What is the spesometro?
A measure of the Inland Revenue has today set at 3,600 Euros, including VAT, the roof over which triggered the 'obligation to report electronically to the tax authorities of the relevant transactions for VAT purposes. A long-awaited decision, implementing the changes introduced by the summer maneuver by art. 21 of Decree 78 of 2010. A grip that covers a wide audience of taxpayers, businesses, professionals and even end consumers. Since the first part of next January the registration requirement for transactions carried out by Iva, while the electronic transmission of data to the tax authorities must be made by 30 April of the following year. In the focus of the tax then all transactions between businesses, between businesses and various professionals over the value of € 3,600 inclusive of VAT, or an amount equal to or greater than 3,000 Euros net of VAT in cases of special regimes minimum.
With regard to the operations carried out by organizations with VAT to the end user - still sets the order of the Director of Revenue, Attilio Befera - the registration requirement snaps from 1 May 2011 and commercial operations must be notified by April 30, 2012 . The limit is 3,600 euro for all transactions for which there is no obligation to invoice, ie for most of the transactions in which the buyer is the final consumer.
Different ways for 2010: first will be relevant to the IRS the only operations between companies and the roof is raised in this case to 25,000 euro. It also extended the term of the obligation of communication for business and society are open until 31 October 2011 to transmit electronically to the Revenue. The obligation of communications, as already outlined, are the operations of import, export or those already subject to disclosure to the Tax and operations involving subjects who have their headquarters or domicile in countries of the so-called black list. The year 2011 brings the gift then new requirements for businesses, which will begin as early as January to fill in the tax information in the list customers and suppliers. But even the final consumer should be careful in the case of major purchases (a jewel, a precious head, a car), greater than or equal to 3,600 EUR with VAT. It will in fact ask the tax code for tracking the operation: some problems may arise in the case of taxpayers who have something to hide from the IRS.
23/12/2010
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Translated via software
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Source:
Italian version of ReteArchitetti.it