Fatturazione elettronica 2018

Fatturazione elettronica 2018 dalle date indicate a fattura emessa in formato cartaceo si considera non emessa

Fatturazione elettronica

Dalle date indicate a fattura emessa in formato cartaceo si considera non emessa

Tipologia

Normativa

Data obbligo

Cessione del carburante

Art. 1 comma 920 L. 205/2017

1.7.1018:
acquisiti di carburante presso gli impianti stradali di distribuzione da parte di soggetti Iva.

Prestazioni di subappaltatori e subcontraenti

Art. 1 comma 917 L. 205/2017

1.7.2018:
prestazioni rese da soggetti subappaltatori e subcontraenti se le imprese che operano con contratto di appalto di lavori, servizi e forniture stipulato con PA.

Cessioni tax free a consumatori extra-Ue

Art. 4-bisD.L. 193/2016come modificato dall’art. 1 comma 1088 L. 205/2017

1.9.2018:
cessioni effettuate a privati turisti extra Ue di importo complessivo superiore a 154,94 euro (Iva compresa). tali soggetti possono acquistare beni in Italia senza applicazione dell’Iva ovvero con diritto di richiedere il rimborso a condizione che:

  • uso personale e familiare;
  • trasportati fuori dall’Ue entro il III° mese successivo nei bagagli personali del turista;
  • fattura vistata dalla dogana restituita al commerciante entro il IV° mese successivo

Generalità delle operazioni

Art. 1 comma 909 L. 205/2017

1.1.2019:
l’obbligo di emissione di fatture elettroniche riguarda le cessioni di beni e le prestazioni di servizi, nonché le relative variazioni in aumento e in diminuzione, effettuate tra soggetti residenti, stabiliti o anche solo identificati nel territorio dello Stato. L’obbligo trova applicazione anche quando l’acquirente è un soggetto privato(cd. B2C); in tal caso, l’Agenzia mette a disposizione una copia della fattura nel cassetto fiscale del contribuente e, comunque, il cedente deve consegnare la copia cartacea del documento al consumatore, salvo esplicita rinuncia da parte di quest’ultimo.

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