{"id":49844,"date":"2018-07-24T06:00:29","date_gmt":"2018-07-24T04:00:29","guid":{"rendered":"http:\/\/smeupnew.it\/magazine\/blog\/tax-free-shopping-novita\/"},"modified":"2021-04-02T10:12:37","modified_gmt":"2021-04-02T08:12:37","slug":"tax-free-shopping","status":"publish","type":"post","link":"https:\/\/www.smeup.com\/magazine\/blog\/tax-free-shopping\/","title":{"rendered":"Tax free shopping: tutte le novit\u00e0 in arrivo"},"content":{"rendered":"<h2>A partire dal 1 settembre 2018 scattano i nuovi obblighi dichiarativi relativi al tax free shopping.<\/h2>\n<p>La disciplina IVA prevede che le cessioni a soggetti domiciliati o residenti <strong>fuori dall\u2019Unione europea<\/strong> di beni per un importo complessivo (IVA inclusa), superiore a 154,94 euro destinati all\u2019uso personale o familiare, da trasportare nei bagagli personali fuori del territorio doganale Ue, <strong>possono essere effettuate senza pagamento dell\u2019imposta<\/strong> (articolo 38-quater, Dpr 633\/1972). Il decreto-legge 193\/2016 ha introdotto l\u2019obbligo di emettere le fatture per il tax free shopping in modalit\u00e0 elettronica (articolo 4-bis) mentre la Legge di Bilancio 2018 ha stabilito che questo obbligo scatter\u00e0 a partire dal 01\/09\/2018.<\/p>\n<p>A partire da questa data, quindi, il cedente potr\u00e0 attuare <strong>3 diverse procedure<\/strong>:<\/p>\n<ul>\n<li>Emettere <strong>fattura senza IVA<\/strong>: in questo caso il negoziante rilascer\u00e0 al turista straniero una fattura senza IVA. Il turista straniero entro 4 mesi dovr\u00e0 indicare gli estremi del passaporto e il visto della dogana. Se per\u00f2 il turista, non provveder\u00e0 alla restituzione della fattura, il negoziante, dovr\u00e0 regolarizzare l\u2019operazione ai sensi dell\u2019art.26 primo comma del DPR 633\/72, entro 1 mese dalla scadenza del suddetto termine.<\/li>\n<li>Emettere <strong>fattura cartacea con IVA<\/strong> che verr\u00e0 <strong>rimborsata<\/strong> su domanda del viaggiatore o della societ\u00e0 VAT-refund, tax refund o tax free se l&#8217;importo del bene non \u00e8 superiore a 155 euro: attualmente questa \u00e8 sempre la soluzione pi\u00f9 scelta dalla maggior parte dei negozianti tax free, perch\u00e9 evita di doversi poi mettersi in regola con la fattura in caso di mancata restituzione della fattura emessa nei confronti del viaggiatore extra Ue.<\/li>\n<li>Emettere <strong>fattura elettronica tax free<\/strong> se l&#8217;importo del bene acquistato \u00e8 superiore a 155 euro.<\/li>\n<\/ul>\n<p>Con il provvedimento 54088\/RU datato 22\/05\/2018 siglato in concerto tra Agenzia delle dogane e Agenzia delle entrate, sono state definite le regole operative in vista dell\u2019entrata in vigore del nuovo obbligo. Inoltre con la nota n. 54505\/RU, le Dogane hanno adottato anche le istruzioni operative per l\u2019utilizzo del sistema<strong> Otello 2.0<\/strong>. Il sistema, in particolare, \u00e8 stato reso immediatamente operativo in modo da consentire un\u2019<strong>adesione graduale<\/strong> alle nuove modalit\u00e0 di colloquio digitale. \u00c8 stata inoltre chiarita la procedura per ottenere il <strong>rimborso dell\u2019imposta<\/strong> che si articola in <strong>2 passaggi<\/strong>:<\/p>\n<ul>\n<li>Il fornitore emetter\u00e0 fattura elettronica e contestualmente trasmetter\u00e0 ad Otello 2.0 il messaggio XML con i dati per il tax free shopping. Al cliente verr\u00e0 consegnata una copia cartacea della fattura<\/li>\n<li>Il cliente potr\u00e0 poi provare l\u2019uscita delle merci dal territorio italiano attraverso il <strong>codice di visto digitale<\/strong> generato da Otello 2.0. Nel caso in cui l\u2019uscita del bene dal territorio Ue avvenga tramite un altro Stato membro, la prova di uscita sar\u00e0 fornita dalla dogana estera secondo le regole vigenti in tale Paese.<\/li>\n<\/ul>\n<p>L\u2019Agenzia delle dogane, inoltre, metter\u00e0 a disposizione dell\u2019Agenzia delle Entrate i dati ricevuti attraverso Otello 2.0 in modo che il cedente assolva <strong>con un solo invio<\/strong> anche agli obblighi di tipo dichiarativo fiscale.<\/p>\n<p><strong>Simona Bonomi<br \/>\n<\/strong><em>Specialista Fatturazione elettronica e Product Manager ERP AFC &#8211; smeup<br \/>\n<\/em><a href=\"https:\/\/it.linkedin.com\/in\/simona-bonomi-32475924\" target=\"_blank\" rel=\"noopener\">My LinkedIn Profile<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A partire dal 1 settembre 2018 scattano i nuovi obblighi dichiarativi relativi al tax free shopping. Ecco tutte le noit\u00e0 e i dettagli per adeguarsi.<\/p>\n","protected":false},"author":1,"featured_media":52898,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7195],"tags":[4767,3869,4769,4770,4772],"class_list":["post-49844","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novita-fiscali","tag-duty-free-shopping","tag-fatturazione-elettronica","tag-otello-2-0","tag-shopping","tag-territorio-ue"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax free shopping: tutte le novit\u00e0 in arrivo dal 1 settembre 2018<\/title>\n<meta name=\"description\" content=\"A partire dal 1 settembre 2018 scattano i nuovi obblighi dichiarativi relativi al tax free shopping. 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