{"id":49651,"date":"2017-12-06T08:08:33","date_gmt":"2017-12-06T07:08:33","guid":{"rendered":"http:\/\/smeupnew.it\/magazine\/blog\/variazioni-detraibilita-iva\/"},"modified":"2017-12-06T08:08:33","modified_gmt":"2017-12-06T07:08:33","slug":"variazioni-detraibilita-iva","status":"publish","type":"post","link":"https:\/\/www.smeup.com\/magazine\/blog\/variazioni-detraibilita-iva\/","title":{"rendered":"Variazioni in detraibilit\u00e0 IVA"},"content":{"rendered":"<p>La norma contenuta nella manovra correttiva (<a href=\"http:\/\/def.finanze.it\/DocTribFrontend\/getAttoNormativoDetail.do?ACTION=getArticolo&amp;id=%7b2EDE8235-A582-4D43-B44B-7A62D72DEECF%7d&amp;codiceOrdinamento=200000200000000&amp;articolo=Articolo%202\">articolo 2 del Dl 50\/2017<\/a>) pubblicata lo scorso aprile ha modificato il termine entro cui esercitare il diritto alla detrazione ed entro cui registrare le fatture d\u2019acquisto.<\/p>\n<p>Le variazioni attualmente in essere impattano su diversi fronti:<\/p>\n<ul>\n<li>supponendo di aver \u201ceffettuato\u201d l\u2019operazione nel corso del 2017 e di aver ricevuto la relativa fattura nei primi mesi del 2018, il diritto a detrarre l\u2019Iva pu\u00f2 essere esercitato entro il termine di presentazione del modello Iva 2018, periodo d\u2019imposta 2017, quindi entro il 30 aprile 2018.<\/li>\n<li>in base al nuovo testo normativo (articolo 25) la registrazione delle fatture d\u2019acquisto e delle bollette doganali deve avvenire anteriormente alla liquidazione periodica nella quale \u00e8 esercitato il diritto alla detrazione della relativa imposta, e comunque entro il termine previsto per la presentazione della dichiarazione annuale Iva relativa all\u2019anno di ricezione della fattura e con riferimento al medesimo anno.<\/li>\n<li>il diritto a detrarre l\u2019Iva non pu\u00f2 essere esercitato in nessuna liquidazione, per cui la detrazione pu\u00f2 essere esercitata esclusivamente nel modello Iva 2018 (purch\u00e9 la registrazione della stessa avvenga entro il 30 aprile 2018). Di conseguenza tale fattura, registrata entro il 30 aprile 2018, non confluisce in nessuna liquidazione (n\u00e9, 2017, n\u00e9 tantomeno 2018) e della circostanza ne va data specifica evidenza sul registro degli acquisti.<\/li>\n<li>in base al tenore letterale della norma che prevede che l\u2019annotazione sul registro Iva degli acquisti debba comunque avvenire \u00abentro il termine di presentazione della dichiarazione annuale relativa all\u2019anno di ricezione della fattura e con riferimento al medesimo anno\u00bb, sembrerebbe non pi\u00f9 detraibile l\u2019imposta delle fatture annotate dopo il 30 aprile 2018, neppure nel caso di presentazione di una dichiarazione integrativa.<\/li>\n<\/ul>\n<p>\u00c8 da sottolineare, per\u00f2, che nella legge di bilancio attualmente in discussione in Parlamento vi \u00e8 un emendamento che potrebbe sopprimere questa norma oppure posticiparla di un anno.<\/p>\n<p>Per questo motivo e per non effettuare interventi inutili, il <a href=\"https:\/\/www.smeup.com\/laboratorio-gruppo-smeup\/\">laboratorio del Gruppo Sme.UP<\/a>, pur avendo gi\u00e0 tracciato la strada dell\u2019implementazione eventualmente da porre in essere, ha deciso di effettuare l\u2019intervento sul software solo dopo la pubblicazione in Gazzetta della legge di bilancio.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La norma contenuta nella manovra correttiva (articolo 2 del Dl 50\/2017) pubblicata lo scorso aprile ha modificato il termine entro cui esercitare il diritto alla detrazione ed entro cui registrare le fatture d\u2019acquisto.<\/p>\n","protected":false},"author":1,"featured_media":49652,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[4322,4323],"class_list":["post-49651","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-da-smeup","tag-detraibilita-iva","tag-dichiarazione-annuale-iva"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - 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