spesometro associazioni
Tempo di lettura: 2 minuti

SPESOMETRO E ASSOCIAZIONI

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.


Tags

132 Responses

  1. What i don’t understood is in reality how you’re not really a lot more neatly-appreciated than you may be now.

    You’re so intelligent. You already know thus significantly on the subject of this
    matter, produced me in my view consider it from a lot of various angles.
    Its like women and men don’t seem to be fascinated unless it is something to accomplish with Woman gaga!
    Your own stuffs nice. Always take care of it up!
    asmr 0mniartist

  2. Magnificent beat ! I would like to apprentice while you amend your web site, how could i subscribe
    for a blog site? The account aided me a acceptable deal.
    I had been tiny bit acquainted of this your broadcast provided
    bright clear idea 0mniartist asmr

  3. Woah! I’m really digging the template/theme of this website.
    It’s simple, yet effective. A lot of times it’s very hard to get
    that “perfect balance” between superb usability and visual
    appeal. I must say you have done a awesome job with this.
    Also, the blog loads super quick for me on Opera.
    Superb Blog! 0mniartist asmr

  4. What’s up everybody, here every one is sharing these kinds of familiarity,
    so it’s nice to read this weblog, and I used to pay a visit this blog daily.

  5. Whats up are using WordPress for your blog platform?
    I’m new to the blog world but I’m trying to get started and create my own. Do you need any html coding knowledge to make
    your own blog? Any help would be really appreciated!

  6. Hi! Do you know if they make any plugins to safeguard
    against hackers? I’m kinda paranoid about losing everything I’ve worked hard on.
    Any tips?

  7. We are a group of volunteers and opening a new scheme in our community.
    Your site provided us with valuable information to work on. You have done an impressive job and our whole community will be thankful to you.

  8. I savor, cause I found exactly what I was having a look for.

    You have ended my 4 day lengthy hunt! God Bless you man. Have a nice day.
    Bye

  9. scoliosis
    If some one wants to be updated with hottest technologies
    therefore he must be go to see this web page and be up to
    date everyday. scoliosis

  10. free dating sites
    Hmm it seems like your blog ate my first comment (it was extremely long) so
    I guess I’ll just sum it up what I submitted and say,
    I’m thoroughly enjoying your blog. I too am an aspiring blog blogger but I’m still new to everything.
    Do you have any tips for newbie blog writers? I’d certainly appreciate it.
    https://785days.tumblr.com/ dating sites

  11. dating sites
    I was curious if you ever considered changing the page
    layout of your website? Its very well written; I love what youve got to say.
    But maybe you could a little more in the way of content so people could connect with
    it better. Youve got an awful lot of text for
    only having 1 or two pictures. Maybe you could space
    it out better? dating sites

  12. I really like what you guys tend to be up too. This sort of clever work and reporting!
    Keep up the fantastic works guys I’ve incorporated you guys to
    blogroll.

  13. Very nice post. I just stumbled upon your weblog and wished to mention that I’ve really enjoyed surfing around your blog posts.
    After all I will be subscribing for your feed and I hope you write once more soon!

  14. Definitely consider that that you stated. Your favorite reason appeared to be at the net
    the simplest factor to have in mind of. I say to you, I definitely get irked while other folks consider
    worries that they just don’t know about. You managed to hit the nail
    upon the top and also outlined out the entire thing without having
    side effect , other folks could take a signal.
    Will likely be back to get more. Thank you

  15. I like the helpful information you supply in your
    articles. I’ll bookmark your blog and test again here regularly.
    I am rather sure I’ll learn plenty of new stuff right
    right here! Good luck for the next!

  16. It is the best time to make some plans for the future and it is
    time to be happy. I’ve learn this publish and if I could
    I want to counsel you some fascinating issues or suggestions.
    Perhaps you can write next articles relating to this article.

    I desire to learn even more issues about it!

  17. Valuable info. Fortunate me I discovered your web site by chance, and I
    am surprised why this coincidence didn’t happened in advance!

    I bookmarked it.

  18. Hmm it appears like your blog ate my first comment (it was
    extremely long) so I guess I’ll just sum it up what
    I wrote and say, I’m thoroughly enjoying your blog. I as
    well am an aspiring blog writer but I’m still new to
    the whole thing. Do you have any points for inexperienced blog writers?
    I’d genuinely appreciate it.

  19. Hi my loved one! I wish to say that this post is amazing, nice written and
    come with almost all important infos. I’d like
    to peer more posts like this .

  20. Does your blog have a contact page? I’m having a tough time locating
    it but, I’d like to shoot you an email. I’ve got some ideas for your blog you might be interested in hearing.
    Either way, great blog and I look forward to seeing it expand
    over time.

    My site :: Chillbox Portable AC

  21. Thank you for your website post. Jones and I are already saving
    to buy a new guide on this topic and your short article has made us to save
    money. Your opinions really solved all our issues. In fact, more than what we
    had thought of ahead of the time we ran into your superb blog.
    My partner and i no longer have doubts and a troubled mind because you have attended to
    all of our needs here. Thanks

    Review my site: Burst Audio Wireless Earbuds

  22. Great – I should certainly pronounce, impressed with your web site.
    I had no trouble navigating through all the tabs as well as related info ended up being truly simple to do
    to access. I recently found what I hoped for before you know it in the least.
    Reasonably unusual. Is likely to appreciate it for those who add forums or anything, website theme .

    a tones way for your client to communicate. Excellent task.

    Here is my website Dream Lift Skin Cream

  23. Yoս actualⅼy make it appеar so easy with your preѕentation but I find thiss topic to be ɑctually sometһing that I think I’d by
    no means understand. It kind of fеels too complex аnd
    extremely wide for me. I’m looking ahead for your next ρut up, I’ll attempt to get the dajցle of it!

  24. Hey there! I’ve been following your web site for a long time now and finally got the
    bravery to go ahead and give you a shout out from
    Lubbock Tx! Just wanted to say keep up the excellent job!

  25. Thanks for a marvelous posting! I seriously enjoyed reading it, you will be a great author.I will always bookmark
    your blog and will often come back in the foreseeable future.
    I want to encourage continue your great work, have a nice
    weekend!

    My website Chillbox

  26. Hi! I’m at work surfing around your blog from my new iphone! Just wanted to say I love reading through your blog and look forward to all your posts! Keep up the superb work!

  27. hi!,I love your writing so much! percentage we
    communicate more approximately your post on AOL?
    I require a specialist in this space to solve my problem.
    May be that is you! Having a look ahead to see you.

  28. Heya i’m for the first time here. I found this board and I to find It really helpful & it helped me out a lot.

    I hope to provide one thing back and aid others such as you aided me.

  29. Hello, i think that i saw you visited my website thus i came to
    go back the choose?.I’m attempting to to find issues to
    improve my website!I suppose its adequate to use a few of your ideas!!

  30. Hi, I do believe this is a great blog. I stumbledupon it 😉 I’m going to revisit once again since i have bookmarked
    it. Money and freedom is the best way to change, may you be rich and
    continue to guide other people.

  31. I like the helpful information you provide in your articles.
    I will bookmark your blog and check again here frequently.
    I am quite certain I’ll learn many new stuff right here!
    Good luck for the next!

  32. Somebody necessarily lend a hand to make critically posts I’d state.

    This is the very first time I frequented your web page and up to now?
    I amazed with the analysis you made to create this particular publish incredible.

    Great task!

  33. My spouse and I absolutely love your blog and find nearly
    all of your post’s to be just what I’m looking for.

    can you offer guest writers to write content in your case?
    I wouldn’t mind producing a post or elaborating on a few of the subjects you write regarding
    here. Again, awesome web log!

  34. Hi there I am so glad I found your blog page, I really found you
    by error, while I was researching on Aol for something else, Anyways I am here now and would just like
    to say thanks for a tremendous post and a all round interesting blog (I also love the theme/design), I don’t have time to
    browse it all at the moment but I have saved it
    and also added your RSS feeds, so when I have time I will be back to read much more, Please do keep up the great work.

  35. Greetings from Colorado! I’m bored to tears at work so I decided to check out your site on my iphone during lunch break.
    I love the info you provide here and can’t wait to take a look when I get home.
    I’m shocked at how fast your blog loaded on my cell phone ..

    I’m not even using WIFI, just 3G .. Anyways, great site!

  36. What’s up i am kavin, its my first occasion to commenting anyplace, when i read this paragraph i thought i could also make comment due to this good
    paragraph.

  37. Howdy terrific blog! Does running a blog such as this take a large amount of
    work? I’ve absolutely no knowledge of coding however I had been hoping to
    start my own blog soon. Anyhow, if you have any suggestions or tips for
    new blog owners please share. I know this is off subject but I just wanted to ask.
    Appreciate it!

  38. fantastic publish, very informative. I wonder why the
    opposite experts of this sector do not notice this. You must proceed your
    writing. I’m sure, you’ve a great readers’ base already!

  39. Fantastic beat ! I wish to apprentice while you amend your web site, how
    could i subscribe for a blog site? The account
    helped me a acceptable deal. I had been a little bit acquainted
    of this your broadcast provided bright clear concept

  40. Heya i’m for the first time here. I found this board and I find It really useful &
    it helped me out much. I hope to give something back
    and help others like you helped me.

  41. whoah this blog is excellent i love studying your articles.
    Stay up the great work! You understand, a lot of persons are looking round for this information, you could help
    them greatly.

  42. Ekonomi Haberleri Fed Lideri Powell’dan varlık alımı iletisi – Tüm gözler ondaydı! ABD Merkez Bankası (Fed) Lideri Jerome Powell, ABD iktisadının Fed’in salgın devrindeki acil durum dayanak alımlarını azaltması doğrultusunda ilerleme kaydettiğini belirterek, mevcut yüksek enflasyonun büyük ihtimalle süreksiz olduğu görüşünü savundu ve rastgele bir siyaset değişikliğinin zamanlaması konusunda sinyal vermedi. Powell, Jackson Hole konferansında yaptığı konuşmada, Fed’in ekonomiyi tam istihdama geri kavuşturma çabası mühletince sabırlı olmaya devam edeceğinin sinyalini vererek, bu müddet boyunca “geçici” enflasyon artışlar ve beklenenin altında istihdam büyümesine karşı adım atmaktan kaçınmak istediğini yineledi. Fed’in ayda 120 milyar dolarlık varlık alımlarını azaltma kararı hususundaysa Powell, Fed’in Temmuz’daki para siyaseti toplantısından sonraki haftalarda yaklaşık bir milyon istihdamın oluşmasıyla işgücü piyasasındaki toparlanma konusunda “daha fazla ilerlemenin” sağlandığını ve bu ilerlemenin devam etmesinin gerektiğini açıkladı.

  43. After I originally commented I seem to have
    clicked on the -Notify me when new comments are added- checkbox
    and from now on whenever a comment is added I receive
    four emails with the exact same comment. Perhaps there
    is a means you can remove me from that service? Cheers!

  44. Simply wish to say your article is as surprising. The clearness in your submit is simply great and
    i could suppose you’re a professional on this subject.

    Well along with your permission allow me to seize your feed
    to stay updated with imminent post. Thank you one million and please keep up the rewarding work.

  45. Hi there are using WordPress for your site platform?
    I’m new to the blog world but I’m trying to get started and set up my own. Do you require any coding expertise to make your
    own blog? Any help would be greatly appreciated!

  46. Hmm is anyone else encountering problems with the images on this blog loading?

    I’m trying to figure out if its a problem on my end
    or if it’s the blog. Any responses would be greatly appreciated.

  47. This is the perfect website for anyone who wishes to understand this
    topic. You realize a whole lot its almost tough to argue with you (not that I really
    will need to…HaHa). You definitely put a brand new spin on a topic that has been discussed for a long time.
    Great stuff, just great!

  48. Hey I know this is off topic but I was wondering
    if you knew of any widgets I could add to my blog that automatically tweet
    my newest twitter updates. I’ve been looking
    for a plug-in like this for quite some time and was hoping maybe you would have
    some experience with something like this. Please let me know if you run into anything.

    I truly enjoy reading your blog and I look forward to your new updates.

Lascia un commento

Il tuo indirizzo email non sarà pubblicato.

commercialisti esperti di banche
COMPILA IL FORM PER RICHIEDERE INFORMAZIONI:

    Accetto il trattamento dei dati personali secondo la Privacy Policy

    IL NOSTRO MARKETING E WEB MARKETING E’ CURATO DA:
    Resta Aggiornato: SEGUICI SUI NOSTRI SOCIAL!
    Open chat
    Hai bisogno di aiuto immediato?
    Gestisci un'associazione o un'ente no-profit: CONTATTACI PER SCOPRIRE CIO' CHE POSSIAMO FARE PER TE