Gli artt. 4, 4-bis e 7-quater del DL 22.10.2016 n. 193, conv. L. 1.12.2016 n. 225, introducono importanti novità in materia di IVA.
In particolare, tali disposizioni prevedono:
- l’introduzione, a partire dall’1.1.2017, delle nuove comunicazioni trimestrali dei dati delle fatture emesse e ricevute e delle liquidazioni IVA periodiche;
- l’abolizione della comunicazione delle operazioni con soggetti “black list”, nonché del c.d. “spesometro” annuale;
- la modifica dei termini di presentazione della dichiarazione IVA annuale;
- l’aumento del limite dei rimborsi IVA senza visto di conformità o garanzia patrimoniale;
- la modifica della disciplina di chiusura delle partite IVA inattive;
- la modifica della disciplina dei depositi IVA.
2 Comunicazione trimestrale dei dati delle fatture
L’art. 4 co. 1 del DL 193/2016 convertito sostituisce integralmente l’art. 21 del DL 78/2010, prevedendo, in luogo dell’obbligo di presentazione annuale del c.d. “spesometro”, l’invio all’Agenzia delle Entrate della comunicazione trimestrale dei dati delle fatture emesse, nonché di quelle ricevute e registrate.
2.1 DECORRENZA
Il nuovo obbligo comunicativo si applica a decorrere dall’1.1.2017 (art. 4 co. 4 del DL 193/2016 convertito).
Di conseguenza, l’obbligo di presentazione dello “spesometro” annuale dovrebbe venir meno a partire dal periodo d’imposta 2017, ritenendosi l’adempimento ancora dovuto per la comunicazione delle operazioni effettuate nel 2016.
2.2 AMBITO SOGGETTIVO
L’obbligo di comunicazione trimestrale dei dati delle fatture di cui all’art. 21 del DL 78/2010, come modificato dal DL 193/2016 convertito, interessa la generalità dei soggetti passivi IVA (esercenti attività d’impresa, arte o professione ai sensi degli artt. 4 e 5 del DPR 633/72).
Piccoli produttori agricoli operanti nelle zone montane
L’unica ipotesi di esonero espressamente prevista dal DL 193/2016 convertito riguarda i produttori agricoli di cui all’art. 34 co. 6 del DPR 633/72 che operano nelle zone montane di cui all’art. 9 del DPR 601/73.
Si tratta dei produttori agricoli già esonerati dagli adempimenti IVA in quanto, nell’anno precedente, hanno realizzato un volume d’affari non superiore ai 7.000,00 euro, costituito per almeno i due terzi da cessioni di prodotti agricoli di cui alla Tabella A, parte I, allegata al DPR 633/72.
Tuttavia, ai fini dell’esonero dalla comunicazione trimestrale, occorre che gli stessi soggetti operino nelle zone montane individuate dall’art. 9 del DPR 601/73, vale a dire su terreni, alternativamente:
- situati ad una altitudine non inferiore a 700 metri sul livello del mare;
- compresi nell’elenco dei territori montani compilato dalla Commissione censuaria centrale;
- facenti parte di comprensori di bonifica montana.
Soggetti che optano per la trasmissione telematica delle fatture e dei corrispettivi
Ai sensi dell’art. 3 co. 1 lett. a) del DLgs. 127/2015, devono ritenersi esonerati dalla comunicazione trimestrale in argomento anche i soggetti che optano per il regime facoltativo di trasmissione dei dati delle fatture all’Agenzia delle Entrate o che, in presenza dei presupposti, hanno optato sia per la trasmissione dei dati delle fatture che per la trasmissione dei dati dei corrispettivi (artt. 1 co. 3 e 2 co. 1 del DLgs. 127/2015).
Si precisa che i soggetti interessati ad adottare i regimi facoltativi di cui agli artt. 1 co. 3 e 2 co. 1 del DLgs. 127/2015 sono tenuti, ordinariamente, ad esercitare la relativa opzione entro il 31 dicembre dell’anno precedente a quello in cui si intende procedere alla trasmissione dei dati dei corrispettivi e/o delle fatture (si vedano i provv. Agenzia delle Entrate 28.10.2016 n. 182070 e 182017).
Tuttavia, in considerazione del necessario adeguamento dei processi contabili e amministrativi che i nuovi adempimenti telematici comporteranno per gli operatori e i relativi intermediari, nonché allo scopo di consentire un’accurata valutazione circa l’opportunità di esercitare le opzioni, l’Agenzia delle Entrate ha disposto, in fase di prima applicazione, il rinvio di detto termine (provv. 1.12.2016 n. 212804).
Pertanto, per i soggetti che intendono adottare uno o entrambi i regimi facoltativi a partire dal 2017 (e per i quattro anni successivi) il termine per l’opzione è posticipato dal 31.12.2016 al 31.3.2017.
Soggetti in regime agevolato
Poiché la comunicazione dei dati delle fatture ha ad oggetto le sole operazioni rilevanti ai fini IVA, l’esonero dall’obbligo di cui all’art. 21 del DL 78/2010 dovrebbe estendersi anche ai soggetti che operano:
- nel regime di vantaggio per i c.d. “contribuenti minimi”, ex 27 co. 1 e 2 del DL 98/2011 (abrogato ma ancora applicabile dai soggetti che vi avevano aderito prima del 31.12.2015);
- nel nuovo regime forfetario di cui all’art. 1 co. 54 – 89 della L. 190/2014.
A sostegno di tale posizione, si ricorda che gli stessi soggetti erano già stati esclusi dall’obbligo di presentazione dello “spesometro” (cfr. provv. Agenzia delle Entrate 22.12.2011 n. 185820 e circ. Agenzia delle Entrate 4.4.2016 n. 10).
2.3 AMBITO OGGETTIVO
L’art. 21 del DL 78/2010 prevede che nella comunicazione in oggetto dovranno essere indicati i dati di tutte le operazioni (attive e passive) rilevanti ai fini IVA, documentate mediante fattura, nota di variazione o bolletta doganale.
2.4 OGGETTO DELLA COMUNICAZIONE
Più specificamente, la comunicazione di cui all’art. 21 del DL 78/2010 dovrà riportare i dati:
- delle fatture emesse nel trimestre di riferimento;
- delle fatture ricevute e registrate nel trimestre, ai sensi dell’art. 25 del DPR 633/72, comprese le bollette doganali;
- delle note di variazione emesse e ricevute ai sensi dell’art. 26 del DPR 633/72, relative al medesimo trimestre.
Dati analitici
I dati delle fatture da trasmettere in forma analitica saranno definiti da un successivo provvedimento dell’Agenzia delle Entrate.
Tuttavia, l’art. 21 co. 2 del DL 78/2010 stabilisce che, nell’ambito della comunicazione, dovranno essere riportate almeno le seguenti informazioni:
- i dati identificativi dei soggetti coinvolti nelle operazioni;
- la data e il numero della fattura;
- l’ammontare della base imponibile IVA;
- l’aliquota applicata;
- l’ammontare dell’imposta;
- la tipologia dell’operazione.
2.5 MODALITÀ DI INVIO
L’invio della comunicazione deve essere effettuato in via telematica, secondo modalità che verranno definite con un apposito provvedimento dell’Agenzia delle Entrate.
2.6 termini di invio
In linea generale, la comunicazione dei dati delle fatture dovrà essere trasmessa entro l’ultimo giorno del secondo mese successivo alla fine di ciascun trimestre.
Tuttavia, allo scopo di agevolare i contribuenti nell’adempimento, il termine di invio relativo ai dati del secondo trimestre è fissato al 16 settembre (in luogo del 31 agosto).
La comunicazione dovrà quindi essere trasmessa:
- entro il 31 maggio, per il primo trimestre;
- entro il 16 settembre, per il secondo trimestre;
- entro il 30 novembre, per il terzo trimestre;
- entro l’ultimo giorno del mese di febbraio dell’anno successivo, per il quarto trimestre.
Termine di invio per il primo semestre 2017
Ai sensi dell’art. 4 co. 4 del DL 193/2016 convertito, in deroga agli ordinari termini di presentazione, la comunicazione dei dati delle fatture relativa al primo semestre del 2017 (gennaio – giugno) dovrà essere effettuata entro il 25.7.2017. In tal modo, limitatamente al primo anno di applicazione:
- le comunicazioni relative ai primi due trimestri vengono accorpate;
- la scadenza fissata per la comunicazione relativa al primo trimestre viene posticipata;
- la scadenza fissata per la comunicazione relativa al secondo trimestre viene anticipata.
Coordinamento con il regime facoltativo ex DLgs. 127/2015
Con un comunicato stampa del 28.10.2016, l’Agenzia delle Entrate ha annunciato che le regole tecniche approvate con il provv. 182070/2016, per l’invio dei dati delle fatture da parte dei soggetti che optano per il regime facoltativo di cui all’art. 1 co. 3 del DLgs. 127/2015, potranno essere seguite anche per la comunicazione trimestrale di cui all’art. 21 del DL 78/2010.
Tali indicazioni sono volte a consentire ai soggetti IVA di procedere all’adeguamento dei loro sistemi gestionali entro il termine previsto per la prima comunicazione (25.7.2017).
2.7 CONSERVAZIONE DEI DOCUMENTI
Con l’obiettivo di favorire il ricorso alla fatturazione elettronica “B2B” e di incoraggiare, in tal modo, una gestione completamente informatizzata dei dati delle fatture ai fini della comunicazione trimestrale, l’art. 21 co. 3 del DL 78/2010 ha previsto che gli obblighi di conservazione sostitutiva di cui all’art. 3 del DM 17.6.2014 si intendono soddisfatti per tutte le fatture elettroniche e i documenti informatici veicolati mediante il Sistema di Interscambio.
La definizione dei termini e delle modalità di applicazione di tale disposizione sono però rinviati ad un successivo provvedimento dell’Agenzia delle Entrate.
2.8 REGIME SANZIONATORIO
Il nuovo co. 2-bis dell’art. 11 del DLgs. 471/97 prevede l’applicazione di una sanzione pari a 2,00 euro in caso di omessa o errata trasmissione dei dati di ciascuna fattura nell’ambito delle comunicazioni trimestrali di cui all’art. 21 del DL 78/2010, con un massimo di 1.000,00 euro per ciascun trimestre.
Tuttavia, il soggetto passivo IVA può beneficiare della riduzione della sanzione laddove, entro i 15 giorni successivi alla scadenza stabilita, regolarizzi la propria posizione (effettuando la comunicazione o inviando i dati corretti). In tal caso, la sanzione è ridotta alla metà (1,00 euro per ciascuna fattura), entro un limite massimo di 500,00 euro.
La norma esclude l’applicazione della disciplina del c.d. “cumulo giuridico” di cui all’art. 12 DLgs. 472/97, per cui le sanzioni applicate relativamente a ciascuna fattura, i cui dati non sono stati comunicati, ovvero sono stati comunicati in modo errato, devono sommarsi singolarmente.
3 Comunicazione dei dati delle liquidazioni IVA
L’art. 4 co. 2 del DL 193/2016 convertito, aggiungendo l’art. 21-bis al DL 78/2010, prevede che i soggetti passivi IVA saranno obbligati a comunicare trimestralmente, oltre ai dati delle fatture, anche i dati riepilogativi delle liquidazioni IVA periodiche.
3.1 DECORRENZA
L’obbligo di trasmissione della nuova comunicazione si applica a decorrere dall’1.1.2017 (art. 4 co. 4 del DL 193/2016 convertito).
3.2 AMBITO SOGGETTIVO
L’obbligo di cui all’art. 21-bis del DL 78/2010 interessa la generalità dei soggetti passivi IVA, ad esclusione di coloro che:
- sono esonerati dalla presentazione della dichiarazione IVA annuale;
- sono esonerati dall’effettuazione delle liquidazioni periodiche IVA.
A titolo di esempio, si tratta dei soggetti che:
- non hanno effettuato alcuna operazione, né attiva né passiva, nell’anno di riferimento e non hanno crediti d’imposta da riportare;
- hanno effettuato esclusivamente operazioni esenti;
- hanno aderito al regime per i c.d. “contribuenti minimi” di cui all’art. 27 co. 1 e 2 del DL 98/2011;
- hanno aderito al nuovo regime forfetario ex 1 co. 54 – 89 della L. 190/2014;
- operano in regime speciale ex 398/91;
- rientrano nel regime di cui all’art. 34 co. 6 del DPR 633/72 (ossia, i piccoli produttori agricoli, anche qualora operino in territori diversi dalle zone montane).
Tali esclusioni, disposte dal co. 3 dell’art. 21-bis del DL 78/2010, si applicano purché non vengano meno, nel corso dell’anno, le predette condizioni di esonero.
3.3 AMBITO OGGETTIVO
Nell’ambito della comunicazione devono essere riportati i dati delle liquidazioni periodiche IVA, sia che queste siano state effettuate con cadenza mensile (ex art. 1 co. 1 del DPR 100/98), sia che le stesse siano state effettuate con cadenza trimestrale (per opzione, ex art. 7 del DPR 542/99, ovvero in virtù di specifiche disposizioni di legge, ai sensi degli artt. 73 co. 1 lett. e) e 74 co. 4 del DPR 633/72).
Non sono previste esclusioni sotto il profilo oggettivo. Al contrario, l’art. 21-bis co. 3 del DL 78/2010 precisa che la comunicazione deve essere inviata anche qualora dalla liquidazione periodica dell’imposta emerga un’eccedenza a credito.
3.4 OGGETTO DELLA COMUNICAZIONE
La definizione dei dati da trasmettere nell’ambito della comunicazione delle liquidazioni IVA è rinviata ad un successivo provvedimento dell’Agenzia delle Entrate.
Si può presumere, tuttavia, che verrà richiesto l’invio dei dati sintetici riguardanti l’IVA a debito e a credito, ripartiti per aliquote.
3.5 MODALITÀ DI INVIO
L’invio della comunicazione dovrà essere effettuato in via telematica, secondo modalità che verranno definite con un apposito provvedimento dell’Agenzia delle Entrate.
Esercizio di più attività
I soggetti che esercitano più attività gestite con contabilità separata ex art. 36 del DPR 633/72 sono tenuti ad inviare, per ciascun trimestre, una sola comunicazione, riepilogativa delle liquidazioni di tutte le attività.
3.6 termini DI INVIO
Per espressa previsione normativa, i termini di trasmissione della comunicazione di cui all’art. 21-bis del DL 78/2010 coincidono con quelli prescritti per l’invio delle comunicazioni di cui all’art. 21 del DL 78/2010.
La comunicazione deve quindi essere trasmessa:
- entro il 31 maggio, per il primo trimestre;
- entro il 16 settembre, per il secondo trimestre;
- entro il 30 novembre, per il terzo trimestre;
- entro l’ultimo giorno del mese di febbraio dell’anno successivo, per il quarto trimestre.
Tuttavia, deve escludersi che la deroga prevista dall’art. 4 co. 4 secondo periodo del DL 193/2016 convertito, per la presentazione delle comunicazioni dei dati delle fatture relative al primo semestre 2017, possa applicarsi anche alla comunicazione dei dati delle liquidazioni.
Pertanto, anche nel primo anno di applicazione, i dati delle liquidazioni relative ai primi due trimestri dovranno essere comunicati secondo i termini ordinariamente previsti (entro il 31.5.2017, per il primo trimestre, ed entro il 16.9.2017, per il secondo trimestre).
Effetti sul versamento dell’imposta
Il nuovo adempimento non modifica gli ordinari termini di versamento dell’imposta.
Pertanto, i contribuenti “mensili” continueranno a versare l’imposta con tale periodicità indipendentemente dalla cadenza trimestrale di invio della comunicazione.
3.7 REGIME SANZIONATORIO
Nelle ipotesi di omessa, incompleta o infedele comunicazione dei dati delle liquidazioni periodiche IVA di cui all’art. 21-bis del DL 78/2010, il nuovo co. 2-ter dell’art. 11 del DLgs. 471/97 prevede l’applicazione di una sanzione da 500,00 a 2.000,00 euro.
Tuttavia, il soggetto passivo IVA può beneficiare della riduzione della sanzione laddove, entro i 15 giorni successivi alla scadenza stabilita, regolarizzi la propria posizione (effettuando la comunicazione o inviando i dati corretti). In tal caso, la sanzione è ridotta alla metà (da 250,00 a 1.000,00 euro).
4 Controllo DEI DATI trasmessi ed eventuale regolarizzazione
Allo scopo di favorire la regolarizzazione spontanea delle violazioni in materia di trasmissione dei dati delle fatture e delle liquidazioni IVA, il co. 5 del nuovo art. 21-bis del DL 78/2010 prevede che l’Agenzia delle Entrate metta a disposizione dei soggetti passivi IVA e dei loro intermediari:
- le risultanze dell’esame dei dati delle fatture;
- le valutazioni concernenti la coerenza fra i dati delle fatture e quelli delle liquidazioni;
- le valutazioni concernenti la coerenza dei versamenti dell’imposta rispetto a quanto indicato nelle comunicazioni delle liquidazioni.
Laddove, dai controlli eseguiti, emerga un risultato diverso rispetto a quello indicato nella comunicazione, il contribuente verrà informato dell’esito secondo modalità che verranno stabilite con un successivo provvedimento dell’Agenzia.
In tal caso, si prevede che il soggetto interessato potrà:
- fornire i chiarimenti necessari, ovvero eventuali dati ed elementi che non sono stati considerati o che sono stati valutati erroneamente;
- provvedere al versamento di quanto dovuto avvalendosi del ravvedimento operoso ex 13 del DLgs. 472/97.
Si prevede, infine, l’applicazione della norma che consente all’Agenzia delle Entrate di verificare l’effettivo versamento dell’imposta anche prima della presentazione della dichiarazione annuale (art. 54-bis co. 2-bis del DPR 633/72), indipendentemente dalla sussistenza delle condizioni di pericolo per la riscossione.
5 Credito d’imposta per i costi di adeguamento
In considerazione dei costi per l’adeguamento tecnologico connesso alla trasmissione telematica dei dati delle fatture e delle liquidazioni IVA, l’art. 21-ter del DL 78/2010 prevede l’attribuzione, per una sola volta, di un credito d’imposta di 100,00 euro a favore dei soggetti che:
- siano obbligati alla presentazione delle comunicazioni dei dati delle fatture o delle liquidazioni IVA ai sensi degli artt. 21 e 21-bis del DL 78/2010;
- ovvero abbiano optato per la trasmissione telematica dei dati delle fatture all’Agenzia delle Entrate ai sensi dell’art. 1 co. 3 del DLgs. 127/2015.
Tuttavia, il credito d’imposta è attribuito a condizione che si tratti di soggetti:
- in attività nel 2017;
- e che, nell’anno precedente a quello in cui il costo per l’adeguamento viene sostenuto, hanno realizzato un volume d’affari inferiore o pari a 50.000,00 euro.
5.1 Soggetti che trasmettono in via telematica i dati dei corrispettivi
Nell’ipotesi in cui gli stessi soggetti di minori dimensioni (obbligati all’invio delle comunicazioni di cui agli artt. 21 e 21-bis del DL 78/2010 ovvero aderenti al regime di cui all’art. 1 co. 3 del DLgs. 127/2015) esercitino l’opzione per la trasmissione telematica dei dati dei corrispettivi ai sensi dell’art. 2 co. 1 del DLgs. 127/2015, beneficiano dell’attribuzione, una tantum, di un ulteriore credito d’imposta pari a 50,00 euro (che si somma, dunque, al credito di 100,00 euro).
Tuttavia, al fine di usufruire di tale agevolazione aggiuntiva, occorre che l’opzione per la trasmissione dei dati dei corrispettivi sia esercitata entro il 31.12.2017.
5.2 Utilizzo del credito d’imposta
Entrambe le tipologie di credito d’imposta:
- non concorrono alla formazione del reddito ai fini delle imposte dirette, né alla formazione del valore della produzione ai fini IRAP;
- sono utilizzabili esclusivamente in compensazione nel modello F24, ai sensi dell’art. 17 del DLgs. 241/97, a partire dall’1.1.2018;
- devono essere evidenziate nella dichiarazione dei redditi relativa al periodo d’imposta in cui è stato sostenuto il costo per l’adeguamento tecnologico, nonché nelle dichiarazioni relative ai periodi d’imposta successivi fino a quello in cui se ne conclude l’utilizzo.
5.3 aiuti “de minimis”
Le suddette agevolazioni sono concesse nei limiti e alle condizioni previste dal regolamento comunitario n. 1407/2013, relativo agli aiuti “de minimis”.
6 Termini di presentazione della Dichiarazione iva annuale
Conseguentemente all’introduzione dei nuovi obblighi di comunicazione trimestrale, vengono modificati i termini previsti dall’art. 8 co. 1 del DPR 322/98 per la presentazione della dichiarazione IVA annuale.
6.1 Dichiarazione relativa agli anni 2017 e successivi
A decorrere dall’anno d’imposta 2017, la dichiarazione annuale IVA dovrà essere presentata tra il 1° febbraio e il 30 aprile dell’anno successivo a quello di riferimento.
6.2 Dichiarazione relativa all’anno 2016
Per il periodo d’imposta 2016, invece, resta fermo il termine fissato dalla L. 190/2014 (come modificata dal DL 192/2014), in base al quale la dichiarazione annuale deve essere presentata nel mese di febbraio dell’anno successivo a quello di riferimento.
Riepilogando:
- la dichiarazione IVA relativa all’anno d’imposta 2016 deve essere presentata nel mese di febbraio 2017 (fra l’1.2.2017 e il 28.2.2017);
- la dichiarazione IVA relativa agli anni d’imposta 2017 e successivi deve essere presentata tra il 1° febbraio e il 30 aprile dell’anno successivo a quello di riferimento.
7. Abolizione di alcuni adempimenti comunicativi
Oltre all’abolizione del c.d. “spesometro” annuale, l’art. 4 del DL 193/2016 convertito prevede che, a decorrere dall’1.1.2017, vengano aboliti ulteriori obblighi comunicativi.
7.1 Comunicazione dei contratti di leasing e noleggio
Viene soppressa, a partire dall’1.1.2017, la comunicazione dei dati dei contratti stipulati dalle società di leasing e dagli operatori commerciali che svolgono attività di locazione e noleggio, ex art. 7 co. 12 del DPR 605/73. Tale comunicazione era stata introdotta dal provv. Agenzia delle Entrate 5.8.2011 n. 119563.
7.2 presentazione degli INTRASTAT acquisti
A partire dall’1.1.2017, viene altresì soppresso l’obbligo di presentazione degli elenchi INTRASTAT di cui all’art. 50 co. 6 del DL 331/93, riepilogativi:
- degli acquisti intracomunitari di beni;
- delle prestazioni di servizi ricevute da soggetti stabiliti in un altro Stato membro dell’Unione europea.
7.3 Comunicazioni “black list”
Viene abolito l’obbligo di cui all’art. 1 co. 1 – 3 del DL 40/2010, relativo alla comunicazione dei dati delle operazioni di importo complessivo annuale superiore a 10.000,00 euro effettuate con controparti aventi sede, residenza o domicilio in Stati o territori a fiscalità privilegiata.
L’obbligo viene meno già a partire dal 2017, con riferimento alle comunicazioni relative al periodo d’imposta 2016.
7.4 Comunicazione delle operazioni con San Marino
L’art. 7-quater co. 21 del DL 193/2016 convertito, abrogando la lett. c) dell’art. 16 del DM 24.12.93, sopprime l’obbligo di comunicazione delle autofatture relative agli acquisti effettuati nella Repubblica di San Marino da parte di soggetti passivi IVA italiani.
L’abolizione si applica dalle autofatture annotate a decorrere dall’1.1.2017. In relazione alle autofatture annotate fino al 31.12.2016 permane quindi l’obbligo di comunicazione entro la fine del mese successivo.
8 Regimi opzionali di trasmissione delle fatture e dei corrispettivi
Il DL 193/2016 convertito ha apportato modifiche anche al DLgs. 127/2015 in materia di regimi opzionali per la trasmissione telematica dei dati delle fatture e dei corrispettivi.
8.1 riduzione dei termini di accertamento
L’art. 4 co. 6 lett. a-ter) del DL 193/2016 convertito accresce i vantaggi previsti per i soggetti che, a partire dal 2017, optano per il regime di trasmissione telematica dei dati dei corrispettivi e/o delle fatture all’Agenzia delle Entrate, ai sensi del DLgs. 127/2015.
Infatti, il regime premiale definito dall’art. 3 co. 1 lett. d) del DLgs. 127/2015 prevede la riduzione dei termini di accertamento, ai fini IVA e delle imposte sui redditi, per i soggetti aderenti all’opzione (o alle opzioni) menzionate, purché gli stessi garantiscano, congiuntamente, la tracciabilità di tutti i pagamenti superiori a 30,00 euro, ricevuti ed effettuati, secondo le modalità stabilite dal DM 4.8.2016.
Il DL 193/2016 convertito modifica il beneficio in senso favorevole al contribuente, prevedendo una riduzione di due anni, in luogo della riduzione di un anno inizialmente disposta. In tal modo, i termini ordinari di accertamento risultano ridotti da cinque a tre anni (e non più da cinque a quattro anni) per i soggetti che integrano i suddetti presupposti.
8.2 iMPRESE DELLA “GRANDE DISTRIBUZIONE”
La validità dell’opzione di cui all’art. 1 co. 429 – 432 della L. 311/2004, per la trasmissione telematica dei dati dei corrispettivi giornalieri, esercitata entro il 31.12.2016 dalle imprese della grande distribuzione, viene estesa fino al 31.12.2017.
A tal fine, l’art. 4 co. 6 lett. b) del DL 193/2016 convertito modifica l’art. 7 co. 1 del DLgs. 127/2015.
9 Trasmissione telematica dei dati dei DISTRIBUTORI AUTOMATICI
L’art. 4 co. 6 lett. a) del DL 193/2016 convertito prevede che l’obbligo di memorizzazione elettronica e di trasmissione telematica dei corrispettivi, introdotto dall’art. 2 co. 2 del DLgs. 127/2015 per i soggetti che effettuano cessioni di beni mediante distributori automatici, venga esteso anche ai soggetti che effettuano prestazioni di servizi utilizzando i medesimi apparecchi.
Si ricorda che le modalità di trasmissione dei dati dei corrispettivi per le c.d. “vending machine” sono state definite dalle specifiche tecniche allegate al provv. Agenzia delle Entrate 30.6.2016 n. 102807 e successivamente modificate dal provv. 29.11.2016 n. 210183.
Decorrenza
Per effetto del medesimo art. 4 co. 6 lett. a) del DL 193/2016 convertito, la data di entrata in vigore dell’obbligo di cui all’art. 2 co. 2 del DLgs. 127/2015 viene posticipata dall’1.1.2017 all’1.4.2017.
Inoltre, in considerazione delle specifiche variabili tecniche di alcune tipologie di distributori automatici, l’Agenzia delle Entrate, mediante apposito provvedimento, potrà prevedere termini diversi, ulteriormente differiti rispetto a quello dell’1.4.2017, per l’entrata in vigore del suddetto obbligo.
10 Rimborsi IVA
Il co. 32 dell’art. 7-quater del DL 193/2016 convertito innalza da 15.000,00 a 30.000,00 euro la soglia fissata dall’art. 38-bis del DPR 633/72, al di sotto della quale è possibile ottenere il rimborso dell’eccedenza di credito IVA detraibile, senza necessità di adempiere ad alcuna formalità specifica.
Pertanto, il rimborso annuale o trimestrale, in presenza dei requisiti, potrà essere ottenuto mediante la semplice presentazione della dichiarazione annuale o del modello TR, senza che si renda necessario:
- apporre il visto di conformità o la sottoscrizione alternativa dell’organo di revisione contabile, per la generalità dei soggetti passivi IVA di cui all’art. 38-bis 3 del DPR 633/72;
- prestare apposita garanzia patrimoniale, per i soggetti considerati “a rischio” ex 38-bis co. 4 del DPR 633/72.
La nuova soglia potrebbe risultare applicabile già con riferimento alle istanze di rimborso presentate con la dichiarazione IVA annuale relativa al 2016 (modello IVA 2017).
11 Partite IVA inattive
I co. 44 e 45 dell’art. 7-quater del DL 193/2016 convertito modificano la disciplina di cui all’art. 35 del DPR 633/72 in materia di cessazione dell’attività e di chiusura delle partite IVA inattive.
Il nuovo co. 15-quinquies dell’art. 35 del DPR 633/72 prevede infatti la chiusura d’ufficio delle partite IVA per i soggetti che, dai dati e dagli elementi in possesso dell’Agenzia delle Entrate, non risultano aver esercitato attività d’impresa, arte o professione nelle tre annualità precedenti.
Tuttavia, si rinvia all’emanazione di un apposito provvedimento dell’Agenzia delle Entrate per la definizione:
- dei criteri e delle modalità di chiusura delle partite IVA inattive;
- di forme di comunicazione preventiva al contribuente.
Tale procedura sostituisce quella precedentemente prevista dall’art. 35 co. 15-quinquies del DPR 633/72, la quale:
- includeva fra gli indici di inattività del soggetto passivo anche la mancata presentazione della dichiarazione IVA, ove dovuta, per tre annualità consecutive;
- consentiva al contribuente di fornire chiarimenti entro 30 giorni dal ricevimento della comunicazione di chiusura della partita IVA da parte dell’Ufficio.
Eliminazione delle sanzioni
In caso di mancata presentazione della dichiarazione di cessazione dell’attività ai fini IVA, viene esclusa l’applicazione della sanzione da 500,00 a 2.000,00 euro di cui all’art. 5 co. 6 del DLgs. 471/97.
Restano ferme, tuttavia, le sanzioni previste per l’omessa presentazione delle dichiarazioni dei redditi o IVA, ove dovute, durante il periodo di inattività.
12 Depositi iva
L’art. 4 co. 7 del DL 193/2016 convertito interviene sulla disciplina dei depositi IVA di cui all’art. 50-bis del
DL 331/93:
- estendendo il beneficio della sospensione dell’IVA alla generalità dei beni introdotti in deposito, a prescindere dal luogo di stabilimento del destinatario dei beni;
- prevedendo specifiche modalità di assolvimento dell’imposta all’atto dell’estrazione dei beni dal deposito, qualora i beni siano di provenienza nazionale o extra-UE.
12.1 decorrenza
Le novità relative alla disciplina dei depositi IVA introdotte con l’art. 4 co. 7 del DL 193/2016 convertito si applicano a decorrere dall’1.4.2017.
12.2 sospensione d’imposta
Modificando l’art. 50-bis co. 4 del DL 331/93, viene riconosciuta la possibilità di avvalersi del regime di sospensione d’imposta per la generalità delle “cessioni di beni eseguite mediante introduzione in un deposito IVA”.
Non saranno, quindi, più previste le limitazioni relative:
- allo Stato di identificazione IVA dei destinatari, in seguito all’estrazione dei beni dal deposito (fino all’1.4.2017, sono pienamente agevolate le sole cessioni nei confronti di soggetti stabiliti in un altro Stato membro dell’Unione europea);
- alla categoria merceologica dei beni (fino all’1.4.2017, sussistono limitazioni all’utilizzo del deposito IVA per i beni diversi da quelli di cui alla Tabella A-bis allegata al DL 331/93).
12.3 estrazione dal deposito di beni nazionali
Le modifiche apportate dal DL 193/2016 convertito all’art. 50-bis co. 6 del DL 331/93 prevedono che, per i beni di provenienza nazionale destinati ad essere utilizzati o commercializzati nel territorio dello Stato, il versamento dell’IVA debba essere effettuato dal gestore del deposito, solidalmente responsabile con il soggetto che estrae i beni.
Resta ferma la debenza dell’imposta in capo al soggetto che procede all’estrazione dei beni.
Il versamento, da parte del gestore del deposito, deve essere effettuato:
- entro il giorno 16 del mese successivo a quello di estrazione dei beni dal deposito IVA;
- utilizzando il modello F24;
- senza la possibilità di compensazione “orizzontale” ex 17 del DLgs. 241/97.
Secondo la nuova disciplina il soggetto che effettua l’estrazione dei beni:
- emette autofattura ai sensi dell’art. 17 co. 2 del DPR 633/72;
- annota la suddetta autofattura nel registro acquisti, unitamente ai dati della ricevuta del versamento effettuato dal gestore del deposito.
Il gestore del deposito è, infine, vincolato a specifici obblighi comunicativi, con riferimento ai beni estratti (e alla relativa imposta liquidata), le cui modalità dovranno essere definite con un provvedimento dell’Agenzia delle Entrate.
La violazione degli obblighi previsti può comportare la revoca dell’autorizzazione per la gestione del deposito IVA.
12.4 estrazione dal deposito di beni immessi in libera pratica nell’unione Europea
Per i beni di provenienza extra-UE, immessi in libera pratica nell’Unione europea e successivamente introdotti nel deposito IVA, il soggetto che provvede all’estrazione dal deposito assolve l’imposta:
- con il meccanismo del reverse charge, all’atto dell’estrazione dei beni;
- prestando idonea garanzia patrimoniale nei confronti dell’Amministrazione finanziaria.
Il contenuto della garanzia e le modalità di prestazione della medesima saranno definite con un apposito provvedimento dell’Agenzia delle Entrate, di concerto con l’Agenzia delle Dogane.
Se alla data dell’1.4.2017 tale provvedimento non sarà stato emanato, e fino alla data di emanazione dello stesso, l’estrazione dal deposito di beni di provenienza extra-UE seguirà le modalità definite per i beni di provenienza nazionale.
12.5 REQUISITI PER I SOGGETTI che estraggono i beni dal deposito IVA
A fronte della nuova procedura, per i soggetti che estraggono i beni dal deposito IVA non sarà, quindi, più necessario:
- essere in possesso di iscrizione alla Camera di Commercio da almeno un anno;
- dimostrare una “effettiva operatività”;
- attestare la regolarità dei versamenti IVA.
12.6 ESPORTATORI ABITUALI
Per i soggetti esportatori abituali di cui all’art. 1 co. 1 del DL 746/83, sarà possibile estrarre i beni dal deposito IVA senza applicazione dell’imposta ex art. 8 co. 1 lett. c) del DPR 633/72, effettuando la trasmissione telematica della dichiarazione d’intento all’Agenzia delle Entrate, la quale rilascia apposita ricevuta.
13 Tax free shopping
L’art. 4-bis del DL 193/2016 convertito prevede che, a partire dall’1.1.2018, le cessioni di beni effettuate ai sensi dell’art. 38-quater del DPR 633/72, a favore di privati domiciliati o residenti al di fuori del territorio comunitario, siano documentate mediante fattura elettronica.
L’introduzione di tale obbligo nell’ambito del c.d. “tax free shopping” risponde all’esigenza di pervenire alla completa digitalizzazione delle procedure previste per ottenere lo sgravio o il rimborso dell’IVA assolta sull’acquisto di beni da parte dei viaggiatori extra-UE.
13.1 Contenuto semplificato della fattura elettronica
L’art. 4-bis co. 2 e 3 del DL 193/2016 convertito stabilisce che la fattura elettronica relativa alle operazioni di cui all’art. 38-quater del DPR 633/72 potrà essere emessa con modalità e contenuto semplificato, in deroga a quanto disposto dall’art. 21 co. 2 del DPR 633/72.
Le regole di emissione di tale fattura saranno definite con un apposito provvedimento dell’Agenzia delle Dogane, approvato di concerto con l’Agenzia delle Entrate.
Si osserva che tale disposizione è finalizzata a garantire l’interoperabilità tra il sistema di fatturazione elettronica e il sistema OTELLO (Online Tax refund at Exit: Light Lane Optimization), grazie al quale sarà possibile gestire in modo telematico il processo per ottenere il “visto doganale” da apporre sulla fattura.
13.2 Ambito soggettivo
L’obbligo di emissione della fattura elettronica “semplificata” riguarda i soggetti che effettuano cessioni di beni al dettaglio senza pagamento dell’imposta, ai sensi dell’art. 38-quater del DPR 633/72, in quanto beni destinati ad essere trasportati al di fuori del territorio comunitario.
13.3 Ambito oggettivo
Le operazioni per le quali viene prevista l’emissione della fattura in formato elettronico sono quelle effettuate ai sensi dell’art. 38-quater del DPR 633/72, vale a dire le cessioni:
- effettuate nei confronti di soggetti privati domiciliati o residenti fuori dal territorio comunitario;
- di importo superiore a 154,94 euro, calcolato al lordo dell’IVA;
- aventi ad oggetto beni destinati all’uso personale del cessionario o di un suo familiare, da trasportarsi fuori dal territorio comunitario nei bagagli personali degli stessi.
Tali operazioni sono soggette ad una disciplina IVA speciale, che consente lo sgravio dell’imposta o, alternativamente, il rimborso della stessa (c.d. “tax free shopping”), a condizione che:
- siano rispettate le suddette condizioni soggettive e oggettive;
- il trasporto dei beni fuori dal territorio comunitario sia effettuato entro tre mesi dall’effettuazione dell’operazione;
- l’esemplare della fattura emessa dal cedente sia restituito a quest’ultimo munita del visto doganale di uscita dal territorio comunitario entro il quarto mese successivo all’effettuazione dell’operazione.
13.4 Semplificazioni per le società di “tax refund”
La legge di stabilità 2016 (L. 208/2015) ha introdotto alcuni vincoli all’esercizio dell’attività di intermediazione da parte delle società di “tax refund”, le quali anticipano ai viaggiatori extra-UE il rimborso dell’IVA assolta per l’acquisto di beni ai sensi dell’art. 38-quater del DPR 633/72.
Con l’art. 4-bis del DL 193/2016 convertito viene ora soppressa la disposizione di cui all’art. 1 co. 368 secondo periodo della L. 208/2015, in base alla quale il Ministero dell’Economia e delle Finanze avrebbe dovuto determinare, di concerto con il Ministero dei beni e delle attività culturali e del turismo, le percentuali minime di rimborso dell’imposta da parte di tali società.
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One important thing is that when you are searching for a education loan you may find that you’ll need a co-signer. There are many cases where this is true because you will find that you do not possess a past credit rating so the loan company will require that you have someone cosign the money for you. Interesting post.
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Yet another thing I would like to say is that as an alternative to trying to fit all your online degree programs on days and nights that you conclude work (because most people are tired when they come home), try to arrange most of your classes on the week-ends and only 1 or 2 courses for weekdays, even if it means taking some time off your end of the week. This is fantastic because on the saturdays and sundays, you will be extra rested as well as concentrated on school work. Thanks a bunch for the different suggestions I have realized from your weblog.
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Today, I went to the beach front with my kids. I found a sea shell and gave it to my 4 year old daughter and said “You can hear the ocean if you put this to your ear.” She put the shell to her ear and screamed. There was a hermit crab inside and it pinched her ear. She never wants to go back! LoL I know this is entirely off topic but I had to tell someone!
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