Wind Tre Business

Legal stamp exemptions

The legal stamp (for 2.00 €) applies to phone bills that contain amounts (charged and credited) invoiced within a VAT regime that is different from the ordinary, and only when the sum of such amounts exceeds the limit of 77.47 €.

Categories who are entitled to exemption from said tax:
  • Non-profit organizations of social utility (ONLUS)
  • Sports federations and sports promotion bodies recognized by CONI
  • Central Public Administrations
Depending on the right that applies to you, find below a brief summary of the necessary documentation:
  • De jure ONLUS: Depending on the right that applies to you, find below a brief summary of the necessary documentation: Self-declaration affidavit (original), subscribed by the Legal Representative, attesting that the organization belongs in one of the three categories listed below, specifying the typology and the relevant legal references:
  1. Voluntary organizations that are included in the registers instituted by the regions and by the autonomous provinces of Trento and Bolzano, in accordance with art.6 of the act of 11 August 1991, n. 226
  2. Non-governmental organizations that have been recognized as eligible by the Ministry of Foreign Affairs in accordance with the act of 26 February 1997, n.49
  3. Social Cooperatives that are included in the “social cooperation section” of the prefectural register as stated in the legislative decree of the temporary Head of State of 14 December 1947 n. 1577 and later amendments
  • De facto ONLUS: Document subscribed by the Legal Representative attesting the submission, to the relevant Regional Revenue Agency Department, of the communication stated in art. 11, comma 1, of the D.L. of 4 December 1997 n. 460, regarding the assumption of the qualification of ONLUS (reference: circular letter of the Ministry of Finance n. 154/E from 11 October 2000) Sports federations and sports promotion bodies recognized by CONI: Document subscribed by the Legal Representative attesting the submission, to the relevant Regional Revenue Agency Department, of the communication stated in art. 11, comma 1, of the D.L. of 4 December 1997 n. 460, regarding the assumption of the qualification of ONLUS (reference: circular letter of the Ministry of Finance n. 154/E from 11 October 2000)
If you are entitled to exemption, the documentation must be REGISTERED to:
Wind Tre S.p.A. con Socio Unico - Direzione e Coordinamento VIP-CKH Luxembourg S.à r.l. – Sede legale: Largo Metropolitana 5, 20017 Rho (MI)

The documentation must be SENT to:
Wind Tre S.p.A.
Via C.G. Viola, 48 - palazzo Veneziani A
00148 Roma RM
c.a Amministrazione clienti – Ufficio Esenzione Imposta di Bollo
Chiudi Cookie
To keep track of your offer and consumption, just log into the customer area