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DISPONIBILE IL NUOVO MODELLO IVA TR CON IL VISTO PER LE COMPENSAZIONI


L'Agenzia Entrate, in data 4 luglio 2017, con il Provvedimento n. 124040, ha approvato il Modello IVA TR per la richiesta di rimborso o per l'utilizzo in compensazione del credito IVA trimestrale. Il nuovo modello dovrà essere utilizzato dai contribuenti titolari di partita Iva per la richiesta di rimborso o per l'utilizzo in compensazione del credito Iva trimestrale. Il vecchio modello è stato, infatti, aggiornato per recepire le ultime novità introdotte dalla legge n. 96/2017, che ha previsto, per i contribuenti che intendono utilizzare in compensazione crediti per importi superiori a 5.000 euro annui, l'obbligo di richiedere l'apposizione del visto di conformità o, in alternativa, la sottoscrizione da parte dell'organo di controllo sull'istanza da cui emerge il credito. Il nuovo modello dovrà essere utilizzato a partire dalle richieste di rimborso o di utilizzo in compensazione del credito Iva relativo al secondo trimestre dell'anno d'imposta 2017 e dovrà essere presentato entro l'ultimo giorno del mese successivo al trimestre di riferimento. Assieme al modello, il provvedimento dell'Agenzia di oggi approva le relative istruzioni e le specifiche tecniche per la trasmissione telematica dei dati, che può avvenire in maniera diretta oppure tramite un intermediario abilitato.
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The data controller is Studio Dorighelli, who states that the data acquired in this manner will be handled as follows:

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  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

ODC TRENTO

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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