{"id":624,"date":"2024-02-09T11:21:54","date_gmt":"2024-02-09T10:21:54","guid":{"rendered":"https:\/\/www.apstudiocommerciale.com\/?page_id=624"},"modified":"2024-02-09T11:24:41","modified_gmt":"2024-02-09T10:24:41","slug":"contabilita-forfettarie","status":"publish","type":"page","link":"https:\/\/www.apstudiocommerciale.com\/index.php\/contabilita-forfettarie\/","title":{"rendered":"Contabilit\u00e0 forfettarie"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"624\" class=\"elementor elementor-624\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a76a69a e-flex e-con-boxed e-con e-parent\" data-id=\"a76a69a\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-706780e elementor-widget elementor-widget-shortcode\" data-id=\"706780e\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\"><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-76321fe e-flex e-con-boxed e-con e-parent\" data-id=\"76321fe\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a4465c4 elementor-widget elementor-widget-spacer\" data-id=\"a4465c4\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 28-02-2024 *\/\n.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}.e-con{--container-widget-width:100%}.e-con-inner>.elementor-widget-spacer,.e-con>.elementor-widget-spacer{width:var(--container-widget-width,var(--spacer-size));--align-self:var(--container-widget-align-self,initial);--flex-shrink:0}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container,.e-con>.elementor-widget-spacer>.elementor-widget-container{height:100%;width:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer{height:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner{height:var(--container-widget-height,var(--spacer-size))}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty,.e-con>.elementor-widget-spacer.elementor-widget-empty{position:relative;min-height:22px;min-width:22px}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon,.e-con>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon{position:absolute;top:0;bottom:0;left:0;right:0;margin:auto;padding:0;width:22px;height:22px}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-85c6aba e-flex e-con-boxed e-con e-parent\" data-id=\"85c6aba\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d83bae elementor-widget elementor-widget-heading\" data-id=\"2d83bae\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 28-02-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">CONTABILITA' FORFETTARIE<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67e4682 elementor-widget elementor-widget-text-editor\" data-id=\"67e4682\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 28-02-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Lo studio assiste i clienti nella Gestione del \u201cnuovo\u201d regime forfettario. Nonostante il regime sia infatti semplificato, lo stesso presenta numerose insidie che se non gestite correttamente possono portare il cliente alla fuoriuscita dello stesso.<br \/>I contribuenti in regime forfettario operano in un regime di\u00a0<strong>franchigia dell\u2019iva<\/strong>\u00a0e sono pertanto\u00a0<strong>esonerati da buona arte degli adempimenti previsti dalla normativa<\/strong>\u00a0sull\u2019imposta sul valore aggiunto.<br \/>Le principali caratteristiche da un punto di vista IVA del nuovo regime sono:<\/p><ul class=\"fusion-checklist fusion-checklist-1 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\"><i class=\"fusion-li-icon fa fa-circle-o\" aria-hidden=\"true\"><\/i><div class=\"fusion-li-item-content\"><strong>divieto di rivalsa dell\u2019IVA<\/strong>\u00a0sulle fatture emesse, scontrini o ricevute fiscali emessi durante l\u2019applicazione del regime forfettario non deve essere addebitata l\u2019iva a titolo di rivalsa;<\/div><\/li><li class=\"fusion-li-item\"><i class=\"fusion-li-icon fa fa-circle-o\" aria-hidden=\"true\"><\/i><div class=\"fusion-li-item-content\"><strong>divieto di esercitare il diritto alla detrazione dell\u2019IVA<\/strong>\u00a0assolta, dovuta o addebitata sugli acquisti;<\/div><\/li><li class=\"fusion-li-item\"><i class=\"fusion-li-icon fa fa-circle-o\" aria-hidden=\"true\"><\/i><div class=\"fusion-li-item-content\">esonero dalla\u00a0<strong>registrazione delle fatture emesse<\/strong>;<\/div><\/li><li class=\"fusion-li-item\"><i class=\"fusion-li-icon fa fa-circle-o\" aria-hidden=\"true\"><\/i><div class=\"fusion-li-item-content\">esonero\u00a0<strong>dalla registrazione dei corrispettivi<\/strong>;<\/div><\/li><li class=\"fusion-li-item\"><i class=\"fusion-li-icon fa fa-circle-o\" aria-hidden=\"true\"><\/i><div class=\"fusion-li-item-content\">esonero\u00a0<strong>dalla registrazione delle fatture di acquisto<\/strong>;<\/div><\/li><li class=\"fusion-li-item\"><i class=\"fusion-li-icon fa fa-circle-o\" aria-hidden=\"true\"><\/i><div class=\"fusion-li-item-content\">esonero\u00a0<strong>tenuta e conservazione dei registri e documenti (con alcune eccezioni)<\/strong>;<\/div><\/li><li class=\"fusion-li-item\"><i class=\"fusion-li-icon fa fa-circle-o\" aria-hidden=\"true\"><\/i><div class=\"fusion-li-item-content\">esonero dalla\u00a0<strong>liquidazione e versamento dell\u2019IVA<\/strong>;<\/div><\/li><li class=\"fusion-li-item\"><i class=\"fusion-li-icon fa fa-circle-o\" aria-hidden=\"true\"><\/i><div class=\"fusion-li-item-content\">esonero dalla\u00a0<strong>dichiarazione IVA<\/strong>;<\/div><\/li><li class=\"fusion-li-item\"><i class=\"fusion-li-icon fa fa-circle-o\" aria-hidden=\"true\"><\/i><div class=\"fusion-li-item-content\">esonero dalla\u00a0<strong>presentazione della comunicazione delle operazioni rilevanti ai fini Iva (\u201cspesometro\u201d)<\/strong>;<\/div><\/li><li class=\"fusion-li-item\"><i class=\"fusion-li-icon fa fa-circle-o\" aria-hidden=\"true\"><\/i><div class=\"fusion-li-item-content\">esonero dall\u2019<strong>obbligo di comunicazione delle operazioni<\/strong>\u00a0effettuate nei confronti di operatori aventi sede nei\u00a0<strong>Paesi black list<\/strong>;<\/div><\/li><li class=\"fusion-li-item\"><i class=\"fusion-li-icon fa fa-circle-o\" aria-hidden=\"true\"><\/i><div class=\"fusion-li-item-content\">esonero dalla\u00a0<strong>certificazione dei corrispettivi<\/strong>\u00a0qualora svolgano le attivit\u00e0 previste dall\u2019art. 2 del d.P.R. 696\/1996 (cessione di tabacchi, giornali, carburanti).<\/div><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>CONTABILITA&#8217; FORFETTARIE Lo studio assiste i clienti nella Gestione del \u201cnuovo\u201d regime forfettario. Nonostante il regime sia infatti semplificato, lo [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"_links":{"self":[{"href":"https:\/\/www.apstudiocommerciale.com\/index.php\/wp-json\/wp\/v2\/pages\/624"}],"collection":[{"href":"https:\/\/www.apstudiocommerciale.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.apstudiocommerciale.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.apstudiocommerciale.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.apstudiocommerciale.com\/index.php\/wp-json\/wp\/v2\/comments?post=624"}],"version-history":[{"count":4,"href":"https:\/\/www.apstudiocommerciale.com\/index.php\/wp-json\/wp\/v2\/pages\/624\/revisions"}],"predecessor-version":[{"id":629,"href":"https:\/\/www.apstudiocommerciale.com\/index.php\/wp-json\/wp\/v2\/pages\/624\/revisions\/629"}],"wp:attachment":[{"href":"https:\/\/www.apstudiocommerciale.com\/index.php\/wp-json\/wp\/v2\/media?parent=624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}