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Home Area Fiscale e Amministrativa Gestione dell'impianto contabile aziendale REVERSE CHARGE E SERVIZI
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Area Fiscale e Amministrativa - Gestione dell'impianto contabile aziendale
Domenica 22 Novembre 2009 08:59
Con le variazioni  apportate all’art. 17 del DPR 633/72, si è estesa l'applicazione del reverse charge  a tutti gli acquisti di beni e servizi fatti da operatori stabili in Italia da soggetti non residenti nello Stato.
I poteri ed obblighi in ordine alla fatturazione delle operazioni attive saranno, così, ridotti.
Ii soggetti esteri  o con rappresentante fiscale in Italia non potranno più emettere fattura con Iva ai clienti italiani  producendo un importante vantaggio economico non dovendo  più calcolare e pagare l’Iva al fornitore.
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