gfrank
Guest
the Decree Law 78/2010, in order to identify the real contribution capacity of individuals and to counter the tax evasion, introduced the obligation of telematic communication of the transactions relevant for VAT, amounting to or greater to 3.000 euros (the so-called "spesometer").
the agency of receipts with circular 24/e provides clarification on how to apply the new performance.
Obligated subjects
all taxable persons carrying out operations are obliged to communicate:
made to subjects in respect of which invoices have been issued for transactions relevant to the purposes (customers);
receipts from parties holding a match, from which relevant purchases were made for the purposes of applying the tax (suppliers);
made to persons with whom no invoices have been issued for transactions relevant to the purpose (final consumers, including entrepreneurs and professionals who have purchased goods and services not covered by business or self-employment).
taxable persons are required to send the data also under simplified accounting arrangements, non-commercial entities (for commercial or agricultural operations), non-residents with stable organization in Italy, bankers and liquidators, who avails themselves of the dispensation from fulfillment for exempt transactions (Article 36-bis of d.p.r. 633/1972), those who apply the facilitated scheme for new entrepreneurial initiatives and self-employment (Article 388/
object
the following operations must be communicated:
unavailable;
non-available (if it comes to export disposals, assimilated operations and international services);
exempt (Article 10 of Legislative Decree).
elements to indicate
the communication, to be carried out electronically through fisconline or revenue or using intermediaries enabled to transmit statements, must contain:
the VAT or the tax code of the transferor/prestress and of the cessionary/committee;
the amount of operations carried out, highlighting the taxable and the taxable or specifying that it is non-available or exempt transactions.
terms
the implementing measure of Article 21 of d.l.78/2010 establishes that it must be communicated:
by 31 October 2011, transactions amounting to or greater than 25,000 euros net of the income made and received during the 2010 tax period, limited to those for which the obligation to issue the invoice is provided;
by 30 April 2012, transactions amounting to or greater than 3,000 euros, net of VAT yields and receipts during the 2011 tax period, for which the obligation to issue the invoice is required;
by 30 April 2012, transactions amounting to or greater than 3,600 euros, gross value added tax for which the invoice is not required, with exclusive reference to those rendered and received from 1 July 2011.
sanctions sanctions sanctions
the omitted transmission of the communication, as well as the sending of the same with incomplete or not correspondent data, involves the application of the administrative sanction from a minimum of 258 euros to a maximum of 2.065 euros.
source and documents: http://www.acca.it/default.aspx?tabid=80&itemid=1743&view=details
the agency of receipts with circular 24/e provides clarification on how to apply the new performance.
Obligated subjects
all taxable persons carrying out operations are obliged to communicate:
made to subjects in respect of which invoices have been issued for transactions relevant to the purposes (customers);
receipts from parties holding a match, from which relevant purchases were made for the purposes of applying the tax (suppliers);
made to persons with whom no invoices have been issued for transactions relevant to the purpose (final consumers, including entrepreneurs and professionals who have purchased goods and services not covered by business or self-employment).
taxable persons are required to send the data also under simplified accounting arrangements, non-commercial entities (for commercial or agricultural operations), non-residents with stable organization in Italy, bankers and liquidators, who avails themselves of the dispensation from fulfillment for exempt transactions (Article 36-bis of d.p.r. 633/1972), those who apply the facilitated scheme for new entrepreneurial initiatives and self-employment (Article 388/
object
the following operations must be communicated:
unavailable;
non-available (if it comes to export disposals, assimilated operations and international services);
exempt (Article 10 of Legislative Decree).
elements to indicate
the communication, to be carried out electronically through fisconline or revenue or using intermediaries enabled to transmit statements, must contain:
the VAT or the tax code of the transferor/prestress and of the cessionary/committee;
the amount of operations carried out, highlighting the taxable and the taxable or specifying that it is non-available or exempt transactions.
terms
the implementing measure of Article 21 of d.l.78/2010 establishes that it must be communicated:
by 31 October 2011, transactions amounting to or greater than 25,000 euros net of the income made and received during the 2010 tax period, limited to those for which the obligation to issue the invoice is provided;
by 30 April 2012, transactions amounting to or greater than 3,000 euros, net of VAT yields and receipts during the 2011 tax period, for which the obligation to issue the invoice is required;
by 30 April 2012, transactions amounting to or greater than 3,600 euros, gross value added tax for which the invoice is not required, with exclusive reference to those rendered and received from 1 July 2011.
sanctions sanctions sanctions
the omitted transmission of the communication, as well as the sending of the same with incomplete or not correspondent data, involves the application of the administrative sanction from a minimum of 258 euros to a maximum of 2.065 euros.
source and documents: http://www.acca.it/default.aspx?tabid=80&itemid=1743&view=details