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CESSIONI INTRACOMUNITARIE, PROVA DELL?"ARRIVO DEI BENI: DA QUANDO DECORRONO I 90 GIORNI PER EVITARE LA SANZIONE


Definito il momento di decorrenza del termine di 90 giorni per la prova dell?"arrivo dei beni nelle cessioni intracomunitarie, elemento decisivo per evitare la nuova sanzione. Con Risposta n. 65 del 4 marzo l?"Agenzia delle entrate ha chiarito quando inizia a decorre il termine previsto dal decreto legislativo n. 87/2024 per le cessioni intracomunitarie senza addebito d?"imposta. Il quesito alla base della risposta riguarda un?"impresa impegnata nella produzione di generatori di vapore destinati a un impianto situato in un altro Stato membro dell?"Unione europea. Si tratta di macchinari realizzati su misura, la cui costruzione richiede diversi anni e comporta pagamenti intermedi legati a specifiche fasi di avanzamento dei lavori. Nonostante il trasferimento della proprietà al cliente, i beni restano nello stabilimento italiano per ulteriori lavorazioni, assemblaggi e collaudi fino al completamento. Il momento rilevante ai fini della nuova sanzioneL?"Agenzia chiarisce che, in situazioni di questo tipo, le fatture emesse per stati di avanzamento dei lavori non fanno decorrere il termine dei 90 giorni entro cui deve essere acquisita la prova dell?"arrivo dei beni nello Stato membro di destinazione.Il termine, infatti, inizia a decorrere solo dal momento in cui i beni completati vengono affidati al trasportatore per la spedizione verso l?"altro Stato membro. Fonte: https://www.agenziaentrate.gov.it
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