source: official site of the Inland Revenue
By decision of 22/12/2010, the Internal Revenue Service has certified the entry into force of the obligation to transmit " significant transactions for VAT purposes of value not less than € 3,000.00 '(already introduced by Last "summer maneuver" but pending formalization of the ADI) for the period 31/10/2011 compliance with respect to operations performed in the year of 2010 sets.
Once you "to the regime," the statement of the following fiscal year, the deadline to send the new list CUSTOMERS / SUPPLIERS will be April 30.
Notes:
By decision of 22/12/2010, the Internal Revenue Service has certified the entry into force of the obligation to transmit " significant transactions for VAT purposes of value not less than € 3,000.00 '(already introduced by Last "summer maneuver" but pending formalization of the ADI) for the period 31/10/2011 compliance with respect to operations performed in the year of 2010 sets.
Once you "to the regime," the statement of the following fiscal year, the deadline to send the new list CUSTOMERS / SUPPLIERS will be April 30.
Notes:
- With respect to operations uses for which no obligation to issue invoices (formality), the limit is increased to € 3,600.00;
- If there were more transactions with the same operator takes a reference to the total amount given by the sum of all operations;
- only for the period 2010, the above limit has been raised to € 25,000, to allow for a gradual implementation of the framework , and were excluded from reporting the transactions relevant for VAT without invoices.
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