Tecnica: acrilico su tela

Dimensioni: 23,03 x 30

Profondità: 3,8 cm

Ubicazione: Piazza Michelangelo 18, Cagliari, Sardegna

Una classica scena di vita quotidiana, che si articola anche con lunghissime e noiosissime file allo sportello della posta.

Essendo questa una scena ambientata negli anni passati, possiamo vedere come l’architettura e i metodi utilizzati nell’ufficio postale sono più antiquati. Come i numeri degli sportelli attaccati in alto o la quasi totale assenza dei computer sulla scrivania.

Mentre alcune persone sono in fila (e noi sappiamo bene che ci staranno per molto tempo ancora), altre sono agli sportelli a fare le commissioni e in primo piano, c’è un bambino che cerca di parlare con una delle segretarie, ma essendo piccino e basso, ci riesce a fatica.

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Se la fattura è stata emessa in violazione del regime di inversione contabile, senza aver assolto al pagamento dell’IVA oppure avendovi provveduto, com’è possibile rimediare?

Risposta

Il contribuente potrà ricorrere allo strumento del ravvedimento operoso con le seguenti modalità contenenti le istruzioni pratiche per pagare tramite modello F24:

1) ravvedimento per omessa o ritardata fatturazione Reverse Charge e di mancata o ritardata registrazione delle operazioni soggette a inversione contabile: in questo caso il cedente/prestatore al posto di scontare una sanzione che va da 5% al 10% dei corrispettivi potrà sanare l’omessa fattura Reverse Charge o la sua ritardata emissione con il ravvedimento entro il termine per la presentazione della dichiarazione IVA relativa all’anno in cui è stata commessa la violazione: la sanzione sarà ridotta a 1/8 del 5% del corrispettivo, con minimo di € 64 ed andrà pagata tramite modello F24 e codice tributo 8904 “sanzioni in materia di IVA” indicando l’anno in cui è avvenuta l’irregolarità.

N. B. Il cessionario/committente oltre alla sanzione ridotta deve provvedere all’emissione e registrazione della fattura omessa;

2) ravvedimento per omesso Reverse Charge senza assolvimento IVA: si tratta dell’ipotesi in cui il cessionario/committente, nonostante abbia ricevuto la regolare fattura in Reverse Charge, non versi l’IVA esponendosi ad una sanzione che va dal 100% al 200% dell’imposta, con un minimo di € 258. Ricorrendo al ravvedimento operoso Reverse Charge, dovrà integrare la fattura con l’importo dell’IVA dovuta ed omessa, registrando la stessa nel registro delle fatture emesse e in quello degli acquisti provvedendo a pagare la sanzione ridotta a 1/8 del minimo, pari ad € 32 da assolvere tramite modello F24 e codice 8904, entro il termine per la presentazione della dichiarazione IVA relativa all’anno in cui è stata commessa la violazione;

3) ravvedimento per omesso Reverse Charge con assolvimento dell’IVA: se il prestatore applica e assolve all’imposta in fattura, ma non riporta l’applicazione del Reverse Charge, dovrebbe scontare una sanzione pari al 3% dell’imposta dovuta, con un minimo di € 258 salvo che provveda al ravvedimento operoso con le seguenti modalità:

il prestatore entro 30 giorni dalla registrazione della fattura errata dovrà presentare all’Agenzia delle Entrate un documento in duplice copia contenente l’indicazione dell’imponibile, aliquota e IVA corrispondente;
dovrà  provvedere all’annotazione nei registri acquisti e vendite e al versamento dell’IVA dovuta;
a tali condizioni pagherà una sanzione ridotta a 1/8 del 3%.

In sintesi:

il ravvedimento operoso è quello strumento che consente di sanare le irregolarità commesse in sede di emissione di fatture soggette all’obbligo di Reverse Charge e consente di scontare  una  sanzione alleggerita rispetto a quella che dovrebbe ordinariamente applicarsi, a condizione che il richiedente:

1) integri la fattura;

2) provveda alla doppia registrazione (sia nel registro delle fatture acquisti che in quello delle fatture emesse);

3) paghi nei termini con F24 la sanzione ridotta.

Attenzione: per evitare di incorrere in qualsivoglia tipo di sanzione e sobbarcarsi onerosi esborsi, è fondamentale, a monte, emettere correttamente la fattura in Reverse Charge.

HOTEL E RISTORANTI: IVA NON DETRATTA O NON DOCUMENTATA CON FATTURA SULLE SPESE DI VITTO ED ALLOGGIO è INDETRAIBILE 

L’Iva pagata sulle spese alberghiere e di ristorazione non può essere dedotta né dalla base imponibile delle imposte dirette (Irpef – Ires) né da quella Irap, nel caso in cui il contribuente pur in possesso della relativa fattura abbia scelto di non detrarla o quando il documento fiscale (cfr ricevuta)  non la evidenzi. Questo è il principio affermato dalla Agenzia delle Entrate con la risoluzione n. 84/E del 31 marzo 2009 che ha ribadito quanto già indicato con la circolare n. 53/E del 5 settembre 2008 e la n. 6/E del 3 marzo 2009.  

L’Iva pagata per le notti in hotel e per i pasti in ristorante non rappresenta un costo deducibile ai fini delle imposte dirette ed fini Irap quando: 

·        la società, pur dotata di fattura, decide volontariamente di non detrarre l’Iva sulla base di un preciso calcolo economico, evitando, per esempio, tutti i costi gestionali e amministrativi che deriverebbero dalla registrazione di un ampio numero di operazioni di modesto valore unitario;

·        la società non può detrarre l’Iva perché non ha richiesto la fattura all’albergatore o al ristoratore al momento dell’effettuazione del servizio, accontentandosi di altri documenti contabili che non riportano l’indicazione specifica dell’imposta inclusa nel corrispettivo complessivamente versato.

Lo scontrino o la ricevuta fiscale, infatti, pur documentando l’acquisto di servizi alberghieri o di ristorazione, non consentono di esercitare il diritto alla detrazione. In entrambi i casi, come è evidente, l’indetraibilità dell’Iva non deriva da cause oggettive, ma da una valutazione discrezionale del contribuente che, posto di fronte alla possibilità di detrarre l’imposta sul valore aggiunto, decide consapevolmente di non avvalersi di questa opportunità riconosciuta, a partire dal 1° settembre 2008, dal decreto legge 112 del 2008.

Regime ordinario: deducilità del costo al 75% e detraibilità dell’Iva al 100% La stessa Agenzia delle Entrate con la circolare 6 del 2009, h a fornito una serie di chiarimenti sul regime della detraibilità Iva dopo le modifiche sostanziali introdotte dalla manovra d’estate del 2009. Quest’ultima aveva fatto cadere il divieto alla detraibilità dell’imposta sul valore aggiunto sancito dall’articolo 19 –bis1, comma primo, lettera e) del  D. P. R. 633 del 1972, consentendo ai titolari di partita Iva di detrarre integralmente l’imposta relativa ai servizi alberghieri e di ristorazione, a condizione che queste spese fossero “inerenti” l’attività professionale o imprenditoriale esercitata dal contribuente. Intervento normativo completato dalla contemporanea riduzione al 75% della deducibilità ai fini delle imposte dirette degli oneri connessi alle prestazioni di vitto e alloggio.  

Caso atipico inquadrato dalla prassi richiamata

Nella fattispecie in esame, l’iva assolta ma priva della fattura non può essere dedotta ai fini della base imponibile per il computo delle imposte dirette, né Irap. Identico trattamento per l’Iva pagata e risultante in fattura ma che per motivi di convenienza non è stata detratta.

Per richiedere  un parere tributario in materia IVA o   

Assistenza contabile in Cloud in tutta Italia per Hotel e Ristoranti   

Clicchi qui, la ricontatteremo entro 8 ore lavorative 

Oppure può telefonarci al numero verde per un appuntamento 800. 19. 27. 52