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REVERSE CHARGE ORO: L?"AGENZIA CHIARISCE I LIMITI SUI MANUFATTI FINITI


Nuovi chiarimenti dell?"Agenzia delle Entrate sull?"applicazione del meccanismo del reverse charge nel settore orafo. Con la Risposta n. 13/2025, l?"Agenzia delle Entrate ha esaminato il quesito posto da un?"associazione di categoria in merito alla possibilità di applicare il regime dell?"inversione contabile (art. 17, comma 5, DPR 633/1972) alle cessioni di manufatti auriferi – come mollette per orecchini, moschettoni, anelli a molla, chiusure per bracciali e castoni – aventi purezza pari o superiore a 325 millesimi, ma destinati ad attività di montaggio o incastonatura.Secondo l?"associazione, tali prodotti potevano essere considerati “semilavorati” ai sensi della normativa vigente, rientrando così nel perimetro del reverse charge.L'Agenzia ha tuttavia escluso questa interpretazione, riaffermando quanto già chiarito con la risoluzione n. 161/E del 2005: i prodotti in questione, avendo già una funzione propria e non necessitando di ulteriori lavorazioni, vanno considerati beni finiti e non semilavorati. Pertanto, per le relative cessioni e importazioni non si applica il reverse charge, ma resta l?"assolvimento dell?"Iva secondo le regole ordinarie. Fonte: https://www.agenziaentrate.gov.it
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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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