitly established options or renewals. Credits worth less than 40,000 euros are exempt from the tax.

 

Article 2

1. The payment of the tax referred to in article 1 replaces the stamp duty due for all deeds and documents relating to the selection procedure and the execution of the contract, with the exception of the invoices, notes and similar referred to to article 13, point 1, of the Tariff, Part I, attached to the decree of the President of the Republic of 26 October 1972, n. 642.

 

Article 3

1. With a provision of the director of the Revenue Agency, the electronic payment methods are identified, different from those referred to in article 3, paragraph 1, letter a), of the decree of the President of the Republic of 26 October 1972, n. 642, consistent with the full digitalisation of procurement, in order to reduce management and document conservation burdens.

 

Table A

Stamp duty values

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Contract amount range

(values in euros)

Set

< b>(values in euros)

< 40,000

exempt

≥ 40,000 < 150,000

40

≥ 150,000 < 1000000

120

≥ 1,000,000 < 5,000,000

250

≥ 5,000,000 < 25,000,000

500

≥ 25,000,000

1,000