Nuovi regimi e meccanismi contabili 2015
Nell’intento di chiarire il caos generato si riportano alcuni chiarimenti esemplificativi dei vari regimi:
Reverse Charge:
Non si applica più la ritenuta del 4% e non deve essere esposta l’Iva (non si applica nei confronti dei privati e dei condomini non titolari di Partita IVA).In fattura va riportata la dicitura:
Prestazione senza addebito di IVA ai sensi dell’Art. 17, comma 6, lettera a-ter del DPR 633/72 (reverse charge)
Se si rende applicabile il regime del reverse charge, quest’ultimo prevale rispetto al nuovo sistema dello split payment.
Split payment:
Esempio:
Imponibile 100,00
IVA 22% 22,00
Totale Fattura 122,00
IVA 22% – 22,00 Iva da versare a cura del cessionario o committente ai sensi dell’art. 17-ter delD.P.R. 633/72 (split payment)
Netto a Pagare 100,00
Vecchi Minimi:
Operazione senza applicazione dell’IVA e Ritenuta d’Acconto, effettuata ai sensi dell’Art. 1, comma 100 L. 244 / 2007 (Legge Finanziaria per il 2008). Regime fiscale di vantaggio ex art. 27 commi 1 e 2 DL n. 98/2011.
Non si applica la ritenuta e non deve essere esposta l’Iva.
Sull’originale della fattura emessa che va data al cliente, se supera l’importo di 77,47 € si deve applicare una marca da bollo da 2,00 €.
Nuovi Forfettari:
Operazione effettuata ai sensi dell’articolo 1, commi 54-89, L. 170/2014, non soggetta ad IVA né a Ritenuta d’Acconto ai sensi dell’articolo 1, comma 67 L. 170/2014.
Non si applica la ritenuta e non deve essere esposta l’Iva.
Sull’originale della fattura emessa che va data al cliente, se supera l’importo di 77,47 € si deve applicare una marca da bollo da 2,00 €.
Lo Studio resta a disposizione per eventuali chiarimenti o approfondimenti.
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