- Comunicati 2016

Testo

Titolo *

COMUNICATO N. 12/2016 
SCADENZA COMUNICAZIONE BLACK-LIST ANNO 2015 – ENTRO IL 20 SETTEMBRE 2016
Ai sensi dell’articolo 1, commi da 1 a 3, DL n. 40/2010, gli acquisti / cessioni di beni nonché le prestazioni di servizi rese / ricevute, registrate o soggette a registrazione, nei confronti di operatori economici con sede, residenza o domicilio in Stati “black list” individuati dai DDMM 4.5.99 e 21.11.2001, devono essere comunicati all’Agenzia delle Entrate utilizzando il quadro BL del Modello di comunicazione polivalente.
La scadenza originariamente prevista per il 10 aprile 2016 (contribuente mensili) ed 20 aprile 2016 (contribuenti trimestrali) è stata prorogata per tutti al 20 settembre 2016 (comunicato Studio n. 8/2016).
La comunicazione è obbligatoria soltanto se l'importo complessivo annuale delle operazioni è superiore ad € 10.000. Il limite di € 10.000 va verificato con riferimento all'ammontare complessivo delle operazioni rese, ricevute, acquisti, cessioni con controparti black list. Per cui non rileva l'importo per singola operazione o per singola controparte estera.
Se un soggetto acquista beni per € 3.000 da un soggetto A, vende beni per € 4.000 al soggetto B e riceve servizi per € 5.000 da C complessivamente ha compiuto operazioni per € 12.000 per cui dovrà presentare la comunicazione black list. Se il limite di € 10.000 è superato dovranno essere oggetto di comunicazioni tutte le operazioni black list, senza limite di importo minimo (anche quelle di pochi euro!) documentate da fattura. Giova ricordare che non devono essere comunicate quelle documentate da scontrino fiscale o ricevuta fiscale né quelle con controparti con soggetti passivi iva (privati) (Circolare Studio 14 del 22.03.2016).
Vanno considerati gli Stati presenti nel seguente elenco: 
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ELENCO PAESI / TERRITORI “BLACK &nbsp; LIST”
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Alderney
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Filippine
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Kenia (3)
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Saint Kitts e Nevis
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Andorra
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Gibilterra
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Kiribati – ex Isole Gilbert
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Salomone
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Angola (3)
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Giamaica (3)
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Libano
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Samoa
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Anguilla
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Mauritius
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Liberia
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Saint Lucia
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Antigua
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Grenada
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Liechtenstein
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Saint Vincent e Grenadine
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Antille Olandesi
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Guatemala
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Lussemburgo (2)
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San Marino (1)
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Aruba
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Guernsey – Isole del Canale
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Macao
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Sant'Elena
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Bahamas
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Herm – Isole del Canale
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Maldive
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Sark (Isole del Canale)
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Barhein
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Hong Kong
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Malesia
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Seychelles
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Barbados
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Isola di Man
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Monaco
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Singapore
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Barbuda
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Isole Cayman
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Montserrat
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Svizzera
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Belize
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Isole Cook
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Nauru
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Taiwan
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Bermuda
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Isole Marshall
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Niue
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Tonga
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Brunei
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Isole Turks e Caicos
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Nuova Caledonia
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Tuvalu (ex Isole Ellice)
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Costarica
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Isole Vergini britanniche
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Oman
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Uruguay
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Dominica
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Isole Vergini statunitensi
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Panama
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Vanuatu
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Ecuador
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Jersey – Isole del Canale
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Polinesia francese
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Emirati Arabi Uniti
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Gibuti (ex &nbsp; Afar e Issas)
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Portorico (3)
</td>
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&nbsp;
Non è più considerato “black list”, con la conseguenza che le operazioni effettuate con soggetti residenti / aventi sede in detto Stato non richiede la comunicazione in esame, in quanto
<ol style="text-align: left;">
<li>(1)escluso dal DM 12.2.2014, pubblicato sulla G.U. 24.2.2014, n. 45, a decorrere dalle operazionieffettuate dall’11.3.2014;</li>
<li>(2)escluso dal DM 16.12.2014, pubblicato sulla G.U. 23.12.2014, n. 297, a decorrere dalle operazioni effettuate dal7.1.2015;</li>
<li>(3)escluso dal DM 30.3.2015, pubblicato sulla G.U. 11.5.2015, n. 107, a decorrere dalle operazioni effettuate dal26.5.2015.</li>
</ol>
&nbsp;
Va evidenziato che relativamente alle operazioni effettuate con soggetti residenti / aventi sede nelle Filippine, Malesia, Singapore e Hong Kong, ancorché detti Stati non siano più ricompresi nella lista di cui al DM 21.11.2001 per effetto del DM 30.3.2015 (elenco costi black list da indicare in UNICO), la comunicazione in scadenza il prossimo 20 settembre 2016 va comunque effettuata, in quanto presenti nella lista di cui al DM 4.5.99.
&nbsp;
Per i Clienti che gestiscono in proprio la contabilità si sollecita pertanto di verificare attentamente la presenza o meno di operazioni con operatori economici inclusi nella suddetta lista e il superamento del limite dei 10.000 euro.

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