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CESSAZIONE PARTITA IVA: I CHIARIMENTI DELL'AGENZIA ENTRATE


Con la Risposta n. 20 del 29 novembre scorso l'Agenzia delle Entrate ha fornito chiarimenti sulla possibilità, da parte ex professionisti assunti per concorso con contratto di lavoro di dipendente pubblico a tempo pieno, già titolari di partita IVA per lo svolgimento (prima di entrare in servizio) di un'attività professionale, di poter mantenere o meno aperta la partita Iva per il tempo strettamente necessario alla riscossione dei crediti inerenti la precedente attività professionale e maturati prima dell'assunzione. Le Entrate in proposito chiariscono che il professionista che non svolge più l'attività professionale non può cessare la partita IVA in presenza di corrispettivi per prestazioni rese in tale ambito ancora da fatturare ai propri clienti. Devono essere, infatti, completamente cessati i rapporti connessi all'attività precedente. Resta salva per il professionista, precisano infine le Entrate, la possibilità di anticipare la fatturazione delle prestazioni rese e, quindi, l'esigibilità dell'IVA rispetto al momento dell'effettivo incasso e poi chiudere la partita IVA. Fonte: https://www.agenziaentrate.gov.it
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Dove siamo

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

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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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