say first that an invoice is a document that is prepared solely for the purposes of VAT, that setting has to pay the last one in series production, purchases goods or receive a service. All else in the chain, however, they act to ensure that that Self is transferred to state coffers (treasury).
All invoices must be made in accordance with the provisions of Presidential Decree of 26 October 1972, n. 633 (Establishment and implementation of value added). The work of a professional, in particular, the Decree is considered as a services (second defined in Article 3) and is paid a fee which is defined consideration in that they must match the service provided.
All services, in fact, deemed to be effected on payment of compensation (Article 6), which means that any service is paid after it was made.
A first implication of this definition is that when a service has been paid, can not be said for not having obtained ; can, however, the merits thereof, for example, or denouncing a more defects.
A second implication, which is connected to what is mentioned in the post March 18, 2010, in which it highlights the possibility, provided by the Civil Code, to be paid in advance, is that the advance payments received a service not yet provided, defined advances must be specified as such in the bill, otherwise the services are to be intended.
In the time it is paid, you must also pay the tax, Article 6, says, in fact, that the tax becomes payable when the operations are understood to be made: this suggests that in the payment of the advance would not be necessary to issue the invoice. Not so, because the law requires the invoice to be issued in duplicate by the person who makes a supply, should also be issued for operations not subject to tax (Article 21), including those exempt from VAT, as listed in the ' Article 10.
Then, for each transaction taxable for VAT purposes, the invoice must always be issued even if the tax is not due .
Article 21 also states that the bill should contain the following data: company name or business name office, residence or domicile of the parties and VAT number of the sender of the invoice; nature, quality and quantity of services provided , fees and other costs and other items that make up the tax base (described below) , or any discounts.
The amount of tax, ie VAT, currently stands at 20% (there are also the facilities which provide for rates of 10% or 4%, as appropriate, the list shows attached to the Decree), but must be calculated on an amount (called tax base ) that is only the consideration of service rendered, but also from other items, such as, for example, incidental expenses (supplies, travel and subsistence costs, stamp duties, see Article 12), the taxable amount for VAT purposes is then increased (in accordance with Decree 23 February 1995, No. 41, Article 16) with the addition of supplementary social security contribution (which is now expected rate of between 2% and the fee is applied under the Law January 3, 1981 , 6). So VAT is calculated on the tax base increased .
All incidental expenses (consider, for example, to train tickets or hotel receipts) si intendono comprensive dell'eventuale IVA già pagata: ne risulta una doppia imposizione, per evitare la quale occorre preventivamente stabilire, nell'accordo scritto tra cliente e professionista, che le spese accessorie siano a carico del cliente e che il professionista, eventualmente, le possa anticipare per suo conto.
Gli articoli 17 e 19 del Decreto sono quelli che stabiliscono che l'IVA debba essere versata nelle casse dello Stato dal professionista che eroga il servizio, il quale si può rivalere sul proprio cliente; si tratta dunque di una facoltà e non di un obbligo; tuttavia, qualora il cliente sia un privato non titolare di partita IVA, il prezzo convenuto tra le parti deve sempre inclusive of VAT and therefore coincide with the total bill (the Code defines the consumer, Legislative Decree 6 September 2005, No. 206, Article 13). In essence, is not possible, with a customer is not the owner of VAT, to distinguish between the amount with or without VAT, when you negotiate the price .
VAT regime came into force on 1 January 1973 (Article 76).
Once you have determined the total bill, the fee that the customer has outstanding matches that total, though, as noted above, this is a subject does not have a VAT number, otherwise the customer cleans the amount to be liquidare di una frazione pari al 20 % dell'imponibile non maggiorato, e la versa all'erario, a titolo di acconto IRPEF. L'acconto IRPEF si chiama propriamente ritenuta d'acconto ed è disciplinata dall'articolo 23 del Decreto, nel quale si stabilisce che debba essere calcolata sulla base imponibile dei redditi (non sulla base imponibile IVA sopra descritta). Un'ulteriore complicazione, dunque, che può essere chiarita dall'articolo 50 del Decreto del Presidente della Repubblica 22 dicembre 1986, n. 917 (TUIR, testo unico delle imposte sui redditi), il quale stabilisce che la base imponibile ai fini IRPEF si calcoli facendo la differenza tra i compensi percepiti (i corrispettivi e le spese accessorie; sono excluded, says the decree, social security contributions) and expenses (those not considered incidental).
An outline of the bill can be reported at: http://www.sarasanviti.net/1/upload/1_fattura_tipo.pdf
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