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Home Area Fiscale e Amministrativa Dichiarativi ed Adempimenti telematici DICHIARAZIONI INTRASTAT 2011
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DICHIARAZIONI INTRASTAT 2011 PDF Stampa E-mail
Area Fiscale e Amministrativa - Dichiarativi ed Adempimenti telematici
Venerdì 15 Aprile 2011 06:54

Il prossimo 26 Aprile scade il termine di presentazione delle dichiarazioni Intrastat. La scadenza è stata prorogata di un giorno poichè il 25 cade in una giornata festiva.
Si ricorda comunque che dal 1° gennaio 2010 è stata variata la periodicità di comunicazione delle dichiarazioni  intrastat. In particolare le dichiarazioni annuali relative alle operazioni intracomunitarie sono state sostituite con le dichiarazioni trimestrali o mensili la cui cadenza obbligatoria viene definita in base alle cessioni o acquisti INTRACEE  realizzati nell'ultimo mese/trimestre precedente.
In presenza di cessioni e acquisti di beni e servizi resi e/o ricevuti per importi superiori  ad €  50.000,00 conseguiti o realizzati nel trimestre precedente l'invio telematico dovrà essere obbligatoriamente effettuato entro il 25 del mese successivo a quello di riferimento (prima scadenza 25 febbraio 2011). Per cessioni e acquisti di beni e/o servizi resi e/o ricevuti per importi inferiori ad € 50.000,00 l'invio telematico dovrà essere obbligatoriamente effettuato entro il 25 del mese successivo alla fine del trimestre precedente (prima scadenza per il 2011 26 aprile 2011).
Si ritiene utile ricordare che il D.L. 78/2010 ha introdotto la dichiarazione preventiva della volontà dei soggetti di effettuare operazioni intracomunitarie. Un fac simile della lettera da inviare può essere ricercata nella sezione modulistica di questo sito.

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