di Francesco Fiscella
1 Premessa
L’art. 1 del DL 24.4.2017 n. 50, conv. L. 21.6.2017 n. 96, modificando l’art. 17-ter del DPR 633/72, ha esteso l’ambito di applicazione del c.d. “split payment” (scissione dei pagamenti):
- sia per quanto riguarda i soggetti passivi IVA tenuti ad applicare lo speciale meccanismo alle cessioni di beni e prestazioni di servizi effettuate;
- sia per quanto riguarda i soggetti destinatari di tali operazioni.
Funzionamento dello split payment
Il meccanismo impositivo della scissione dei pagamenti prevede che l’IVA addebitata dal fornitore nelle relative fatture debba essere versata dal soggetto acquirente (Pubblica Amministrazione o società) direttamente all’Erario, anziché allo stesso fornitore, scindendo, quindi, il pagamento del corrispettivo dal pagamento della relativa imposta.
Pertanto, il cedente o prestatore emette la fattura con addebito dell’IVA, riportando sulla stessa l’annotazione “scissione dei pagamenti” (o “split payment”), ma non riceve l’imposta in rivalsa da parte del cessionario o committente.
Aggiornamento del provvedimento attuativo
In ragione delle novità introdotte dal DL 50/2017 convertito, il DM 27.6.2017 (pubblicato sulla G.U. 30.6.2017 n. 151) ha aggiornato la disciplina attuativa dello split payment, apportando modifiche ed integrazioni al precedente DM 23.1.2015.
Tuttavia, il DM 13.7.2017, pubblicato sulla G.U. 24.7.2017 n. 171, ha modificato nuovamente alcune disposizioni inserite nel DM 23.1.2015, ridefinendo la disciplina dello split payment per quanto concerne le modalità di individuazione dei soggetti destinatari.
2 Decorrenza
Le disposizioni di cui all’art. 1 del DL 50/2017, che hanno esteso l’ambito di applicazione dello split payment, nonché le disposizioni attuative di cui al DM 27.6.2017, si applicano alle operazioni per le quali viene emessa fattura a partire dall’1.7.2017.
Le modifiche apportate dal DM 13.7.2017 agli artt. 5-bis e 5-ter del DM 23.1.2015, invece, si applicano alle fatture per le quali l’esigibilità dell’imposta si verifica a partire dal 25.7.2017 (giorno successivo a quello della pubblicazione del decreto sulla Gazzetta Ufficiale).
3 Ambito oggettivo
Ai sensi dell’art. 17-ter del DPR 633/72, come modificato dall’art. 1 del DL 50/2017, il meccanismo della scissione dei pagamenti si applica alle cessioni di beni e alle prestazioni di servizi di cui agli artt. 2 e 3 del DPR 633/72, effettuate nei confronti delle Pubbliche Amministrazioni e delle società indicate nel medesimo art. 17-ter, co. 1 e 1-bis.
Continuano ad essere escluse dall’ambito applicativo dello split payment, fra le altre, le operazioni:
- non soggette ad IVA, non imponibili o esenti;
- soggette a reverse charge (trattandosi di operazioni per le quali il cessionario o committente è debitore d’imposta);
- soggette a regimi speciali di determinazione dell’IVA (es. regime monofase dell’editoria ex 74 del DPR 633/72, regime del margine ex artt. 36 ss. del DL 41/95, regime speciale dei produttori agricoli ex art. 34 del DPR 633/72, ecc.);
- non documentate da fattura.
Estensione dello split payment alle prestazioni soggette a ritenuta alla fonte
Con l’abrogazione del co. 2 dell’art. 17-ter del DPR 633/72, per effetto dell’art. 1 co. 1 lett. c) del DL 50/2017, il meccanismo dello split payment deve applicarsi anche alle prestazioni di servizi assoggettate a ritenuta alla fonte a titolo di imposta sul reddito, in precedenza escluse dall’ambito applicativo della disciplina in argomento.
Si tratta, ad esempio, delle prestazioni effettuate:
- da soggetti che percepiscono redditi di lavoro autonomo (soggetti a ritenuta ex 25 del DPR 600/73), come gli esercenti arti e professioni;
- da soggetti che percepiscono provvigioni (soggette a ritenuta ex 25-bis del DPR 600/73), come i commissionari, gli agenti, i mediatori, i rappresentanti di commercio e i procacciatori d’affari.
4 Ambito soggettivo
In base alle nuove disposizioni, la disciplina dello split payment si applica alle operazioni effettuate nei confronti di un più ampio numero di soggetti.
Infatti, ai sensi dell’art. 17-ter co. 1 e 1-bis del DPR 633/72, sono soggette allo split payment per le cessioni di beni o prestazioni di servizi ricevute:
- le Pubbliche Amministrazioni di cui all’art. 1 co. 2 della L. 196/2009 (sia che agiscano nell’ambito dell’attività istituzionale, sia che agiscano nell’ambito dell’attività commerciale);
- le società controllate, mediante controllo “di diritto” o “di fatto” ex 2359 co. 1 n. 1 e 2 c.c., direttamente dalla Presidenza del Consiglio dei Ministri e dai Ministeri;
- le società controllate, mediante controllo “di diritto”, direttamente dagli enti territoriali (Regioni, Province, Città metropolitane, Comuni, Unioni di Comuni);
- le società controllate mediante controllo “di diritto”, direttamente o indirettamente, dalle società di cui ai due punti precedenti;
- le società quotate inserite nell’indice FTSE MIB della Borsa Italiana.
Fra le società controllate di cui ai punti precedenti sono incluse anche quelle il cui controllo è esercitato congiuntamente da Pubbliche Amministrazioni centrali e/o locali e/o da società controllate da dette Amministrazioni (nuovo art. 5-ter co. 5 del DM 23.1.2015, inserito dal DM 27.6.2017).
4.1 Individuazione dei soggetti destinatari
Gli artt. 5-bis e 5-ter del DM 23.1.2015, inseriti dal DM 27.6.2017, stabiliscono le modalità per la corretta individuazione dei soggetti destinatari di operazioni soggette a split payment, ossia, rispettivamente, delle Pubbliche Amministrazioni e delle società controllate o quotate.
4.1.1 Pubbliche Amministrazioni
In un primo momento, per l’individuazione delle Pubbliche Amministrazioni soggette alla disciplina dello split payment, era stato stabilito di fare riferimento all’elenco ISTAT pubblicato sulla Gazzetta Ufficiale entro il 30 settembre di ciascun anno, con effetti a valere nell’anno successivo (art. 5-bis del DM 23.1.2015).
Tuttavia, con l’emanazione del DM 13.7.2017, le suddette disposizioni sono state modificate ed è stato disposto che le Pubbliche Amministrazioni soggette alla disciplina di cui all’art. 17-ter co. 1 del DPR 633/72 coincidono con i soggetti destinatari delle norme in materia di fatturazione elettronica obbligatoria ai sensi dell’art. 1 co. 209 – 214 della L. 244/2007. Si tratta, dunque, non soltanto delle Pubbliche Amministrazioni inserite nel conto economico consolidato, individuate annualmente dall’ISTAT, ma anche delle:
- Pubbliche Amministrazioni di cui all’art. 1 co. 2 del DLgs. 165/2001 (es. istituti autonomi case popolari);
- amministrazioni autonome.
Alla luce delle novità introdotte, il Ministero dell’Economia e delle Finanze ha reso noto sul proprio sito istituzionale che, per l’individuazione delle Pubbliche Amministrazioni acquirenti soggette a split payment, i cedenti o prestatori possono fare riferimento all’Indice c.d. “IPA”, accessibile dal sito www.indicepa.gov.it. In ogni caso, restano esclusi dalla disciplina in argomento i soggetti classificati nella categoria dei “Gestori di pubblici servizi”, ancorché ricompresi nell’IPA.
Elenchi di riferimento per il 2017
Le regole di cui al DM 13.7.2017, per l’individuazione delle Pubbliche Amministrazioni destinatarie, si applicano alle operazioni per le quali l’esigibilità dell’IVA si verifica a partire dal 25.7.2017. Tuttavia, l’art. 2 del medesimo DM 13.7.2017 prevede che siano fatti salvi i comportamenti dei soggetti che hanno emesso o ricevuto fatture ai sensi dell’art. 17-ter del DPR 633/72 per le quali l’esigibilità dell’imposta si è verificata dall’1.7.2017 e fino al 24.7.2017.
Ne consegue che, con riferimento alle operazioni effettuate nei confronti di Pubbliche Amministrazioni:
- i soggetti che hanno emesso o ricevuto fattura con IVA divenuta esigibile nel periodo dall’1.7.2017 al 24.7.2017 non sono sanzionabili laddove abbiano applicato le norme del DM 23.1.2015 precedentemente in vigore, facendo riferimento all’elenco ISTAT pubblicato sulla Gazzetta Ufficiale del 30.9.2016 n. 229;
- i soggetti che emettono o ricevono fatture con IVA divenuta esigibile successivamente al 24.7.2017 applicano il nuovo art. 5-bis del DM 23.1.2015 e possono fare riferimento all’IPA (tenendo conto dell’esclusione dei “Gestori di pubblici servizi”).
4.1.2 Società controllate o quotate
Ai fini dell’individuazione delle società controllate e delle società quotate di cui all’art. 17-ter co. 1-bis del DPR 633/72 incluse nella disciplina dello split payment, l’art. 5-ter del DM 23.1.2015 stabilisce che i cedenti o prestatori devono fare riferimento agli elenchi predisposti in via definitiva dal Dipartimento delle Finanze del Ministero dell’Economia e delle Finanze (MEF) entro il 15 novembre di ogni anno.
Il DM 13.7.2017, infatti, ha eliminato la previsione di elenchi transitori, con la conseguenza che il Dipartimento delle Finanze del MEF, al termine del periodo di interlocuzione con le società interessate, provvederà direttamente alla pubblicazione dell’elenco definitivo, entro il 15 novembre di ogni anno (e con effetti a valere per l’anno successivo). Inoltre, non sarà necessaria la sua formalizzazione mediante decreto ministeriale.
Elenchi di riferimento per il 2017
Per le fatture emesse a partire dall’1.7.2017 e fino al 31.12.2017, lo split payment si applica alle operazioni effettuate nei confronti delle società controllate o incluse nell’indice FTSE MIB di cui al co. 1-bis dell’art. 17-ter del DPR 633/72 che risultano tali alla data del 24.4.2017 (data di entrata in vigore del DL 50/2017), e che sono individuate dagli elenchi già pubblicati sul sito del MEF nel mese di luglio 2017.
Nello specifico si tratta dei quattro elenchi aventi ad oggetto:
- le società controllate di diritto dalla Presidenza del Consiglio dei Ministri e dai Ministeri e le società controllate da queste ultime;
- le società controllate di fatto dalla Presidenza del Consiglio dei Ministri e dai Ministeri e le società controllate da queste ultime;
- le società controllate di diritto dagli enti territoriali (Regioni, Province, Città metropolitane, Comuni, Unioni di comuni) e le società controllate da queste ultime;
- le società quotate nell’indice FTSE MIB della Borsa italiana.
Tali elenchi sono stati aggiornati, da ultimo, in data 14.7.2017, eliminando le seguenti tipologie di soggetti:
- le società per le quali non ricorre il controllo di diritto da parte di una specifica Pubblica Amministrazione (ad esempio, le società per le quali si è in presenza di partecipazioni minoritarie possedute da Pubbliche Amministrazioni centrali o locali o da loro controllate, che nel complesso superano la percentuale del 50%);
- le società controllate da quelle sopra citate;
- le società controllate direttamente o indirettamente da enti diversi dalla Presidenza del Consiglio dei Ministri, dai Ministeri e dagli enti territoriali;
- gli enti pubblici economici e le fondazioni, in quanto non costituiti in forma societaria.
Gli elenchi in argomento saranno sottoposti ad un ulteriore aggiornamento a seguito delle segnalazioni eventualmente pervenute al Dipartimento delle finanze del MEF entro lo scorso 19.7.2017.
Non è chiaro se la “clausola di salvaguardia” prevista dall’art. 2 del DM 13.7.2017, che fa salvi i comportamenti adottati dai soggetti che hanno applicato lo split payment alle operazioni effettuate nei confronti delle Pubbliche Amministrazioni tra l’1.7.2017 e il 24.7.2017, possa estendersi anche alle operazioni effettuate nei confronti delle società anteriormente all’aggiornamento definitivo degli elenchi.
4.2 Attestazione del cessionario o committente
L’art. 17-ter co. 1-quater del DPR 633/72 prevede che, laddove sorgano dubbi circa la riconducibilità del cessionario o committente alla disciplina di cui al medesimo art. 17-ter, il cedente o prestatore può chiedere a quest’ultimo il rilascio di un documento che attesti tale condizione.
In tale circostanza:
- le Pubbliche Amministrazioni e le società di cui all’art. 17-ter 1 e 1-bis sono tenute a rilasciare detta attestazione;
- il fornitore è tenuto ad applicare il meccanismo della scissione dei pagamenti all’operazione effettuata.
È da chiarire, tuttavia, il rapporto fra tale disposizione e quella di cui all’art. 5-ter del DM 23.1.2015, che per l’individuazione delle società soggette allo split payment rinvia agli specifici elenchi predisposti dal Ministero dell’Economia e delle Finanze.
4.3 Soggetti esclusi
Sono espressamente esclusi dall’applicazione dello split payment, ai sensi dell’art. 17-ter co. 1-quinquies del DPR 633/72, gli enti pubblici gestori del demanio collettivo, per le cessioni di beni e le prestazioni di servizi ricevute afferenti la gestione di diritti collettivi di uso civico.
5 Momento di esigibilità dell’imposta
Ai sensi dell’art. 3 co. 2 del DM 23.1.2015, come sostituito dal DM 27.6.2017, per le fatture relative ad operazioni soggette a split payment, emesse a partire dall’1.7.2017, il momento di esigibilità dell’imposta:
- coincide con il momento del pagamento del corrispettivo da parte del cessionario o committente;
- può essere anticipato, in via opzionale, dal soggetto acquirente:
- al momento di ricezione della fattura;
- ovvero al momento di registrazione della medesima.
6 Modalità di emissione della fattura
Il cedente o prestatore che effettua operazioni nei confronti delle Pubbliche Amministrazioni o delle società di cui all’art. 17-ter co. 1 e 1-bis del DPR 633/72 è tenuto ad emettere la fattura:
- in formato elettronico se il soggetto acquirente è una Pubblica Amministrazione (in quanto, come sopra evidenziato, le Pubbliche Amministrazioni di cui all’art. 17-ter 1 del DPR 633/72 coincidono con le Pubbliche Amministrazioni di cui all’art. 1 co. 209 e ss. della L. 244/2007);
- alternativamente, in formato cartaceo o elettronico, se il soggetto acquirente è una società di cui all’art. 17-ter 1-bis del DPR 633/72.
La fattura deve riportare, fra gli altri dati:
- la base imponibile;
- l’aliquota IVA applicabile;
- l’ammontare dell’imposta;
- l’annotazione “scissione dei pagamenti” (o “split payment”) ed, eventualmente, il riferimento all’art. 17-ter del DPR 633/72 (in caso di emissione della fattura elettronica, l’obbligo è assolto riportando nel campo “esigibilità IVA” il valore “S”).
| Beta S.p.A. Corso Allamano 130 – 10100 Torino PI 08400254789 |
||
| Fattura n. 28/2017del 26.7.2017 |
Gruppo Torinese Trasporti S.p.A. PI 08559940013 Corso Turati 19/6 10128 Torino
|
|
| Cessione di n. 10 sedie da ufficio |
500,00 euro |
|
| Aliquota IVAIVA
Operazione soggetta a scissione dei pagamenti ex art. 17-ter del DPR 633/72 |
22%110,00 euro | |
| Netto da pagare | 500,00 euro | |
7 Versamento dell’imposta da parte dell’acquirente
Per le Pubbliche Amministrazioni non titolari di partita IVA sono confermate le modalità di versamento dell’imposta di cui all’art. 4 del DM 23.1.2015.
Invece, per le Pubbliche Amministrazioni identificate ai fini IVA che agiscono nell’ambito di attività commerciali, nonché per le società di cui all’art. 17-ter co. 1-bis del DPR 633/72, vengono previste due modalità alternative di versamento:
- mediante F24, entro il giorno 16 del mese successivo a quello in cui è sorta l’esigibilità, senza possibilità di compensare l’IVA a credito;
- annotando le fatture sia sul registro IVA degli acquisti che sul registro IVA delle vendite, e computando l’imposta nell’ambito della liquidazione IVA periodica.
Tuttavia, ai fini dell’adeguamento dei sistemi informativi e contabili:
- le Pubbliche Amministrazioni che applicano le disposizioni dell’art. 17-ter del DPR 633/72, per effetto delle modifiche apportate dal DL 50/2017, possono effettuare entro il 16.11.2017 il versamento dell’imposta relativa alle fatture per le quali l’esigibilità si verifica dall’1.7.2017 al 31.10.2017;
- le società di cui all’art. 17-ter 1-bis del DPR 633/72 possono annotare le fatture per le quali l’esigibilità si verifica dall’1.7.2017 al 30.11.2017 ed effettuare il relativo versamento entro il 18.12.2017 (in quanto il 16.12.2017 è un sabato).
Modalità di versamento dell’acconto IVA
L’art. 2 co. 4 del DM 27.6.2017 stabilisce che le Pubbliche Amministrazioni che operano nell’ambito delle attività commerciali e le società di cui all’art. 17-ter co. 1 e 1-bis del DPR 633/72, laddove effettuino il versamento dell’acconto IVA sulla base del metodo “storico”, determinano l’importo da versare entro il 27.12.2017 tenendo conto anche dell’ammontare dell’imposta, relativa agli acquisti soggetti a split payment, divenuta esigibile:
- nel mese di novembre 2017;
- nel terzo trimestre del 2017.
8 Regime sanzionatorio
Sotto il profilo sanzionatorio si ritengono, in parte, applicabili i chiarimenti forniti dalla circ. Agenzia delle Entrate 13.4.2015 n. 15 (§ 13), per cui:
- in caso di omessa indicazione della dicitura “scissione dei pagamenti” (o “split payment”) sulla fattura emessa dal fornitore che effettua operazioni ex 17-ter del DPR 633/72, si applica la sanzione amministrativa da 1.000,00 a 8.000,00 euro di cui all’art. 9 co. 1 del DLgs. 471/97;
- l’omesso o ritardato versamento dell’imposta all’Erario da parte della Pubblica Amministrazione o società destinataria dell’operazione soggetta a split payment è punito ai sensi dell’art. 13 del DLgs. 471/97, con la sanzione amministrativa pari al 30% dell’importo non versato o versato in ritardo, salve le previste riduzioni in caso di ritardo non superiore a 15 o 90 giorni.
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I have witnessed that good real estate agents all around you are warming up to FSBO ***********. They are knowing that it’s in addition to placing a poster in the front place. It’s really in relation to building interactions with these dealers who sooner or later will become customers. So, while you give your time and energy to supporting these vendors go it alone : the “Law connected with Reciprocity” kicks in. Good blog post.
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I have observed that over the course of constructing a relationship with real estate proprietors, you’ll be able to get them to understand that, in every single real estate purchase, a commission rate is paid. All things considered, FSBO sellers don’t “save” the commission payment. Rather, they fight to win the commission by way of doing an agent’s job. In doing so, they devote their money plus time to carry out, as best they’re able to, the assignments of an adviser. Those duties include disclosing the home through marketing, offering the home to all buyers, developing a sense of buyer desperation in order to induce an offer, scheduling home inspections, managing qualification checks with the bank, supervising fixes, and facilitating the closing.
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