Table of contents
@e.bollo service
Via the pagoPA platform, it is possible to request the payment of debt positions that contain a digital stamp duty (@e.bollo).
This function is available only when using Payment at the EC’s frontend.
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To request the activation of an expected payment of a stamp duty, the creditor must complete the richiestaMarcaDaBollo tag in the response to paGetPaymentV2, making sure to enter:
- tipoBollo: the type of stamp duty;
- hashDocumento: contains the digest, in base64 format, of the electronic document or the protocol signature with which the digital stamp duty is associated;
- provinciaResidenza: abbreviation of the province of residency of the paying entity.
The richiestaMarcaDaBollo tag must be used as an alternative to the IBAN tag in each transfer, the transferAmount tag must contain the amount of the stamp duty and the payment node does not perform any type of verification of the entered amount, whereas the transferCategory tag must contain a taxonomic code that can be traced to the digital stamp duty (Collection service taxonomy).
Once the payment transaction is completed, the PSP must complete the marcheDaBollo tag in the sendPaymentOutcomeV2 request, making sure to enter the following for each digital stamp duty (marcaDaBollo tag):
- paymentToken: the paymentToken with which the digital stamp duty request arrived;
- idTransfer: the identifier of the transfer that contains the richiestaMarcaDaBollo;
- MBDAttachment: the XML document that contains the digital stamp duty, in base64 format.
As indicated in the guidelines published by the Agenzia delle Entrate (Italian Revenue Agency) "The Public Administrations that directly or indirectly receive from a citizen the digital stamp duty and the associated certificate check the validity using a local control software...", therefore the validation of the XML document that contains the digital stamp duty is the responsibility of the creditor, who receives if via the paSendRTV2.
The amounts related to the digital stamp duties are not included in the reporting flows sent by the PSPs.
For more details about the @e.bollo, service, validity and the relative cases of use, refer to the corresponding section on the website of the Italian Revenue Agency.
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For clarifications on implementation specifications, such as SACI and SANP, you can open an issue on GitHub