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CORRISPETTIVI TELEMATICI – SCONTRINO ELETTRONICO

 

A un anno dall’entrata in vigore della fattura elettronica, un ulteriore passo verso la tracciabilità delle operazioni soggette ad IVA è costituito dai nuovi obblighi di trasmissione telematica dei corrispettivi giornalieri.

Tali obblighi, già in vigore dal 1 luglio 2019 per soggetti che nell’anno precedente hanno dichiarato un volume di affari maggiore di 400.000 euro, sono estesi dal 1 gennaio 2020 a tutti gli altri operatori economici che effettuano vendite o prestazioni finora certificate con scontrino fiscale o ricevuta fiscale.

Poco cambierà per il consumatore: riceverà all’atto dell’acquisto il c.d. “documento commerciale” cartaceo, che potrà essere conservato con le abituali funzioni di garanzia del bene, per cambio merce, etc.

Vediamo nel dettaglio le informazioni utili per adeguarsi ai nuovi adempimenti, gli strumenti a disposizione e le possibili evoluzioni normative.

 

 

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