agenda per linkedin local gap
- 1. Registers Spesometro Withholding tax Fixed Asset Vendor invoices management RIBA for customer FISCALIST answers VAT codes TERMS codes Italian CHART of Accounts
- 2. Legal Requirement Italia, Libri: The Libri are Reports, must be printed in an special way. The Libri need to be prepared during next year of the closing year (Y+1). These Libri (Registri) must be Printed and kept for 10 years. Libro giornale e Conti di Mastro Libri IVA : Acquisti / Vendite (Wholesale, IntraEU, Autofatture) and Liquidazione mensile Libro Inventari Libro Cespiti (bene ammortizabili, o Assets)
- 8. RIBA for customers Requirements: Your bank is waiting for a file created in the CBI standard At the due date they send info to the customer bank asking the customer to pay the figures requested and due The customer accept to pay and then his bank pay your bank and you in fact receive money SAP functions: In SAP you have to use an automatic payment program to extract the open items, clear them and prepare a RIBA portfolio and create an open special item Then the user has to allocate the RIBA to a specific house bank and then create the CBI file Your house bank has to do the same activities menthioned above At the due date the user has to run a program to clear the special item In case of insoluto you have to reopen the items not paid
- 9. FISCALIST answers Till now if you post a paper invoice you have to write the protocol number and the posting date on the paper invoice itself When you use a scanner o digital invoice like PDF you could ask the AdE to change from paper archiaving into digital archiving telling them the changement made Elettronic invoice will be optional from first of jan 2017 to send the XML files to the AdE and to your customers and to receive the same kind of invoices from the vendors If you send for a customer on invoice to the AdE then you could also send a pdf or a paper invoice to the real customer if they are not organized to interpret it in XML (verify if possible) Next year 2017 the vat rate change from 10% to 13% and from 22% to 24%. On the 2018 they change from 24% to 25% We have to wait till the end of this year to see if they change again Bollo tax on the vendor invoice could be figurative in the sense the vendor could place it on the fisical invoice or pay in total once a year The user have to post and pay only the bollo cost specified in a specific normal row in the invoice The intraue and the autofattura invoices can be on the same VAT register with the same numbering It is mandatory to create a paper invoice when you post an autofattura ( we need to use a SAP notes for that)
- 10. FISCALIST answers When you record a digital invoice you have to satisfy these requests: You have to insert a digital document in sequence The user has to have the possibility to query the digital archive and to specify VAT ID, Name for example to read invoice images In fact with SAP you can find the specific digital document from the parked and posted items And also it is strongly reccomended to insert on the digital invoice data the protocol number when posted, this information could be a field of the data memorized together with the digital invoice In fact there are no any needs to write a protocol number on the paper invoice This process end with the electronic signature and the application of a time stamp by the responsible for the conservation, on the set of digital documents In any case we have to verify excactly in practice how the scanner vendor software permits and then verify the correspondences of the needs with the possibilities
- 11. VAT codes ACQ 4% ACQ 4% ind. 100% ACQ IVA 10% ACQ 10% ind. 100% ACQ 22% ind. 50% ACQ 22% ind. 60% ACQ 22% ind. 100% ACQ 22% BENI AMMORT. IT ACQ 22% BENI NON AMMORT. IT ACQ Fuori Campo IVA Art 4 ACQ Fuori Campo IVA Art 5 ACQ FC IVA Non territor. UE Art da 7 quater a 7 sexies ACQ IVA 22% ACQ Esente Art 10 ACQ Esente Art 15 ACQ Fuori Campo IVA Art 2 c3 ACQ Fuori campo IVA Art 26 c3 ACQ Non Imponibile Art 9 ACQ 22% Art 17 c6 lett. a-ter) rev. charge ACQ 22% UE Art 47 DL 331/93 ACQ 22% SERVIZI UE AUTFAT Art 17 c2 ACQ esente SERVIZI UE AUTFAT Art 17 c2 ACQ Fuori campo IVA VEN Fuori Campo IVA Art 7/Ter DPR 633/72 VEN UE Art 41 DL 331/93 VEN NI Art 8 c1 lett. a) Esportaz. cedente IT VEN NI Art 8 c1 lett. c) Cess. con lettera intento VEN NI Triang. UE a IT non imp. Art 58 DL 331/93 VEN IVA 22% VEN Esente Art 10 VEN Esente Art 15 VEN Fuori Campo IVA Art 2 c3 VEN Fuori campo IVA Art 26 c3 VEN Non Imponibile Art 9 achats 4% achats 4% pas de d辿ductibilit辿 100% achats 10% achats 10% pas d d辿ductibilit辿 100% achats 22% pas de d辿ductibilit辿 50% achats 22% pas de d辿ductibilit辿 60% achats 22% pas de d辿ductibilit辿 100% achats 22% actifs amortissables IT achats 22% actifs non amortissables IT achats hors champ TVA article 4 achats hors champ TVA article 5 achats hors champ TVA article 7 quater sexies achats 22% achats exon辿r辿s de TVA article 10 achats exon辿r辿s de TVA article 15 achats hors champ TVA article 2 c3 achats hors champ TVA article 26 c3 achats non imposable TVA article 9 achats 22% article 17 c6 lett. A-ter) rev. Charge achats 22% UE Art 47 DL 331/93 achats 22% services UE AUTFAT Art 17 c2 achats exon辿r辿s services UE AUTFAT Art 17 c2 achats hors champ TVA ventes hors champ TVA article 7/ter DPR 633/72 ventes UE article 41 DL 331/93 ventes non imposables article 8 c1 lett. a) exportation c辿dant IT ventes non imposables article 8 c1 lett. c) cession avec "lettera d'intento" (clients italiens exportateurs habituels qui ne payent pas la TVA en Italie) ventes non imposables triangulation UE IT non imposable TVA article 58 DL 331/93 ventes 22% ventes exon辿r辿es article 10 ventes exon辿r辿es article 15 ventes hors champ TVA article 2 c3 ventes hors champ TVA article 26 c3 ventes non imposables article 9 4% 4% 10% 10% 22% 22% 22% 22% 22% 0% 0% 0% 22% 0% 0% 0% 0% 0% 22% 22% 22% 0% 0% 0% 0% 0% 0% 0% 22% 0% 0% 0% 0% 0%
- 12. Italian Chart of Accounts
Editor's Notes
- #2: 1