For Stripe account holders in Italy, value-added tax (VAT) applies to all Stripe fees and services incurred prior to July 1, 2025 at the prevailing standard rate.

The Italian VAT charge is applied in addition to Stripe’s product and service fees incurred prior to July 1, 2025.

For Stripe fees incurred prior to July 1, 2025, you will be provided with a monthly tax e-invoice sent to your destination channel via SDI for the VAT that is charged on your Stripe fees. The e-invoice is the only document to be used for tax purposes. Please note that the PDF statement accessible via your platform's website is only a summary of the fees charged and does not represent a document to be used for tax purposes. It will be delivered to your email with the subject “A new tax invoice is now available to view”.

For Stripe account holders in Italy, value-added tax (VAT) is not automatically charged for all Stripe fees and services incurred after July 1, 2025.

The Italian VAT charge is not applied to Stripe’s product and service fees after July 1, 2025.

For Stripe fees incurred after July 1, 2025, you will be provided with a PDF tax invoice from SPEL Ireland and it will be sent to your Dashboard. This document includes a summary of monthly activity on your Stripe account but does not include taxes. Please determine VAT treatment independently, and consider consulting a tax advisor for compliance with Italian VAT rules regarding EU cross-border services.

Credit notes

Credit notes will be issued for any activity prior to July 1, 2025. If you receive a credit note for services and fees that occurred prior to July 1, 2025, you will receive the following documents:

1. Unofficial SPEL Italy pdf tax summary statement: Summary of fees and taxes on fees and services prior to July 1, 2025 which can be downloaded from the Dashboard > Tax Documents.
2. Official SPEL Italy e-invoice: Government verified tax e-invoice that includes activity on your Stripe account which will be sent to the Destination Channel selected in your Business Settings.

For charges prior to July 1, 2025 that may result in refunds or adjustments, we will support issuing credit notes through July 1, 2026.

You can learn more about tax e-invoices by visiting our support article.

Additional information

For additional information regarding tax e-invoicing requirements, please visit our support article.

For information regarding tax e-invoicing for Custom or Express platforms using a direct charge configuration for their connected accounts, please visit this support article.