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STUDIO DORIGHELLI

Verifica limiti per liquidazioni IVA trimestrale e contabilità semplificata


Come ogni anno, nei primi giorni di gennaio è buona cosa verificare il regime fiscale e contabile applicabile nell'esercizio e, in particolare, se può ancora essere mantenuto l'eventuale regime agevolato adottato nell'esercizio precedente. Ricordiamo, per esempio, che possono effettuare le liquidazioni IVA con periodicità trimestrale soltanto chi ha rispettato, nell'esercizio precedente, il seguente limite di volume d'affari: 400.000 euro per le imprese aventi ad oggetto prestazioni di servizi; 700.000 euro per le imprese che esercitino attività diverse dalla prestazione di servizi. Per quanto riguarda invece i regimi contabili, il limite dell'ammontare dei ricavi, fino a concorrenza del quale le imprese sono automaticamente ammesse al regime di contabilità semplificata (salvo la possibilità di optare per il regime di contabilità ordinaria), viene stabilito in 400.000 euro per le imprese aventi per oggetto prestazioni di servizi e in 700.000 euro per le imprese aventi per oggetto altre attività. Il predetto limite non si applica agli esercenti arti e professioni che adottano naturalmente il regime di contabilità semplificata a prescindere dall'ammontare dei compensi percepiti (fatta salva l'opzione per il regime ordinario).
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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 user will have a profile created based pon the information contained therein and the data may be used for statistical processing.
  • 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.

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.

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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