Come molti di voi sapranno il D.l. 40/2010 ha previsto l’obbligo di comunicare le operazioni effettuate nei confronti di operatori economici aventi sede, residenza o domicilio negli Stati o territori a regime fiscale rivilegiato identified by the DM and the DM 04.05.1999 21.11.2001. In this article, cutting a very practical, I would draw your attention to some practical cases to fill in the form prepared by the Revenue for the reporting of transactions in a later article and go into more detail the performance in question.
Imports
Although these are already monitored in the Customs Agency has exempted from the Imports also communicative. We see now the case of an import from Taiwan. Since the purchase we will fill in the fields of assessment and the A19 A20 and in particular for tax assessment will be the sum of money referred to in Article 42 of the bubble (SAD), and finally the price of freight from customs duties and tax, of course you'll get by calculating the 20% on the sum obtained.
Supply of goods to San Marino
In this case we have to enhance the A6 field of active operations, while in the master data insert into the "foreign state" in the code 037 and a tax code code beginning with MS followed by 5 digits of course it will have to notify your client.
Provision of services not found in Italy
This is the case, for example Alpha Ltd., which makes a provision of services for a company based in Taiwan. In the model we will exploit the A10 in the field as it is invoiced in accordance with Article 7-ter and therefore not subject to VAT.
Provision of relevant services in Italy
This is the case instead of Alpha Ltd., which receives a service from a company based in Taiwan for the amount of 10,000 €. In the model we will develop the field A21 and A22 for 10,000 € to 2000 € as such types performance should be self-billing.
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