Studio Dorighelli
Contact us

STUDIO DORIGHELLI

FRANCHIGIA IVA PICCOLE IMPRESE CHE OPERANO NELLA UE: I CHIARIMENTI DELLE ENTRATE


Con Circolare n. 13/E del 16 dicembre l'Agenzia delle Entrate esamina le novità previste dal Dlgs n. 180/2024, che ha recepito le modifiche introdotte in ambito europeo (direttiva n. 2020/285), sul nuovo regime di franchigia Iva per le piccole imprese che operano nell?"Unione europea.Il nuovo regime transfrontaliero, operativo da quest'anno, permette ai soggetti stabiliti in uno Stato membro, che aderiscono allo stesso regime, di effettuare cessioni di beni e prestazioni di servizi in altri Stati membri senza applicare l?"Imposta sul valore aggiunto, beneficiando inoltre di adempimenti amministrativi semplificati.  La norma, in particolare, consente a un soggetto di scegliere gli Stati Ue in cui adottare il regime di favore, a condizione che il volume di affari non superi la soglia annua indicata dal singolo Paese e la soglia di 100mila euro di volume d?"affari annuo nell?"Unione.Inoltre, uno stesso soggetto può aderire sia al regime di franchigia nazionale che a quello transfrontaliero, o a solo uno dei due.I soggetti stabiliti in altri Stati membri dell?"Unione europea applicano il regime di franchigia in Italia, in via tendenziale, alle stesse condizioni applicabili ai soggetti stabiliti in Italia per l?"adesione al regime forfetario. Per accedere al regime transfrontaliero i soggetti passivi stabiliti in Italia devono inoltrare, mediante procedura web, una comunicazione preventiva all?"Agenzia delle Entrate con cui si chiede l?"attribuzione del suffisso EX. L'Agenzia valuta l?"istanza alla luce dei requisiti normativamente previsti e delle informazioni fornite dagli Stati membri di esenzione in cui il soggetto richiedente intende operare. Maggiori dettagli nella Circolare. Fonte: https://www.agenziaentrate.gov.it
Services Details


News
News and press


See archive

People

Meet the team

Request information


You have reached the alowed limit of characters.

Statement on the GDPR (General Data Protection Regulation)

The data controller is Studio Dorighelli, who states that the data acquired in this manner will be handled as follows:

  • it will be used to comply with current requests for information/acquistion/registration until completed and for no other purpose.
  • it will be held in the company archives with no deadline, until independent cancellation by the user, voluntary cancellation by the Controller or an explicit request for cancellation by the user.
  • it will be held on behalf of the Controller by KUMBE, the Controller’s maintainer for digital services, on the cloud server and related backup, in turn managed in compliance with the GDPR for the entire term of the contract with the Controller – who may dispose of it at any time – and until its subsequent cancellation.
  • it will not be assigned to third parties; it will not be used for marketing campaigns except if concurrently authorized for such purposes.
  • 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

Thanks!

We sent you an email. To activate the newsletter click on the link you will find in the message, thank you!

Iscriviti alla nostra newsletter

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.

cancel