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Home Area Fiscale e Amministrativa Gestione dell'impianto contabile aziendale ULTIMO GIORNO PER LA PRESENTAZIONE DELLO SPESOMETRO PER L'ANNO D'IMPOSTA 2011
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ULTIMO GIORNO PER LA PRESENTAZIONE DELLO SPESOMETRO PER L'ANNO D'IMPOSTA 2011 PDF Stampa E-mail
Area Fiscale e Amministrativa - Gestione dell'impianto contabile aziendale
Lunedì 30 Aprile 2012 17:57

Ultimo giorno utile per le imprese per l'invio telematico dello spesometro, ovvero per l'inoltro all'Agenzia delle Entrate del famigerato elenco dello operazioni IVA non inferiori ad € 3.000,00 esclusa IVA soggette a fatturazione.
Dal 2012 al fine di eliminare le problematiche legate all'invio di tali elenchi l'articolo 2 del Decreto eliminerà la soglia degli € 3.000,00 ma per le operazioni del 2011, anche se l'Agenzia delle Entrate ha predisposto il software dello spesometro  2011 in modo da non rifiutare gli elenchi che presentano anche anche le operazioni di importo inferiore, tale obbligo resterà ancora in vigore.  Per i commercianti che effettuano le vendte al dettaglio  che non sono obbligati ad emettere  fattura,  l'obbligo di comunicazione delle operazioni scatta in presenza delle operazioni che raggiungono il limite di €  3.600 euro (Iva compresa).
Tra l'altro anche se l'Agenzia delle Entrate ha permesso di inviare telematicamente tutte le operazioni attive e passive senza il rispetto del limite dei 3.000,00 euro rimane sempre il problema di collegare le note di credito alle relative fatture, soprattutto quando quest'ultime sono relative ad anno precedenti.

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