{"id":27379,"date":"2021-04-12T18:02:20","date_gmt":"2021-04-12T16:02:20","guid":{"rendered":"https:\/\/www.offbook.it\/vescogiaretta\/?p=27379"},"modified":"2021-07-30T12:23:28","modified_gmt":"2021-07-30T10:23:28","slug":"il-commercio-elettronico","status":"publish","type":"post","link":"https:\/\/www.offbook.it\/vescogiaretta\/il-commercio-elettronico\/","title":{"rendered":"Il commercio elettronico"},"content":{"rendered":"

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CINZIA GIARETTA<\/h2>\n

Co-Founder presso VESCOGIARETTA Group
\nVicenza, Veneto, Italia<\/p>\n

[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/6″][\/vc_column_inner][\/vc_row_inner][vc_separator][vc_raw_html]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[\/vc_raw_html][vc_raw_html]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[\/vc_raw_html][vc_column_text][\/vc_column_text][vc_column_text]Come si assolve l\u2019iva in Italia?<\/p>\n

Commercio elettronico INDIRETTO \u2013 acquisti<\/strong>[\/vc_column_text][vc_row_inner][vc_column_inner][vc_column_text]<\/p>\n\n\n\n\n\n\n
PAESE DEL CEDENTE<\/th>\nPAESE DELL’ACQUIRENTE<\/th>\nMODALIT\u00c0 DI ASSOLVIMENTO DELL’IVA<\/th>\nNORMATIVA<\/th>\n<\/tr>\n
Italia<\/td>\nItalia<\/td>\nIVA assolta cedente<\/td>\nArt.2 e 7 DPR 633\/72<\/td>\n<\/tr>\n
Paesi UE<\/td>\nItalia<\/td>\nReverse Charge mediante integrazione della fattura comunitaria<\/td>\nArt.17 DPR 633\/72<\/td>\n<\/tr>\n
Paesi Extra UE<\/td>\nItalia<\/td>\nAdempimenti doganali, bolletta doganale<\/td>\nArt.67 DPR 633\/72<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_column_text]Commercio elettronico DIRETTO – acquisti<\/strong>[\/vc_column_text][vc_column_text]<\/p>\n\n\n\n\n\n\n
PAESE DEL CEDENTE<\/th>\nPAESE DELL’ACQUIRENTE<\/th>\nMODALIT\u00c0 DI ASSOLVIMENTO DELL’IVA<\/th>\nNORMATIVA<\/th>\n<\/tr>\n
Italia<\/td>\nItalia<\/td>\nIVA assolta del prestatore<\/td>\nArt.2 e 7 DPR 633\/72<\/td>\n<\/tr>\n
Paesi UE<\/td>\nItalia<\/td>\nReverse Charge mediante integrazione della fattura comunitaria<\/td>\nArt.17 DPR 633\/72<\/td>\n<\/tr>\n
Paesi Extra UE<\/td>\nItalia<\/td>\nReverse Charge mediante autofattura<\/td>\nArt.17 DPR 633\/72<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]CESSIONI ELETTRONICHE all\u2019estero<\/strong><\/p>\n

Il trattamento fiscale IVA delle cessioni elettroniche \u00e8 diverso a seconda che il cessionario\/committente sia un soggetto passivo iva (B2B) o un consumatore finale privato (B2C).<\/p>\n

Commercio elettronico INDIRETTO \u2013 CESSIONI di beni B2B<\/strong>[\/vc_column_text][vc_row_inner][vc_column_inner][vc_column_text]<\/p>\n\n\n\n\n\n\n
PAESE DEL CEDENTE<\/th>\nPAESE DELL’ACQUIRENTE<\/th>\nTIPI DI OPERAZIONI AI FINI IVA E DOGANALI<\/th>\nNORMATIVA<\/th>\n<\/tr>\n
Italia<\/td>\nItalia<\/td>\nOperazione imponibile iva territorialmente rilevante in Italia<\/td>\nArt. 2 e 7 DPR 633\/72<\/td>\n<\/tr>\n
Italia<\/td>\nPaesi UE<\/td>\nCessione intra comunitaria non imponibile iva<\/td>\nArt.41, 46 e 47 DPR 331\/1993<\/td>\n<\/tr>\n
Italia<\/td>\nPaesi Extra UE<\/td>\nCessione dell’esportazione non imponibile iva<\/td>\nArt.8 DPR 633\/72<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_column_text]Commercio elettronico DIRETTO \u2013 PRESTAZIONI di servizi B2B<\/strong>[\/vc_column_text][vc_row_inner][vc_column_inner][vc_column_text]<\/p>\n\n\n\n\n\n\n
PAESE DEL CEDENTE<\/th>\nPAESE DELL’ACQUIRENTE<\/th>\nTIPI DI OPERAZIONI AI FINI IVA E DOGANALI<\/th>\nNORMATIVA<\/th>\n<\/tr>\n
Italia<\/td>\nItalia<\/td>\nOperazione imponibile iva in Italia<\/td>\nArt. 7 ter DPR 633\/72<\/td>\n<\/tr>\n
Italia<\/td>\nPaesi UE<\/td>\nPrestazione imponibile iva nel paese UE ove \u00e8 stabilito il committente<\/td>\nArt. 7 ter DPR 633\/72<\/td>\n<\/tr>\n
Italia<\/td>\nPaesi Extra UE<\/td>\nPrestazione imponibile iva nel paese extra UE dove \u00e8 stabilito il committente<\/td>\nArt. 7 ter DPR 633\/72<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_column_text]Commercio elettronico INDIRETTO \u2013 CESSIONI di beni B2C<\/strong>[\/vc_column_text][vc_row_inner][vc_column_inner][vc_column_text]<\/p>\n\n\n\n\n\n\n
PAESE DEL CEDENTE<\/th>\nPAESE DELL’ACQUIRENTE<\/th>\nTIPI DI OPERAZIONI AI FINI IVA E DOGANALI<\/th>\nNORMATIVA<\/th>\n<\/tr>\n
Italia<\/td>\nItalia<\/td>\nOperazione imponibile iva territorialmente rilevante in Italia<\/td>\nArt. 2 e 7 DPR 633\/72<\/td>\n<\/tr>\n
Italia<\/td>\nPaesi UE<\/td>\nCessione assoggettata ad iva italiana fino al raggiungimento della soglia prevista, oltre soglia il cedente deve assolvere l’iva nel paese di consumo\/destinazione tramite identificazione o MOSS\/OSS<\/td>\nArt. 41 DL 311\/93<\/td>\n<\/tr>\n
Italia<\/td>\nPaesi Extra UE<\/td>\nCessione all’asportazione non imponibile iva<\/td>\nArt. 8\u00a0 DPR 633\/72<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_column_text]Commercio elettronico DIRETTO \u2013 PRESTAZIONI di servizi B2C<\/strong>[\/vc_column_text][vc_row_inner][vc_column_inner][vc_column_text]<\/p>\n\n\n\n\n\n\n
PAESE DEL CEDENTE<\/th>\nPAESE DELL’ACQUIRENTE<\/th>\nTIPI DI OPERAZIONI AI FINI IVA E DOGANALI<\/th>\nNORMATIVA<\/th>\n<\/tr>\n
Italia<\/td>\nItalia<\/td>\nOperazione imponibile iva in Italia<\/td>\nArt. 7 ter DPR 633\/72<\/td>\n<\/tr>\n
Italia<\/td>\nPaesi UE<\/td>\nPrestazione assoggettata ad iva italiana fino al raggiungimento della soglia prevista, oltre soglia il cedente deve assolvere l’iva nel paese di consumo\/destinazione tramite identificazione o MOSS\/OSS<\/td>\nArt. 7 ter e 7 octies DPR 633\/72<\/td>\n<\/tr>\n
Italia<\/td>\nPaesi Extra UE<\/td>\nPrestazione assoggettata ad iva italiana<\/td>\nArt. 7 ter\u00a0 DPR 633\/72<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_column_text]>><\/strong>\u00a0Attuali soglie in vigore in Europa:<\/em><\/strong><\/p>\n

    \n
  • beni: diversificata a seconda del paese comprese tra 30.000,00 e 100.000,00 euro<\/li>\n
  • servizi: 10.000,00 euro<\/li>\n<\/ul>\n

    >><\/strong>\u00a0Soglie dal 01\/07\/2021<\/em><\/strong><\/p>\n

      \n
    • Beni e servizi: soglia unica 10.000,00 euro per tutti i paesi.<\/li>\n<\/ul>\n

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