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INTEGRAZIONE MODELLO IVA TR: CHIARIMENTI NELLA RECENTE RISOLUZIONE DELL'AGENZIA DELLE ENTRATE


Con la Risoluzione n. 82 del 14 novembre 2018 l'Agenzia delle Entrate ha risposto ad un quesito posto da un ordine di Dottori Commercialisti ed Esperti Contabili in merito alla corretta applicazione delle istruzioni contenute nella risoluzione n. 99/E dell'11 novembre 2014 e nella circolare n. 35/E del 27 ottobre 2015 in tema di integrazione del Modello TR, utile per ottenere il rimborso dell'eccedenza a credito IVA maturato nel corso di ciascun trimestre, o per il suo utilizzo in compensazione. Nello specifico, è stato chiesto quali siano i termini entro cui è possibile presentare il Modello IVA TR integrativo per integrare/rettificare esclusivamente i dati esposti nel quadro TD del Modello IVA TR. In proposito le Entrate hanno chiarito che è possibile l'integrazione/rettifica del modello IVA TR entro il 30 aprile di ogni anno (o comunque, entro il diverso termine di scadenza di invio della dichiarazione IVA annuale) al fine di integrare/modificare elementi (quali, ad esempio, la richiesta di esonero dalla produzione della garanzia fideiussoria, l'apposizione del visto di conformità, l'attestazione dei requisiti contributivi e patrimoniali) che non incidono sulla destinazione e/o ammontare del credito infrannuale, sempre che l'eccedenza IVA non sia già stata rimborsata ovvero compensata. Fonte: https://www.agenziaentrate.gov.it
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Corso Bettini, 58
38068 Rovereto (TN)
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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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