NOPROFIT E FATTURAZIONE ELETTRONICA
Tempo di lettura: 2 minuti

La fattura elettronica non è più una novità eppure ancora numerosi sono i dubbi per il noprofit e fatturazione elettronica.

E’ obbligataria l’emissione della fattura elettronica per le associazioni? Quali sono i soggetti esentati? Quale è il rapporto tra noproft e fatturazione elettronica? Nel prosieguo di questo articolo verrà affrontato il concetto di fatturazione elettronica focalizzando l’attenzione sul legame tra il noprofit e fatturazione elettronica.

Nel 2014 è stato introdotto l’obbligo della fattura elettronica nei confronti della sola pubblica amministrazione. Nel 2017 è stata data la possibilità agli operatori economici privati di avvalersi del sistema di fatturazione elettronica anche se in via del tutto facoltativa.

Con la Manovra Finanziaria 2018 è stato infine introdotto l’obbligo della fatturazione elettronica in tutte lerelazioni commerciali. A partire dal primo gennaio 2019 le cessioni di beni e le prestazioni di servizi effettuate tra soggetti residenti, stabiliti o identificati nel territorio dello Stato devono essere documentate esclusivamente tramite fatture elettroniche (tranne i casi di esonero) utilizzando il Sistema di Interscambio.

La fattura elettronica deve essere emessa in formato digitale, nel formato XML (eXtensible Markup Language) e trasmessa tramite il Sistema Di Interscambio (SDI). via sistema di interscambio.

Chi sono i soggetti esentati dall’obbligo della fattura elettronica?

Sono esentati dall’ obbligo di emissione della fattura elettronica:

  • gli operatori sanitari per tutte le prestazioni effettuate nei confronti dei soggetti persone fisiche;
  • gli operatori (imprese e lavoratori autonomi) che rientrano nel cosiddetto “regime di vantaggio” (di cui all’art. 27, commi 1 e 2, del decreto-legge 6 luglio 2011, n. 98, convertito, con modificazioni, dalla legge 15 luglio 2011, n. 111);
  • gli operatori (imprese e lavoratori autonomi) che rientrano nel cosiddetto “regime forfettario” (di cui all’art. 1, commi da 54 a 89, della legge 23 dicembre 2014, n. 190);
  • le società e le associazioni che hanno optato per l’applicazione del regime forfettario di cui alla L.398/1991 e non hanno percepito nell’anno precedente proventi commerciali superiori a 65.000 euro;
  • i soggetti non residenti o stabiliti in Italia che hanno compiuto o ricevuto operazioni relative a cessioni di beni e prestazioni di servizi;
  • i produttori agricoli secondo DPR 633/72.

Attività Commerciale per la tua Organizzazione NoProfit ?

Per ciò che concerne il noprofit e la fatturazione elettronica, da quanto sin qui detto, risulta del tutto evidente che il problema si pone esclusivamente per quegli enti noprofit che svolgono anche attività commerciale.

Infatti per le associazioni noprofit che svolgono unicamente attività istituzionale, non commerciale, non ricorre la necessità di emettere fatture: ci si limiterà ad emettere le ricevute.

Per le associazioni che svolgono anche attività non commerciale (e quindi sono dotate di P.IVA) l’obbligo dell’emissione della fatturazione elettronica sussiste nell’ipotesi in cui non abbiano aderito al regime forfettario di cui alla legge 398/1991, ovvero pur avendo aderito al regime forfettario di cui alla legge 398/1991 nel periodo precedente hanno realizzato proventi per un importo superiore a 65.000 euro.

Naturalmente le associazioni in regime forfettario di cui alla legge 398/1991 con proventi inferiori a 65.000 euro, formalmente esonerati dall’obbligo della fatturazione elettronica sia per il ciclo attivo e che per il ciclo passivo, possono, se vogliono, adottare il sistema di fatturazione elettronico.


Il nostro studio è specializzato nella Consulenza alle Associazioni ed in generale agli enti del Terzo Settore.

Grazie alla collaborazione di avvocati, commercialisti ed esperti marketing, offriamo un servizio che spazia dalla contabilità e fiscale, alla consulenza legale, fino all’assistenza nei momenti più delicati e straordinari della vita di un Ente del Terzo Settore, comprese tra queste la pianificazione d’azienda e pianificazione di marketing.

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