spesometro associazioni
Tempo di lettura: 2 minuti


Tutti i soggetti passivi IVA che effettuano operazioni rilevanti ai fini dell’Imposta sul Valore Aggiunto (IVA) sono obbligati alla trasmissione dello spesometro associazioni (modello polivalente).

Come precisato dall’agenzia delle entrate (APPROFONDISCI QUI)

  “l’obbligo di comunicazione delle operazioni rilevanti ai fini dell’imposta sul valore aggiunto per le quali è previsto l’obbligo di emissione della fattura è assolto con la trasmissione, per ciascun cliente e fornitore, dell’importo di tutte le operazioni attive e passive effettuate. “

Quali operazioni devono essere comunicate?

Devono essere trasmesse tutte le fatture relative alle cessioni di beni e prestazioni di servizi, rese e ricevute, comprese quelle emesse nei confronti di soggetti privati.

Inoltre, devono essere comunicate anche le operazioni non documentate da fattura purchè di importo superiore a 3.600 euro.

Chi sono i soggetti esonerati?

Sono esonerati dall’obbligo di comunicazione:

  1. i contribuenti che si avvalgono del regime di cui all’articolo 27, primo e secondo comma del decreto legge 6 luglio 2011, n. 98 (regime fiscale di vantaggio per l’imprenditoria giovanile e lavoratori in mobilità),
  2. i contribuenti nel regime forfettario;
  3. i contribuenti minimi;
  4. i produttori agricoli in regime di esonero delle zone montane;
  5. la pubblica amministrazione e le amministrazioni autonome;
  6. i contribuenti titolari di partita IVA che hanno aderito all’invio telematico dei dati fatture emesse e ricevute e/o dell’opzione dei corrispettivi elettronici 2017 delle vendite di beni e delle prestazioni di servizi.

Quali sono le modalità di invio?

Il modello di comunicazione deve essere presentato esclusivamente in via telematica e può essere presentata autonomamente seguendo le istruzioni dell’agenzia delle entrate, oppure avvalendosi di un intermediario abilitato.

Quali sono le scadenze?

Le scadenze dello spesometro semestrale e trimestrale relativo alle fatture emesse e ricevute nel 2018 sono le seguenti:

Spesometro 2018 opzione semestrale Spesometro 2018  opzione trimestrale
1° semestre 2018 scadenza 1° ottobre 2018
2° semestre 2018 scadenza 28 Febbraio 2019
1° trimestre : 31 maggio 2018;
2° trimestre: 30 settembre 2018;
3° trimestre: 30 novembre 2018;
4° trimestre : 28 febbraio 2019

Le associazioni sono obbligate all’invio dello spesometro?

Posto che i soggetti passivi IVA che effettuano operazioni rilevanti ai fini dell’Imposta sul Valore Aggiunto (IVA) sono obbligati alla trasmissione dello spesometro (modello polivalente), il problema si pone per le associazioni che operano in regime forfettario previsto dalla legge n. 398/91.

Il regime forfettario previsto dalla legge n. 398/91 puo’ essere applicato:

Ai fini dello spesometro, per le attività rientranti nel regime agevolato (sia istituzionali che commerciali), tali soggetti:

  • devono trasmettere i dati delle fatture emesse;
  • non devono trasmettere i dati delle fatture ricevute perché, per queste ultime, sono esonerati dall’ obbligo della registrazione.


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