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<p style="text-align: left; margin-bottom: 8pt;"><span style="font-size: 8pt;"><strong><span style="color: #c00000; font-family: 'Times New Roman','serif';">COMUNICATO N. 26/2017</span></strong></span></p>
<p style="text-align: left; margin-bottom: 8pt;"><span style="font-size: 8pt;"><strong><span style="color: #c00000; font-family: 'Times New Roman','serif';">INVIO TELEMATICO LIQUIDAZIONE IVA 3° TRIMESTRE 2017</span></strong></span></p>
<p style="margin: 2.4pt 0cm 0pt; text-align: left; line-height: 15pt;"><span style="font-size: 8pt;"><strong><span style="color: black; letter-spacing: -0.1pt; font-family: 'Times New Roman','serif';">Dal 2017 </span></strong><span style="color: black; letter-spacing: -0.1pt; font-family: 'Times New Roman','serif';">è previsto l’obbligo dell'invio trimestrale dei dati delle liquidazioni IVA periodiche sia mensili che trimestrali (cfr Circolare Studio n. 15 del 08/05/2017)</span></span></p>
<p style="text-align: left; line-height: 17pt; margin-bottom: 8pt;"><span style="font-size: 8pt;"><span style="background: yellow; color: black; font-family: 'Times New Roman','serif';">Entro il <strong>30 novembre 2017</strong> devono essere telematicamente inviate le</span><span style="color: black; font-family: 'Times New Roman','serif';"> <strong><span style="background: yellow;">liquidazioni periodiche IVA effettuate nel terzo trimestre solare del 2017,</span></strong></span></span></p>
<p style="text-align: left; line-height: 17pt; margin-bottom: 8pt;"><span style="color: black; font-family: 'Times New Roman','serif'; font-size: 8pt;">da effettuare utilizzando il modello "Comunicazione liquidazioni periodiche IVA".</span></p>
<p style="text-align: left; line-height: 17pt; margin-bottom: 8pt;"><span style="color: black; font-family: 'Times New Roman','serif'; font-size: 8pt;">Devono pertanto essere inviate la liquidazione del 3° trimestre 2017 per i soggetti trimestrali e quelle dei mesi di luglio, agosto e settembre per i contribuenti con liquidazione IVA mensile.</span></p>
<p style="margin: 2.4pt 0cm 0pt; text-align: left; line-height: 15pt;"><span style="font-size: 8pt;"><strong><span style="color: black; letter-spacing: -0.1pt; font-family: 'Times New Roman','serif';">Sono esonerati dall’invio:</span></strong></span></p>
<p style="margin: 0cm 0cm 0pt 18pt; text-align: left; line-height: 17pt; text-indent: -18pt;"><span style="font-size: 8pt;"><span style="color: black; font-family: 'Times New Roman','serif';">-</span><span style="color: black; font-family: 'Times New Roman','serif';">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style="color: black; font-family: 'Times New Roman','serif';">i minimi,</span></span></p>
<p style="margin: 2.4pt 0cm 0pt 18pt; text-align: left; line-height: 15pt; text-indent: -18pt;"><span style="font-size: 8pt;"><span style="color: black; letter-spacing: -0.1pt; font-family: 'Times New Roman','serif';">-</span><span style="color: black; letter-spacing: -0.1pt; font-family: 'Times New Roman','serif';">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style="color: black; letter-spacing: -0.1pt; font-family: 'Times New Roman','serif';">i forfettari,</span></span></p>
<p style="margin: 2.4pt 0cm 0pt 18pt; text-align: left; line-height: 15pt; text-indent: -18pt;"><span style="font-size: 8pt;"><span style="color: black; letter-spacing: -0.1pt; font-family: 'Times New Roman','serif';">-</span><span style="color: black; letter-spacing: -0.1pt; font-family: 'Times New Roman','serif';">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style="color: black; letter-spacing: -0.1pt; font-family: 'Times New Roman','serif';">coloro che registrano solo operazioni esenti (medici, promotori finanziari...) e non hanno registrato acquisti in </span><i><span style="color: black; letter-spacing: -0.1pt; font-family: 'Times New Roman','serif';">reverse charge,</span></i></span></p>
<p style="margin: 2.4pt 0cm 0pt 18pt; text-align: left; line-height: 15pt; text-indent: -18pt;"><span style="font-size: 8pt;"><span style="color: black; letter-spacing: -0.1pt; font-family: 'Times New Roman','serif';">-</span><span style="color: black; letter-spacing: -0.1pt; font-family: 'Times New Roman','serif';">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style="color: black; letter-spacing: -0.1pt; font-family: 'Times New Roman','serif';">gli enti no profit in regime L. 398/1991;</span></span></p>
<p style="margin: 2.4pt 0cm 0pt 18pt; text-align: left; line-height: 15pt; text-indent: -18pt;"><span style="font-size: 8pt;"><span style="color: black; letter-spacing: -0.1pt; font-family: 'Times New Roman','serif';">-</span><span style="color: black; letter-spacing: -0.1pt; font-family: 'Times New Roman','serif';">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style="color: black; letter-spacing: -0.1pt; font-family: 'Times New Roman','serif';">produttori agricoli esonerati dagli adempimenti ex art 34/633;</span></span></p>
<p style="margin: 2.4pt 0cm 0pt 18pt; text-align: left; line-height: 15pt; text-indent: -18pt;"><span style="font-size: 8pt;"><span style="color: black; letter-spacing: -0.1pt; font-family: 'Times New Roman','serif';">-</span><span style="color: black; letter-spacing: -0.1pt; font-family: 'Times New Roman','serif';">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style="color: black; letter-spacing: -0.1pt; font-family: 'Times New Roman','serif';">imprese individuali che abbiano dato in affitto l'unica azienda;</span></span></p>
<p style="text-align: left; line-height: normal; margin-bottom: 0pt;"><span style="color: black; font-family: 'Times New Roman','serif'; font-size: 12pt;"><span style="font-size: 8pt;">SalutiDott. Alberto DonatoStudio Donato - Gottardelli commercialisti associati</span><br /><span style="font-size: 8pt;">Via Dietro Filippini n. 24</span><br /><span style="font-size: 8pt;">37121 Verona</span><br />Tel. 0458532113</span></p>

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