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STUDIO DORIGHELLI

COMUNICAZIONI LIQUIDAZIONI PERIODICHE IVA: RAVVEDIMENTO OPEROSO PER RIMEDIARE AD ERRORI OD OMISSIONI


Con il Provvedimento del 29 ottobre 2019 l'Agenzia delle Entrate indica le modalità con le quali mette a disposizione del contribuente e della Guardia di finanza le informazioni derivanti dal confronto tra le fatture elettroniche emesse e le operazioni transfrontaliere comunicate dal contribuente stesso e le Comunicazioni liquidazioni periodiche IVA. In particolare, sono messe a disposizione le informazioni dalle quali emerge che, relativamente al primo o secondo trimestre del 2019, risultano emesse fatture elettroniche o comunicate operazioni transfrontaliere e non risulta pervenuta alcuna Comunicazione liquidazioni periodiche IVA. Destinatari delle comunicazioni sono i contribuenti per i quali non è pervenuta la Comunicazione liquidazioni periodiche IVA per il trimestre di riferimento, nonostante risultino aver emesso fatture nello stesso periodo o comunicato transazioni con l'estero. Gli elementi e le informazioni riportati nel provvedimento forniscono al contribuente indicazioni utili a porre rimedio agli eventuali errori od omissioni, mediante l'istituto del ravvedimento operoso. 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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