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I CHIARIMENTI DELLE ENTRATE SULLE NUOVE REGOLE IN TEMA DI SPLIT PAYMENT


Con la Circolare n. 27/E del 7 novembre 2017 l'Agenzia Entrate ha fornito chiarimenti in merito alla disciplina della scissione dei pagamenti di cui all'art. 17-ter del DPR 633/1972. L'art. 1 del DL 24 aprile 2017, n. 50 ha modificato la disciplina del cosiddetto "Split Payment" con effetti a partire dal 1° luglio 2017. Per definire le modalità di applicazione della nuova disciplina si sono susseguiti nei mesi diversi decreti: il DM del 27 giugno 2017 (pubblicato in Gazzetta Ufficiale n. 151 il 30 giugno 2017), il DM del 13 luglio 2017 (pubblicato in Gazzetta Ufficiale n. 171 il 24 luglio 2017); il quadro normativo è stato infine ulteriormente modificato dal DL 148 del 16 ottobre 2017, ma in questo ultimo caso con effetti a partire dal 1° gennaio 2018. Il DL 50/2017 ha esteso l'ambito applicativo dello Split Payment e, dati i continui interventi normativi, la circolare dell'Agenzia Entrate si pone l'obiettivo di offrire chiarimenti sul tema, soffermandosi in particolare sull'estensione dello split payment alle operazioni effettuate verso le pubbliche amministrazioni destinatarie delle norme in materia di fatturazione elettronica obbligatoria, verso le Società controllate da Pa centrali o locali e verso le Società quotate nell'indice FTSE MIB della borsa. Con l'occasione ricordiamo anche l'estensione dell'applicazione della scissione dei pagamenti ai compensi per prestazioni di servizi rese dai professionisti, sempre per le fatture emesse dal 1° luglio 2017. Fonte: http://www.agenziaentrate.gov.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
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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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