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STUDIO DORIGHELLI

CRIPTOVALUTE IN BILANCIO: LE LINEE GUIDA DELL?"AGENZIA ENTRATE


Con il recente provvedimento n. 200904/2026, l?"Agenzia Entrate ha pubblicato le nuove schede tecniche dedicate alle imprese aderenti al regime di adempimento collaborativo; con l'occasione ha fatto chiarezza anche sul trattamento contabile delle criptovalute per i soggetti OIC adopter. In assenza di una disciplina specifica nei principi contabili nazionali, lo standard setter ha chiarito che le valute virtuali rientrano nella definizione di bene immateriale (OIC 24), in quanto prive di consistenza fisica, non monetarie (non danno diritto a incassare importi determinati) e individualmente identificabili. Sul fronte della classificazione in bilancio, il documento conferma l'approccio basato sulla "destinazione" decisa dalla direzione aziendale: se le criptovalute sono destinate a permanere durevolmente nel patrimonio aziendale, vanno iscritte tra le immobilizzazioni al costo di acquisto. Un aspetto cruciale è che non sono soggette ad ammortamento, assimilando la loro natura a quella di cespiti la cui utilità non si esaurisce nel tempo (come i terreni o le opere d'arte). Resta tuttavia fermo l'obbligo di svalutazione (OIC 9) nel caso in cui il fair value (al netto dei costi di vendita) risulti inferiore al valore contabile. se le criptovalute sono detenute per la vendita nel normale ciclo operativo, vengono classificate tra le rimanenze (OIC 13) e valutate al minore tra il costo di acquisto e il valore di realizzazione desumibile dal mercato (fair value).  
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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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