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IMPORTAZIONI: DETRAZIONE O RIMBORSO IVA ASSOLTA IN DOGANA


Con la Risposta n. 4 del 13 gennaio 2020 l'Agenzia delle Entrate ha esaminato il quesito di una ditta Svizzera di commercio all'ingrosso che vendeva merce in Italia tramite il proprio rappresentante fiscale nel nostro Paese ed ha chiarito che l'unico soggetto legittimato a recuperare l'IVA assolta al momento dell'importazione è il destinatario delle merci impiegate nell'esercizio della propria attivita? che, previa registrazione della bolletta doganale nel registro degli acquisti di cui all'articolo 25 del decreto IVA, può detrarre l'imposta assolta. Considerato che la vendita ha luogo direttamente tra l'istante soggetto estero e la società italiana, agli effetti IVA il debitore dell'imposta è l'acquirente italiano, da cui lo spedizioniere avrebbe dovuto recuperare l'IVA assolta in dogana, posto che la vendita ha luogo direttamente tra l'istante soggetto estero e la società italiana e non più per il tramite del rappresentante fiscale che, quale primo acquirente, correttamente assolveva l'IVA in dogana e ne chiedeva e otteneva il rimborso. Fonte: https://www.agenziaentrate.gov.it
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Corso Bettini, 58
38068 Rovereto (TN)
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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:

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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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