When a sworn translation is required, whether before a court or a notary, it is important to distinguish between court fees and stamp duty. Court fees are the administrative charges for the swearing service. Stamp duty, currently €16.00 for every 100 lines of translated text, is a tax applied to certain documents to confer legal validity on them. Not all sworn translations require stamp duty: specific documents and acts are exempt.
The following is a non-exhaustive list of the documents generally exempt from stamp duty under Presidential Decree no. 642 of 26 October 1972, Annex B, and subsequent amendments and special laws. Applicants are advised to verify the applicable provisions.
| Documents exempt from stamp duty | Legal reference |
|---|---|
| Exercise and protection of electoral rights, petitions to legislative bodies | Art. 1 |
| Military service matters | Art. 2 |
| Criminal and public-security proceedings | Art. 3 |
| Extracts and copies of documents requested by public offices | Art. 4 |
| Tax assessment and collection proceedings | Art. 5 |
| Invoices and documents relating to VAT transactions | Art. 6 |
| Applications for subsidies or admission to charitable institutions | Art. 8 |
| Compulsory social insurance (INPS etc.) and related disputes | Arts. 9-12 |
| Pensions, severance and retirement benefits | Art. 9 |
| Public health and healthcare | Art. 10 |
| Admission, attendance and examinations in compulsory schooling and nursery schools | Art. 11 |
| Scholarships and study grants | Art. 11 |
| Individual employment and public-employment disputes | Art. 12 |
| Guardianship of minors and incapacitated persons | Art. 13 |
| Adoption, fostering and assistance of minors (Law 184/1983) | Art. 13 |
| Disabled parking permits | Art. 13-bis |
| Passports, identity cards and equivalent documents | Art. 18 |
| Wills in any form | Art. 23 |
| Employment contracts and rural leases | Art. 25 |
| Salary, pension and allowance receipts | Art. 26 |
| Non-profit organisations (ONLUS) | Art. 27-bis |
| Recognition in Italy of industrial patents | Art. 27-quater |
| Divorce proceedings | Art. 19, Law 74/1987 |
| Legal aid for persons without means | Art. 4, Law 217/1990 |
| Certificates and extracts from civil-status registers | Art. 7, Law 405/1990 |
| Enrolment, attendance and examinations in upper secondary education | Art. 7, Law 405/1990 |
| Voluntary organisations | Art. 8, Law 266/1991 |
| Personal separation of spouses | Constitutional Court judgment 154/1999 |
| Residence cards for EU citizens | Art. 5(7), D.P.R. 54/2002 |
The complete table of 64 cases, with the notes for applicants, is published on the Italian page.