{"id":49440,"date":"2017-05-03T22:00:00","date_gmt":"2017-05-03T20:00:00","guid":{"rendered":"http:\/\/smeupnew.it\/magazine\/blog\/liquidazione_periodica_iva_2017\/"},"modified":"2017-05-03T22:00:00","modified_gmt":"2017-05-03T20:00:00","slug":"liquidazione_periodica_iva_2017","status":"publish","type":"post","link":"https:\/\/www.smeup.com\/magazine\/blog\/liquidazione_periodica_iva_2017\/","title":{"rendered":"Liquidazione periodica IVA 2017"},"content":{"rendered":"<p>Si tratta dell&#8217;adempimento introdotto dall\u2019<strong>articolo 21 bis del Dl 78\/2010, modificato dal Dl 193\/2016<\/strong>, in base al quale entro l\u2019ultimo giorno del secondo mese successivo al trimestre, si devono comunicare telematicamente i dati relativi alle liquidazioni eseguite nel trimestre precedente.<br \/>\nFa eccezione il secondo trimestre la cui scadenza \u00e8 prevista per il 16 settembre. Sono obbligati alla presentazione della comunicazione tutti i soggetti passivi Iva con la sola esclusione dei contribuenti non obbligati alla presentazione della dichiarazione annuale Iva, come ad esempio coloro che fanno solo operazioni esenti. Questi soggetti perdono l\u2019esonero dal periodo in cui effettuano una operazione imponibile.<\/p>\n<p>La comunicazione andr\u00e0 presentata con cadenza trimestrale anche nell\u2019ipotesi di liquidazione con eccedenze a credito. I programmi saranno pronti nei prossimi giorni, vi preghiamo di contattare il vostro referente Keep.UP per fissare opportunamente l\u2019appuntamento per l\u2019installazione e la formazione relativa.<\/p>\n<p>L\u2019Agenzia delle Entrate ha pubblicato solo in data 04\/05\/2017 uno strumento per il controllo del file.<br \/>\nNei giorni appena trascorsi sembra emersa inoltre l\u2019ipotesi di una possibile proroga, che sposterebbe la prima scadenza del 31\/05\/2017.<\/p>\n<p>Vi preghiamo, pertanto, di tenervi aggiornati leggendo questa sezione del sito Sme.UP per capire quando gli aggiornamenti software saranno disponibili.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Adempimento introdotto dall\u2019articolo 21 bis del Dl 78\/2010, modificato dal Dl 193\/2016, in base al quale entro l\u2019ultimo giorno del secondo mese successivo al trimestre, si devono comunicare telematicamente i dati relativi alle liquidazioni eseguite nel trimestre precedente<\/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":[3751],"class_list":["post-49440","post","type-post","status-publish","format-standard","hentry","category-news-da-smeup","tag-liquidazione-periodica"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - 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