A marca da bollo is an Italian revenue stamp: proof that you have paid the imposta di bollo (stamp duty) on a document. In 2026 the standard amount is €16 for applications, certificates and contracts, and €2 for invoices and receipts without VAT above €77.47. You buy the paper stamp at any tabaccheria (tobacconist) or pay it online through pagoPA.
By a family living in Puglia. Last updated: 13 October 2026
What the marca da bollo is
Italian law (DPR 642/1972) puts a small fixed tax on many documents. The marca da bollo is the receipt for that tax, stuck onto the paper or, for online filings, recorded with a payment code. An application or certificate that needs one and does not have it is not invalid, but the office must send it on for regularization, and you pay the missing tax plus a penalty.
The physical stamp is not the old engraved sticker any more. It is a printed label, the contrassegno telematico, with the amount, the date and time of issue and a 14-digit identification number. Each stamp can be used once.
How much it costs in 2026
The amounts come from article 7-bis of DL 43/2013 and have not changed since. They apply across Italy, not just in Puglia.
| Document | Stamp duty |
|---|---|
| Applications (istanze) to a public office, certificates, permits | €16 |
| Contracts and private deeds, such as a rental contract | €16 per copy, for every four pages or 100 lines |
| Invoices, receipts and quietanze without VAT, over €77.47 | €2 |
| Invoices with VAT, or without VAT up to €77.47 | None |
At the tabaccheria you pay the face value of the stamp, nothing more. Most shops take cash and many now take cards. Ask for the amount the form asks for, usually “una marca da bollo da sedici euro”.
When you will need one
Most expats meet the marca da bollo in the first months, and usually at €16:
- The postal kit for a permesso di soggiorno, which needs a €16 stamp on the application form.
- Certificates from the anagrafe (registry office), such as a residence certificate, unless the law exempts the use you need it for.
- Citizenship applications and the sworn translations that go with them.
- Rental contracts, which pay stamp duty when they are registered.
- Receipts and invoices without VAT, for example from the forfettario regime, where the €2 stamp applies above €77.47.
Notary deeds are handled by the notary, who pays the duty electronically with the registration. You do not need to buy a stamp for them.
Buying it at a tabaccheria
Look for the blue or black sign with a white T. The tobacconist prints the stamp on the spot. Stick it in the box marked on the form, usually top right, and cancel it by writing across it, or with the date, so it cannot be reused. Some online forms ask only for the 14-digit number and the issue date: keep the stamp itself with your copy of the application, because the office can ask to see it. The stamp must be dated on or before the document it goes on.
On a Saturday morning in Lecce the queue at the tabaccheria is often longer for stamps and bus tickets than for cigarettes. Buying two €16 stamps at once saves a second trip when an office asks for another.
Paying online: @e.bollo and pagoPA
For applications sent to a public office online, the @e.bollo service lets you pay the €16 through pagoPA, the national platform for payments to public bodies. The office’s portal sends you to pagoPA, you pay by card, bank or app, and the receipt is tied to the digital fingerprint (hash) of your document. It only works when the office has joined the service, so check the portal first. Your bank or payment provider may add a small commission.
Electronic invoices are different again. The €2 duty on e-invoices is marked on the invoice and paid every quarter through the Agenzia delle Entrate e-invoice portal or with an F24, using tax codes 2521-2524.
Penalties if you forget
For violations from 1 September 2024 (D.Lgs. 87/2024), missing or short stamp duty costs the tax plus a penalty of 80% of the tax. On a forgotten €16 stamp that is €12.80 on top. Paying late of your own accord, through ravvedimento operoso, reduces the penalty, and a commercialista (tax adviser) or a CAF (tax assistance center) can do it for you.
Marca da bollo FAQ
What does marca da bollo mean?
It means revenue stamp, or more literally stamp of duty. It is proof that you have paid the imposta di bollo on a document.
How much is a marca da bollo?
€16 for most applications, certificates and contracts, and €2 for invoices and receipts without VAT above €77.47. These amounts apply in 2026.
Where can I buy one?
At any tabaccheria with the T sign. For online applications, pay through @e.bollo on pagoPA.
Can I buy a marca da bollo online?
Not as a physical stamp. You can pay the duty online only when the office’s portal supports @e.bollo or pagoPA.
Does a marca da bollo expire?
No. It has no expiry date, but it must be issued on or before the date of the document and can be used only once.
Do I need one for my passport?
No. The Italian passport uses a separate €73.50 administrative fee (contributo amministrativo), bought as a stamp at a tabaccheria, plus a €42.70 booklet fee paid at the post office or through pagoPA (it replaced the old €42.50 postal slip on December 1, 2025). Check your Questura’s page before you go.
