{"id":49432,"date":"2016-12-29T23:00:00","date_gmt":"2016-12-29T22:00:00","guid":{"rendered":"http:\/\/smeupnew.it\/magazine\/blog\/spesometro_2017\/"},"modified":"2016-12-29T23:00:00","modified_gmt":"2016-12-29T22:00:00","slug":"spesometro_2017","status":"publish","type":"post","link":"https:\/\/www.smeup.com\/magazine\/blog\/spesometro_2017\/","title":{"rendered":"Nuovo spesometro 2017"},"content":{"rendered":"

Introduzione<\/em>
Con l\u2019articolo 4 del Dl 193\/2016 \u00e8 stato completamente riscritto l\u2019articolo 21 del Dl 78\/2010 che disciplinava l\u2019invio dello spesometro. Nella sua nuova versione la norma prevede la trasmissione telematica alle Entrate dei dati delle fatture emesse e di quelle ricevute e registrate (comprese note di variazione e bollette doganali) con cadenza trimestrale. I dati dovranno essere inviati unicamente in forma analitica secondo modalit\u00e0 stabilite da un provvedimento attuativo dell\u2019Agenzia delle Entrate di cui si attende pubblicazione.
Dall\u2019obbligo dovrebbero essere escluse le operazioni passive fuori campo Iva mentre a livello soggettivo l\u2019unico esonero previsto dal decreto \u00e8 quello che riguarda i produttori agricoli situati nelle zone montane di cui all\u2019art.9 del Dpr 601\/73. Saranno, inoltre, esonerati i soggetti che optano per la trasmissione telematica di tutte le fatture oltre coloro che optano per la trasmissione telematica dei corrispettivi (Dl. 127 05\/08\/2016).<\/p>\n

Tempistiche<\/em>
Per quanto riguarda le tempistiche, a regime i dati andranno comunicati entro l\u2019ultimo giorno del secondo mese successivo a ogni trimestre. Far\u00e0 eccezione il secondo trimestre che andr\u00e0 trasmesso entro il 16 settembre.Per il primo anno di applicazione \u00e8 previsto che l\u2019invio dei dati riferiti al primo semestre sia posticipato al 25 luglio 2017.<\/p>\n

Comunicazioni soppresse<\/em>
A seguito dell\u2019introduzione dei nuovi obblighi comunicativi sono stati eliminati:
\u2022 <\/span>Il vecchio spesometro annuale (che andr\u00e0 comunque presentato entro il 10 o 20 aprile 2017 per le operazioni 2016)
\u2022 <\/span>La comunicazione telematica dei dati relativi ai contratti delle societ\u00e0 di leasing e degli operatori che svolgono attivit\u00e0 di noleggio
\u2022 <\/span>Elenchi Intrastat limitatamente alle operazioni passive (Intra 2 bis, 2 ter, 2 quater e 2 quinquies)
\u2022 <\/span>Comuncazioni black list, per le quali non andr\u00e0 effettuato nemmeno l\u2019invio dei dati riferiti alle operazioni 2016
\u2022 <\/span>Comunicazione acquisti da San Marino<\/p>\n

Sme.UP<\/em><\/span>
Il laboratorio Sme.UP supporter\u00e0 i clienti con questi interventi:
\u2022 <\/span>Revisione gestione modelli Intrastat entro Febbraio 2017
\u2022 <\/span>Implementazione nuovo spesometro (purtroppo finch\u00e8 non sar\u00e0 pubblicato il decreto attuativo da parte dell\u2019Agenzia delle Entrate non sappiamo stimare le tempistiche del rilascio)<\/p>\n","protected":false},"excerpt":{"rendered":"

Con l\u2019articolo 4 del Dl 193\/2016 \u00e8 stato completamente riscritto l\u2019articolo 21 del Dl 78\/2010 che disciplinava l\u2019invio dello spesometro. Scopri di pi\u00f9<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-49432","post","type-post","status-publish","format-standard","hentry","category-news-da-smeup"],"acf":[],"yoast_head":"\nNuovo spesometro 2017 - Magazine<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.smeup.com\/magazine\/blog\/spesometro_2017\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nuovo spesometro 2017 - Magazine\" \/>\n<meta property=\"og:description\" content=\"Con l\u2019articolo 4 del Dl 193\/2016 \u00e8 stato completamente riscritto l\u2019articolo 21 del Dl 78\/2010 che disciplinava l\u2019invio dello spesometro. 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