Everything is done to eliminate or reduce the circulating cash. for this reasontax A stamp fee of €16 on all contracts related to electronic money (eg virtual cards on smartphones, apps and the web), payable only if in use.
What are accounts payable?
The answer to the interrogation proves it 421/2021 from the Revenue Agency and is associated withOperations, banking and financial services and consumer credit agreementsاتفاق“: this way mode Cashless payments, eliminating the tax burden that would have affected the relative contract of payment cards that evolved over time and were supplemented by electronic money accounts, or so-called “payment accounts” that allow payments to affiliated stores and other digital platforms by issuing a payment order on accounts Electronic money, or, in fact, on payment accounts, with the same procedures as on payment cards, transferring money through payment circuits and withdrawing money from ATMs of your banking group.
What operations can be performed
As mentioned IlSole24OreThe balance you have in this account type can only be used for payment services and is not subject to the issuer’s availability. In practice, it does not result in debt interest (because it is not a credit-granting instrument) or creditors (because equity is intended exclusively for payment transactions). Permitted operations relate to collection and payment (bank transfers, direct debit, Mav, Rav, F24, handouts, transfers, pension collection, payments to public administration). For these reasons, accounts payable ishas evolved Credit or debit card technology represents physical abstraction For the physical part of the payment card that consists of the plastic card. For this reason, the Internal Revenue Service believes that it should not be taxed unless it is used as with other types of cards.
Current stamp duty
As we dealt with recently (our article here), stamp duty has become an exit element that checking account holders are all too familiar with now. Due to all types of bank checking accounts, whether restricted or not, to postal checking accounts and savings books, tax Seal €34.20 (for individuals) or €100 (companies, companies and VAT number holders). Every citizen with an average balance of more than 5 thousand euros in the account or deposit is required to pay tax: this means that the tax is less than this minimum. The expected amount is withdrawn directly from the reference credit institution, which transfers it to the Treasury. The collection, which in some cases can also be done once a month or once a year, is generally done on a quarterly basis, so the time for the first draw is approaching. So, every 3 months, the credit institution where the current account is opened subtracts 8.55 euros from the taxpayer, again in cases where it indicates an average stock of more than 5 thousand euros.