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COMUNICAZIONE DEI DATI DELLE FATTURE EMESSE E RICEVUTE: I CHIARIMENTI DELLE ENTRATE SUL SISTEMA TESSERA SANITARIA E PROCEDURE CONCORSUALI


L'Agenzia Entrate con una comunicazione del 12 settembre 2017 ha reso noto che nella prossima comunicazione dei dati delle fatture in scadenza il prossimo 28 settembre è possibile non inserire i dati delle fatture che sono oggetto di trasmissione al Sistema Tessera Sanitaria (articolo 3 comma 3 del D.lgs. n. 175/2014). L'Agenzia Entrate accoglierà comunque ed eviterà duplicazione delle informazioni anche se le comunicazioni dovessero ricomprendere i dati trasmessi al Sistema Tessera Sanitaria. L'Agenzia ha altresì reso noto che i curatori fallimentari e i commissari liquidatori sono tenuti ad effettuare la comunicazione dei dati delle fatture della società/impresa fallita o in liquidazione coatta amministrativa rispettando i termini normativamente previsti per l'adempimento, ma con riferimento alle fatture da loro emesse e ricevute/registrate dalla data di dichiarazione di fallimento o di liquidazione coatta amministrativa. Resta ferma la possibilità per gli stessi curatori e commissari di inviare anche i dati delle fatture emesse e ricevute/registrate anteriormente alla dichiarazione di fallimento o di liquidazione coatta amministrativa, di cui sono entrati in possesso ai fini dell'assolvimento del propri incarichi. Fonte: http://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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