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Home Area Societario Costituzione GLI ENTI NON COMMERCIALI ED IL REGIME CONTABILE
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GLI ENTI NON COMMERCIALI ED IL REGIME CONTABILE PDF Stampa E-mail
Area Societario - Costituzione
Lunedì 28 Giugno 2010 12:36

L'agenzia delle Entrate, tramite la risoluzione n° 54 dello scorso 24 giugno 2010 ha fornito chiarimenti in merito al regime contabile impiegato da Enti non Commerciali. L'Agenzia infatti ha chiarito che anche se l'entrata in vigore del regime dei minimi (L. 244/2007)  ha abrogato il regime contabile super semplificato, tale abrogazione ha riguardato  soltanto le persone fisiche eserecenti attività di lavoro autonomo o di impresa e non gli enti non commerciali. Di conseguenza questi potranno continuare a calcolare il reddito in modo forfettario.
In merito all'adozione del regime super semplificato si ricorda che sarà comunque obbligatorio:
-  annotare nei registri previsti ai fini IVA (prospetti riepilogativi) l'ammontare complessivo delle operazioni fatturate nel mese,  suddiviso per aliquote, entro e non oltre  il 15° giorno del mese successivo;  
- annotare l'imponibile IVA (mensile o trimestrale) entro il termine previsto per le annotazioni delle liquidazioni IVA delle operazioni relative agli acquisti nazionali e/o esteri, riportando nel registro l'imposta da considerare detraibile;  
- conservare tutta la documentazione relativa al sostenimento di tutti quei costi non soggetti ad IVA utilizzati tuttavia ai fini del calcolo delle imposte sul reddito.

 

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In Evidenza

Tributario: risposte a quesiti, ricerche e pareristica, contenzioso.

 
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