{"id":49433,"date":"2016-12-29T23:00:00","date_gmt":"2016-12-29T22:00:00","guid":{"rendered":"http:\/\/smeupnew.it\/magazine\/blog\/invio_liquidazioni_iva\/"},"modified":"2016-12-29T23:00:00","modified_gmt":"2016-12-29T22:00:00","slug":"invio_liquidazioni_iva","status":"publish","type":"post","link":"https:\/\/www.smeup.com\/magazine\/blog\/invio_liquidazioni_iva\/","title":{"rendered":"Invio liquidazioni IVA"},"content":{"rendered":"<p>Il Dl 193\/2016 introduce un nuovo obbligo di comunicazione trimestrale a carico dei soggetti passivi IVA. La norma prevede che vengano comunicati telematicamente i dati contabili riepilogativi delle liquidazioni IVA.\u00a0<\/p>\n<p>La comunicazione andr\u00e0 presentata con cadenza trimestrale anche nell\u2019ipotesi di liquidazione con eccedenze a credito. Il termine per l\u2019invio \u00e8 l\u2019ultimo giorno del secondo mese successivo a ogni trimestre. Far\u00e0 eccezione il secondo trimestre che andr\u00e0 trasmesso entro il 16 settembre.<br \/>Restano fermi, ovviamente, gli ordinari termini per il versamento dell\u2019Iva dovuta in base alle citate liquidazioni.<\/p>\n<p>Per quanto riguarda il contenuto della comunicazione si attende la pubblicazione di un decreto attuativo da parte dell\u2019Agenzia delle Entrate.<\/p>\n<p>Il laboratorio Sme.UP potr\u00e0 procedere con l\u2019implementazione delle relative procedure solo in seguito del citato decreto attuativo.<br \/>Aggiorneremo i clienti non appena la documentazione sar\u00e0 disponibile.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Il Dl 193\/2016 introduce un nuovo obbligo di comunicazione trimestrale a carico dei soggetti passivi IVA. La norma prevede che vengano comunicati telematicamente i dati contabili riepilogativi delle liquidazioni IVA.<\/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-49433","post","type-post","status-publish","format-standard","hentry","category-news-da-smeup"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Invio liquidazioni IVA - 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\/invio_liquidazioni_iva\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Invio liquidazioni IVA - Magazine\" \/>\n<meta property=\"og:description\" content=\"Il Dl 193\/2016 introduce un nuovo obbligo di comunicazione trimestrale a carico dei soggetti passivi IVA. 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