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Home Area Fiscale e Amministrativa Gestione dell'impianto contabile aziendale DECRETO SEMPLIFICAZIONI: INTRODOTTA LA SOGLIA MINIMA DI RILEVANZA PER LA COMUNICAZIONE DELLE OPERAZIONI BLACK LIST
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DECRETO SEMPLIFICAZIONI: INTRODOTTA LA SOGLIA MINIMA DI RILEVANZA PER LA COMUNICAZIONE DELLE OPERAZIONI BLACK LIST PDF Stampa E-mail
Area Fiscale e Amministrativa - Gestione dell'impianto contabile aziendale
Mercoledì 14 Marzo 2012 18:19

Con l'approvazione del Decreto semplificazioni è stata introdotta, al fine di ridurre gli adempimenti obbligatori a carico dei titolari di partita IVA, la soglia minima di rilevanza per rendere obbligatoria la comunicazione black list introdotta dall’art. 1 comma 1 del D.L. 40/2010  convertito in legge  73/2010.
In questo modo, tutte le operazioni di modesto importo, ovvero inferiore ad € 500,00, quale ad esempio acquisto di software, o anche servizi telefonici, ma anche di altro genere,  proveniente da luoghi siti in Paesi a fiscalità privilegiata saranno escluse dalla comunicazione fino ad oggi obbligatoria.

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