schedule of spesometro 2016 are closer than you might think, since they focus all in April and early May. L ‘ Revenue Agency has provided instructions for this year. Recall that the derogation granted to restaurants with administration of foods and drinks in public services, travel / tourism and retail traders has expired. In spesometro ranging report the operations with the obligation to invoice, regardless of the amount and those without prior invoice amount equal to or greater than 3,600 € (including VAT). Also included are transactions subject to split payment (taxes paid to the Treasury) and Reverse Charge (no VAT charged on the invoice). The deadlines are:
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April 11: taxpayers with monthly VAT payment;
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April 20: taxpayers with tax clearance trimestrate;
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May 2: financial operators who communicate more purchases of EUR 3,600 with a credit or debit card.
Discover the maturities of 730 precompiled .
Waivers and exemptions of spesometro 2016
exempted from the presentation of the spesometro 2016 all those who opted from 1 January 2015 for the daily electronic transmission of electronic invoices to the revenue (see article 50-bis of the decree). They are exempted from communication even those paying into the scheme for Minimum and to the Flat rate, the trustee in bankruptcy, liquidators Commissioners and non-residents with permanent establishment in Italy. Are excluded from spesometro operations outside the field of VAT and those already monitored by the tax authorities, such as the provision of telephone and electrical services, insurance contracts, the INTRA model, payments between individuals occurred with electronic money, insurance contracts and purchases of goods from San Marino, if disclosed previously. Discover who is exempt from the Act and the model 730.
The Agency Software Revenue
The ‘Revenue Agency makes available to taxpayers software for the compilation of the multi-purpose model. You can download it free from the following web address : agenziaentrate.gov.it /.
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