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Home Area Fiscale e Amministrativa Gestione dell'impianto contabile aziendale MANOVRA DI FERRAGOSTO: DA DOMANI 17/09/2011 L'IVA PASSA AL 21%
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MANOVRA DI FERRAGOSTO: DA DOMANI 17/09/2011 L'IVA PASSA AL 21% PDF Stampa E-mail
Area Fiscale e Amministrativa - Gestione dell'impianto contabile aziendale
Venerdì 16 Settembre 2011 11:25

Scatta da domani, sabato 17 settembre 2011, l'aumento dell'aliquota iva ordinaria di 1 punto percentuale, passando dal 20 al 21%. E' bene sottolineare che gli aumenti non riguarderanno i beni alimentari quali pane, pasta, latte ed in genere tutti i beni di prima necessità tassati al 4% oppure al 10% che invece non hanno subito nessuna variazione. Attenzione quindi alle speculazione di aumenti per beni alimentari poichè questi non saranno giustificati da nessuna variazione iva.
L'unica aliquota variata è quella ordinaria del 20%.
La variazione scatterà sia per i venditori all'ingrosso che al dettaglio, quindi domani si potrà assistere ad una vera e propria confusione.
Si ricorda che l'emissione delle fatture al 20% potranno essere emesse fino alla giornata di oggi 16 settembre 2011.
Per quanto concerne invece le fatture differite, queste dovranno indicare due distinte aliquote IVA, 20% fino al 16 settembre incluso, e 21% dal 17 settembre in poi. Oppure chi dovrà emettere fatture differite di fine mese, potrà emettere entro il 15 ottobre  2 differenti fatture allo stesso cliente ai sensi dell'art. 21 c.4 del D.P.R. 633/72 una per gli acquisti eseguiti al 20% e l'altra per gli acquisti effettuati al 21%.






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