Attraverso il servizio @e.bollo sviluppato dall'Agenzia delle Entrate in collaborazione l’Agenzia per l’Italia Digitale (AgID). Si tratta in particolare di un servizio che consente di acquistare la marca da bollo digitale, un documento informatico che associa l’Identificativo Univoco Bollo Digitale (IUBD) all’impronta del documento (hash) da assoggettare ad imposta. In questo caso il costo viene addebitato sul conto corrente del cittadino/impresa che ne fa richiesta.
Dal punto di vista contabile i valori bollati non costituiscono dei veri e propri costi, tanto è vero che per il loro acquisto non vi è l'obbligo di emissione della fattura (operazioni fuori campo IVA ai sensi dell’art. 2 comma 3 lett. i del DPR 633/72).
Tuttavia, a decorrere dal 01/01/2019, le tabaccherie sono obbligate ad emettere fattura elettronica nel caso in cui venga richiesta. Contrariamente, per la cessione di valori bollati, il tabaccaio può continuare ad emettere una ricevuta cartacea contenete gli estremi della tabaccheria e i valori bollati acquistati (descrizione, quantità, valore unitario, spesa totale).
La ricevuta delle vendite dei valori bollati costituisce una mera attestazione di acquisto e non una “ricevuta fiscale”, come in genere definita, dato che non ne possiede i requisiti in virtù dell’esclusione dall’IVA prevista dall’art. 3, lett. i) dell’art. 2 DPR 633/1972. Si ricorda comunque che, nel caso di ricevute di importo superiore a € 77,47, va applicata la marca da bollo da € 2,00 sul documento. Alla scheda di acquisto dei valori bollati l’Amministrazione deve allegare la specifica circa l'utilizzo degli stessi.
Per quanto concerne le modalità di pagamento si ricorda che, per i commercianti (tabaccherie comprese), è previsto l’obbligo di accettare pagamenti con carta di credito - o bancomat-, come disciplinato dall’articolo 15 del Dl 179/12.
Pertanto, l’Istituzione scolastica, può effettuare il pagamento delle 14 marche da bollo mediante la carta di credito collegata al conto dell’Istituto cassiere, se attivata in base alla convenzione di cassa in essere.
In caso contrario, si ritiene che la spesa debba essere sostenuta attraverso il fondo economale (minute spese) di cui all’art. 21 del DI 129/2018, secondo i criteri e limiti stabiliti dall’apposito regolamento, deliberato dal Consiglio di Istituto ai sensi dell’art. 45, comma 2 lett. j, del citato Decreto Interministeriale, prevedendo, se del caso, l’elevazione, in via straordinaria e motivata, dell’importo massimo per singola spesa limitatamente a singole fattispecie come quella in esame (acquisto marche da bollo per € 224).

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