LA FATTURA ELETTRONICA

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1 All. 1 LA FATTURA ELETTRONICA!"#$%&'()%*+!,)#-.//&'".%)00*+ 1

2 Il documento che il venditore emette nel momento in cui effettua un operazione di compravendita è I DOCUMENTI DELLA VENDITA la fattura fattura immediata si emette nel giorno stesso in cui l operazione si considera effettuata Esistono due tipi di fattura fattura differita si emette entro il giorno 15 del mese successivo a quello della consegna o della spedizione della merce documento di trasporto o consegna 2

3 IL DOCUMENTO DI TRASPORTO O CONSEGNA data di emissione numero progressivo Il documento di trasporto o consegna contiene i seguenti elementi dati identificativi dell impresa venditrice dati identificativi dell impresa compratrice emesso prima della spedizione o consegna della merce descrizione della merce 3

4 ALTRI DOCUMENTI DELLA VENDITA Vendite al dettaglio scontrino fiscale ricevuta fiscale documento certificativo che contiene la data, l ora e il numero di emissione, i dati identificativi dell emittente, le singole voci di costo e l importo dell operazione comprensivo di IVA documento certificativo che contiene la data e il numero di emissione, i dati identificativi dell emittente e del cessionario, la qualità e quantità dei beni venduti o dei servizi prestati e l importo dell operazione comprensivo di IVA libertà di scelta documento certificativo 4

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

6 MOMENTO DI EFFETTUAZIONE DELLE CESSIONI E DEGLI ACQUISTI INTRACOMUNITARI!"##" $%"&'()$*) )*+&',$-.*)+'&)" )# -$-"*+$ /) "00"++.'()$*" /"##1$%"&'()$*" 2 /"+"&-)*'+$ ' *$&-' /"##1'&+),$#$!"#$%&$'()$**$!!+,+""!- 3.$//0(10#02$10 4),$*4)/"&'*$"00"++.'+"'#-$-"*+$/"##5)*)()$/"#+&'4%$&+$$/"##'4%"/)()$*" 6.++'7)'#","44)$*)),.)"00"++)+&'4#'+)7)$,$4+)+.+)7)4)%&$/.,$*$%$4+"&)$&-"*+"8+&'**"#"7"*/)+",$* &)4"&7'/)%&$%&)"+9" #"#$,'()$*),$*,#'.4$#'/)+&'40"&)-"*+$/"##'%&$%&)"+9:4),$*4)/"&'*$"00"++.'+" *"#-$-"*+$)*,.)4)%&$/.,$*$+'#)"00"++)",$-.*;."<4"&)=.'&/'*$>"*)-$>)#)</$%$)##$%(&/(# (/'##',$*4"=*'$4%"/)()$*"? 5$41'$&0(&6$1'$4)7$&080%4&/0#$*)0$7$1'001#0%4'0*")%&","/"*+) %.*+))*/)%"*/"*+"-"*+"/'"44) 4)' "-"44' 0'++.&'< #1$%"&'()$*" 4),$*4)/"&' "00"++.'+'< #)-)+'+'-"*+" '##1)-%$&+$ 0'++.&'+$< '##' /'+' 3=&$/'4>0(10#0/$&70>0="*"&),)4),$*4)/"&'*$"00"++.'+"'#-$-"*+$/).#+)-'()$*"/"##'%&"4+'()$*" 6

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

8 TERMINE PER LA REGISTRAZIONE DELLE FATTURE SULLE VENDITE!" #$%&'($ $(#%) '" *+,"$ )--)%%$.%)-$/$%$, %$0'1#%,%$ "$ 2,##+%$ 1+""$ 3$(/'#$ 4 /$#$%&'(,#), ()%&,/$""56%#'-)")!"#$%&&'()*+,""-.!'"*+,"$.%$3$/$7!" #$%&'()*+%&+,+-+.%%$&.'+ +%&'$ /*(%,(#( 0($'%( "+ 1.&&*' %+""5$',(%+,+"". "$'$ %*2+'.6($%++#$%'(1+'(2+%&$."".,.&.,+""."$'$+2(33($%+4(%.77$3(&$'+0(3&'$89 8

9 TERMINE PER LA DETRAZIONE DELL IVA SUGLI ACQUISTI!"#$%&'($$(#%)'"*+,"$)--)%%$.%)-$/$%$,$00$##+,%$",/$#%,1')($/$""2!3,4+5"',-*+'4#'6/$#$%&'(,#),()%&,/$""27%#'-)")!"#$%&&'!()*+,,-./'"*+,"$.%$3$/$8!"#$%&%''()##)$*'&)+%(,*-(&.*,*#/(/*,'(%,01%#2%/3(-')$%4*,')*-%.%5%#**316*--*&**-*&0%')'()# 3%7 ')&$% 0(, #) $%08%)&)+%(,* &*#)'%4) )##2),,( %, 01% %# $%&%''( )##) $*'&)+%(,* 9 -(&'( * )##* 0(,$%+%(,% *-%-'*,'%)#/(/*,'($*##),)-0%')! TERMINE PER LA REGISTRAZIONE DELLE FATTURE SUGLI ACQUISTI!"#$%&'($$(#%)'"*+,"$)--)%%$.%)-$/$%$, %$5'4#%,%$"$0,##+%$4+5"',-*+'4#'6/$#$%&'(,#),()%&, /$""27%#'-)")/0#$%&&'!()*+,,-./'"*+,"$.%$3$/$8 "# 0(,'&%51*,'* $*4*,1/*&)&* %, (&$%,* 3&(.&*--%4( #* :)''1&* * #* 5(##*''* $(.),)#% ;<< * $*4* ),,(')&#* %, 1, )33(-%'( &*.%-'&( ),'*&%(&/*,'* )##) #%=1%$)+%(,* 3*&%($%0),*##) =1)#* 9 *-*&0%')'( %# $%&%''( )##) $*'&)+%(,* $*##) &*#)'%4) %/3(-') *> 0(/1,=1*> *,'&( %# '*&/%,* $% 3&*-*,')+%(,* $*##) $%08%)&)+%(,*),,1)#*&*#)'%4))##2),,(!"#"$%&"'(%!%))*+*,,-#*! 9

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

12 I SOGGETTI INTERESSATI!" #"$$%&" '('$$&)*+," -).&/ '00'&' '1'00" 2'&!"!!# $# %#&&'()' *' +#)' # $#,-#&!./'()' *' &#-0'/' ')!#-%(-&#!-.&(11#!!'-#&'*#)!'2&!.+'$'!')#$!#--'!(-'()./'().$#3 4'&$"*$)50"&"**))66'$$)-+#"$$%&"7+)*''('$$&)*+,".)%3#(')2'&"7+)*+*'+,)*#&)*$+-'+%()&"4.!(-' 5').$'3 8+1"*6)*)59%+*-+5'0,(%0': +3 ('+12)&$"7+)*+'(''02)&$"7+)*+; ++3 (')2'&"7+)*++*$&",)1%*+$"&+'; (+1+$"$"1'*$'"(('9%"(+,)*$+*%'&/"-"22(+,"&0+("<$&"-+7+)*"('=2&),'-%&"-+#"$$%&"7+)*'3 12

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

14 LA FATTURA ELETTRONICA 14

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17 !"#$%&"#' ABC D(EFF)3#;#)%$+,#+G.+$>1 0(1*234#33#)%$+52&&6*2+2"-./ =(>#8$:6&2+,# 8)%3$<%2 '(!)%&*)""#++,$"-./ 7(1*234#33#)%$++ 52&&6*2+2"8"#$%&$ 9(!)%3$*:2;#)%$,#<#&2"$ 9(!)%3$*:2;#)%$,#<#&2"$ 17

18 I CANALI DI TRASMISSIONE!"#$%%&'""("%%')*+,-".)%'$**)"//"'"+*0+$%"$(123&%+(+44$*5)0$'+"6)5$(+%789+:.'",+/$6"*%"; <A=(B$..)/+%$.'),"5&'$'+*0"*+A+("$((B+*%"'*)5"(/+%)5"((BCD"*4+$5"((""*%'$%"<*"(($/"4+)*"E#$%%&'" <#= 1+/%"6$ EHI9F8 J(+&(%+6+5&"/+/%"6+K("%%"'"<"="5<#=L'+,-+"5)*)+(.'"0"*%+0)!""#$%&'!($)'*.'"//)+(123"/)*)M D"*"'$(6"*%"M'+/"'0$%+$+D'$*5++*%"'6"5+$'+8 18

19 INVIO TRAMITE PEC!"#$%$&&"'($)*&&+,$$($&&,"-./0$1"22"-"$22$,$.-3.*&$*(456&,*#.&$1$/7 8$,1"&$,1,"/$%$,$.-&*(2$-2"/.*2/+-)",-.&",$%"3,92$:+.,$(*1,"/$%+,*.((+2&,*&*-$((;*11"2.&* 2$<."-$%$(2.&"===7)*&&+,*1*7:"37.&7 6-1*,&./"(*,$'.()",-.&",$+&.(.<<$,9(*1,"1,.*1$/1$,>%.*(":*,$?/"-.(456$*&*().-$'1$,(*1,.#* 6-2.2&$#*'/"-.(1,.#"#$22*::."%.,.21"2&*'/"#+-./**-/0$*(&,*2#.&&$-&$(;.-%.,.<<"1$//0$ %"3,9$22$,$+&.(.<<*&"1$,:( //$ ().($1+D/"-&$-$,$1.E)*&&+,$$/.*2/+-*)*&&+,*1+D1,$3$%$,$%$:(.*(($:*&.7 19

20 I CANALI DI TRASMISSIONE 20

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

22 QR CODE!"#$%"&'("#)'*+,#-*'.()#-/0"*0%*')0.10.'#2.%".("*-'3%0"*0-'*-(4#"0))#20&'("05$#**%-00.(--'2,0**'4'6 7-#,,-020"*#*#8#))#,(22'3')'*+8'90"0-#-0%":;<=>?.("*0"0"*0*%**0)0'"$(-/#&'("'"0.022#-'0,0-.("20"*'-0 #) 8' #,,(2'*( )0**(-0A 8' #.B%'2'-0 *%**' ' 8#*' '80"*'$'.#*'4' )# /(8#)'*+8'-0.#,'*(,-02.0)*#A"0.022#-',0-)#,-08'2,(2'&'("080))#$#**%-#C 22

23 IL FORNITORE!"# $#"$%#%#&' %(()%**'+,"( $#+-"&&+,'.%//0#%1'+2" "("//#+2'-% '(.+#2'/+#",+*#"33" 40'2,'5 $"# $#'6% -+&%5 -+2/%//%#" -'%&-02 -('"2/" -7'","2,+ -+6" 40"&/+ $#"."#'&-" #'-"*"#" (".%//0#" " -+2&"80"2/"6"2/"%88'+#2%#"(" &'28+("%2%8#%.'-7"9 IL CLIENTE : &0%*+(/%'(-('"2/",+*#;-+602'-%#"%'$#+$#'.+#2'/+#'()'2,'#'11+$"-%(40%("'2,'#'11%#"(".%//0#"5+$$0#"'( -+,'-","&/'2%/%#'++//"20/+%(()%//+,"(()%--#",'/%6"2/+5+$$0#",'"&&"#&'#"8'&/#%/+<-"2&'/+=$#"&&+'(&'&/"6%9 23

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

25 I DATI DEL CLIENTE DA INDICARE!"#$"%&'(&%)$&*!"#$%&$%'%!$%(#&'$!)$%'%)*+',%#&'#%-#!*.#'%#+&%%&,,",-.'(.%),"$.)#) /*,&#&*01*("#%#."'/"%0" %&3"!'-#!$-$(&#%*&*,#'4 5' /)#".6&/"$..# 785 *'&' $)6"'(& (&9".'(.,.::)," #) ;)//<,)+ #) 3"//",- ) (.$6&$.:.&'" ("# %&'/,.=<"'/"'"##)6,&6,.)),"),.$",9)/)("#$./&>"=("##?@A"':.)("##""'/,)/"4 8)# %)'/& $<&B.# ;&,'./&," )9,- #?&==#.A& (. %&3<'.%)," )# %#."'/" %0" #) ;)//<,) C,"$) (.$6&'.=.#" 6,"$$& #) 6,"("//) ),"),.$",9)/)B )'%0" 3"(.)'/" %&'$"A') (. <')!'/#*!*,&*!$* ' #%+',3*&#!* ("##)3"("$.3)4 25

26 CLIENTI PARTICOLARI!"#$%&'$("$)*+%$,$%-+#+.("(+))+/+01$2$''&1+30&"#(2&,&110/&.$+"++4+))&"+$%(",/("1$#$(*+/&1(/$ #(.+/)$#&52$0)0&2$)(55+11$!.&6!"*&/1$%(2&/+)$*())("(.+/$,$%&/+$)+50+"1$%&)$7 8&9)(55+11$!"#!$%%&#':&44+))$&2#$(')$*'+&,%&(('":&(#'-".%"#'$/",$#&%'7(21/+&22&0&#%'%&1+&:"+2 1+)1(#+22&,&110/&)$#+.+ $")+/$/+; <%(4+%(#$%+#+)1$"&1&/$(6!" 1&2+ $*(1+)$ $2 =>! 4+11+/? 2&,&110/& & #$)*()$'$("+ #+2 "+22& */(*/$& &/+& /$)+/.&1& #+2 )$1( #+22BC5+"'$& #+22+ */+))( 2& */+#+11& &/+& /$)+/.&1&: &"%-+ 4+#$&"1+ %(")+5"& #$ 0"& %(*$& %&/1&%+& ( $",(/4&1$%&#+22&4+#+)$4&E 8@9 -",/3)&%"#'!',&.'7 "+2 1+)1( #+22&,&110/& )$ $"#$%-+/? $2 -"*'-$!'/-&.$ #+2 %2$+"1+: 0"$1&4+"1+ & ; < %(4+ %(#$%+ #+)1$"&1&/$(6!" 1&2+ $*(1+)$ 2&,&110/&.+//? 4+))& & #$)*()$'$("+ #+2 %("1/$@0+"1+ "+22& */(*/$& &/+& /$)+/.&1& #+2 )$1( A+@ #+22BC5+"'$& #+22+ +"1/&1+6 >&2 %&"1( )0(: $2,(/"$1(/+ &./?.4"55.'(" *' -",/$(,&#$ &. -.'$,%$ -"0'& -&#%&-$& " ',!"#)&%'-& #+22&,&110/& %(40"$%&"#(52$: %("1+)10&24+"1+: %-+ 2&,&110/&+2+11/("$%&D/+)&#$)*("$@$2+*/+))(2& */+#+11& &/+& /$)+/.&1&E 8%9 /"(($%%' $/%$#' 8,&%(21&1$.&97 2&,&110/& +2+11/("$%&: %-+.$+"+ $".$&1& &2 )(2(,$"+ #$ "(" #(.+/ */(%+#+/+ &22& %(40"$%&'$("+ *+/$(#$%& #+22+,&110/+ +4+))+ "+$ %(",/("1$ #$ )(55+11$ +)1+/$: #+.+ %("1+"+/+%(4+-"*'-$*$/%',&%&#'"

27 RIEPILOGO CLIENTE DATI DA INSERIRE IN FATTURA OBBLIGO COPIA FATTURA (cartacea o.pdf) Soggetto IVA censito nel SdI Partita IVA N O Soggetto IVA non censito Soggetto IVA non censito Partita IVA e a l t e r n a t i v a m e n t e a) codice destinatario b) indirizzo PEC Partita IVA e codice destinatario s e il cliente n o n c o m u n i c a al fornitore la P E C o il codice destinatario N O SI 27

28 RIEPILOGO 28 27

29 LE RICEVUTE DELLO SDI!"#$%&'"%()*"+,-)."/*)'0$/)1)**,%)$/$**%"-&')23*)*)*%)3#$33)+!"#$%&'&"()!*&%$"&+)''!++&,& &/ 456 $11$**,) *,**),-) 3$%&$ (& '%"#$%--&+ )//7$3&*" ($& 8,)/& /) 1)**,%) 9,: $33$%$ ;3')%*)*)< "99,%$ ;)''$**)*)<= FATTURE ACCETTATE &#9,*)B&/& )/ ')3$//) 9$' 9&$-)A= 6-8,$3*" ')3" &/ 456 &-.&) )/ 1"%-&*"%$,-) $&'!,)#0 /& &1.%++&2&-&#3/&$!'0.&#%$/)1)**,%).&$-$%$3)(&39"-&B&/$-$//7)%$)%&3$%.)*)($/'/&$-*$=6/1"%-&*"%$ %&3$%.)*)($/'/&$-*$.&$-$%$3)(&39"-&B&/$,-)'"9&)($//)1)**,%)= D:?4C:;758767;7>>: 29

30 RIEPILOGO!"#$%#&%$"'("#!"!#$%&!'()"$'#)*((+,*#-".""!!","#$'!",$(/ 01 23#*+,-*.#,./ # #903:32;78;< =1 :1 23#:592:;# #C;#23#:32;78;#757#D0#:5EF72:085#03# ;#23#:592:;## 9;C #5GG;65#30 H"&I (1 9:./02 -;+0./- <*2/+ *= -> 'L( 3.1,.,-/;+1-I->. >2 F200:32.> *2 2> *> > F >>. 3-/;.00-A /.3A20.,.> /-0+ H.I,.>>DJE.14-2,.>>.&10320.M (1 9:./02 -;+0./- <*2/+ *= *+B:1-*23. 0.B;./0-A2B.10. 2> *>-.10. *C. >D+3-E-12>.,.>>2 F200:32.> *2 G 2,-/;+/ >>2 /: /.3A202,.> /-0+ H.I,.>>DJE.14-2,.>>. &10320.K 21*C. B.,-210. >2 *+1/.E12,- :12 *+;-2-1F+3B20-*2 +*2302*.2,.>>2 F200:32.> *2 30

31 RIEPILOGO!"#$%#&%$"'("#DE)&B'($)#%"#*+((,-"#"%"((-.'$&/"#!.'.##!"01-"#-"&+1$(+("# 2?FF8'&C'%'GG$H()F)I?('E$J%)K'B(%?($ '34 64#!B$#94#3+-25!4.H1.1HH:.66+H5.66!>!"+HC6D# 6>>9E8F)!" BC' 3+1*+ *!65.1!>!"+ "2 : "+443.1!-2 2" -"! ":.31!4.3+1+""+ 3!65+44!, !6+3,24+ *+" 6!4. =+> *+""8?9+1<!2 *+""+)14324+A!" #$%&'($%) *+,+ -./01! /5+64!,2/+14+ 2" -"! "8.3!9!12"+ *+""2 : "+443.1!-2 ; 2 *!65.6!<!.1+ 1+"" !6+3,242 *+" 6!4. =+> *+""8?9+1<!2*+""+)14324+@ 21-7+/+*!214+ " *! !2!1:.3/24! *+""2: "+443.1!-2A 31

32 RIEPILOGO!"#$%#&%$"'("#)#*'#!"##$%%"&'"('$%)(*"+#,-"."'("#,#($#*+$&,*& -).%)##*"/##,0.$&/%(/."#"1/'".,(/#$'#2,((*.,#-"3"#"11"."#$'1".$(/#$%# &/-$&"/ !,* =5;45 3< D<>>:=< 535>>=8;27< <3 7325;>5 5 <3 D8=;2>8=5 ;5335 =2@?5>>265 <=55 =2@5=6<>5 G5H 4533B)C5;F2< $;>=<>5J 23 '"(.*%"($ :;27<=5 >59?5@>26<95;>5 <3 7325;>5 7A5 3B8=2C2;< < D<>>:=< 535>>=8;27< E < 42@?8@2F28;5;533<@:< <=5< =2@5=6<>< G5H 4533B)C5;F2< $;>=<>5I <;7A5 9542<;>5 3< 78;@5C;< 42 :;< 78?2< 2;D8=9<>27< 8 7<=><75< 4533< D<>>:=< 535>>=8;27<4 32

33 RIEPILOGO!"#$%#&%$"'("#)#*'#!"#$%&'(")*+,-#'.*'"%#&+,-.## /&.0$&"0"!($'+(+1$.2#0"3"#"!!"1"#$'!"1$(.#!.%.#$%&.0$&"## / $K- >67?6?2<A972E236 3: B:558>: 63655>972;: :3 ; :3 B9>7259> >2<A6552G6 :>66 >2<6>G:56?63 <259 H6E?633F'=67I2:?6336*75>:56J 23,")#-(")* : ;97<6=7:>6?2>655:@6756 :3 ; : ;9A2: 27B9>@:52;: 9 ;:>5:;6:?633: B:558>:C ;9@872;:7?9 ;9756<58:3@6756 ;D6 23?9;8@6759 4?2<A972E236 A>6<<9 3F:>6: >2<6>G:5:?63 <259 H6E?633F'=67I2:?6336 *75>:56J 33

34 DATA EMISSIONE E RICEZIONE DELLA FATTURA!"!"#"!$ %&$''$()% #$%%" &"''()" $%$'')*+,-" -*,+-,#$ -*+ %".*+,+ -+,,./+/ ),0*)'"'" +$% )$%"',1*-"20*#$%%"3$4,*+$.5"',6$+$)"%,/#$%&,%$#$%%" &"''()"$%$'')*+,-"7 8$ %" &"''()" +*+ 9 3'"'" 3-")'"'" %"!"#"!$ 0$1%2$()% 9 )$3" #,30*+,:,%$ "% -%,$+'$;,+ &(+4,*+$#$%%"2*#"%,'<#,),-$4,*+$#$%%"3'$33"=),-$1('",+-"3*#,0$-;-*+3$>+"'$%$2"',-",+ -"3*#,?$:3$)1,-$@7 A+1$-$B! +$% -"3* #,,20*33,:,%,'< #, )$-"0,'* #$%%" &"''()" "% 34567,6 898; ", &,+, &,3-"%, %" #"'" #, /536:5;76*644+-+,,./+9)"00)$3$+'"'"#"%%"#"'" #,</6=+>5=5;76#$%%"3'$33"3(%3,'*!"# #$%%CD>$+4,"#$%%$E+')"'$#" 0")'$#$%-%,$+'$7A%-"+"%$85A -*2(+,-""%&*)+,'*)$%C"11$+('" 0)$3"1,3,*+$ #$%%"&"''()"$%$'')*+,-"#"0")'$#$%-%,$+'$F! +$%-"3*#,')"32,33,*+$#$%%"&"''()""%34567,6891=*",3*>>$'', 2,+,2,;&*)&$'"),*">),-*%'*), $3*+$)"',@%"#"'"#,),-$4,*+$-*,+-,#$-*+ %"#"'"#,?6==++*5=<;=5:5;767 34

35 EMISSIONE DELLA FATTURA!"#$ %&'"%()*"+,) (&-'&.,&/) ($,,) 0)**1%)2&"/$ $,$**%"/&') &/*$%3&$/$ -"," -1,,4$#&--&"/$ ($, ("'1#$/*"+,)-'&)/("5.$%"%)6&/),*$%)*"&,%$-*"($,,)(&-'&.,&/)73)+&/',1-&&*$%#&/&$/*%"&81),&,)0)**1%)($3$$--$%$#$--)9:$%*)/*"; )6,)!"##$%" &''()&"#" ("3%< $--$%$ $#$--) $/*%",$ "%$ ($, A&"%/" (& $00$**1)2&"/$ ($,,4".$%)2&"/$+'"-B'"#$.&C-".%)($0&/&*"D E6,)!"##$%" "**+',"-."#+%&"5'F$G'"#1/81$1/)0)**1%)&##$(&)*)6($3$$--$%$$#$--) $/*%" &, A&"%/" (& '"/-$A/) ($& E$/&9 7/ 81$-*" ')-"+ (),.1/*" (& 3&-*) ".$%)*&3" -&."*%<.%"'$($%$'"#$-$A1$; H 3&$/$ $#$--" 1/ IIJ )3$/*$ '"/*$/1*" &($/*&'" ) 81$,," ($,,) 0)**1%) $,$**%"/&') 'F$ 3$%%<&/3&)*)$/*%",$=>;?@($,#$($-&#"A&"%/"D H -$ &/3$'$,) 0)**1%) 3&$/$ &/3&)*) ), KI7 '"/*$-*1),#$/*$ ),,) '"/-$A/) ($& E$/& $ ),,4$#&--&"/$($,IIJ81$-*41,*&#"."*%<%&."%*)%$,4&/(&')2&"/$'F$GA&<-*)*)&/3&)*)), KI70)**1%)'"/)/),"A"'"/*$/1*"D 35

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

37 EMISSIONE DELLA FATTURA!"#$%&'&($'))*+%$,)*-'#"./*.$&&*00*'))'#*-+*0#"1'*-"00"$&*(*))*!"##$%&'((&)'"#&2*&#%$ )*$%*34567(*)8"$%&$("*99*##:';"$&*<0"(*1*%".$%('%*.$-*)=>--"&"0#%';"$&*9"&'&;"'%"'?.$& )' +%$+%"'."%.$)'%* A4BC (*))$ 0.$%0$ ):8)"$? ',,"' ("./"'%'#$./*? ')-*&$ &*))' 9'0* "&";"')*? *"%+#,--&%"#,$./('.'(,%'#"%),02+*%')#%$&$&D:'&#"9".'#$<&*))'#%'0-"00"$&*(*))'9'##:%'-' '.$&(";"$&*./*."E &$& "&#*%9*%"0.'.$& )' 1,%%&##" )&#&%('."2',.& )&--& -'3$')"2',.' 45" 37

38 DATA EMISSIONE E RICEZIONE FATTURA 6EFGD7EFD BCD 0HD/G7D!"#"$$ %&'((')*%!"#"$$ >'4%?')*% 0'&(,&<)*,'(-#** 8<212 = !!"#$%&$$&'()*+,-./012$3%4$+,#(#-)./01! $1.9.:21,-2$+,#(#-)*2)3$)"4&,)567.1! 8;+.72$/,7,56.9*+:#!!;")*<)='$&!#!)*()-->#")#** "&$)"4#!#*?)$*&(*,#$'*&*%#(,#!'"),#=&!'@A!"#$%&%'()IJ)(K&#<)--)/(!"#!)<)-LMANALOPQR8*+,-%.'$)$//%0/(11+2+/$#$11$#"/.%/"3"%," /%.'+ '".%'-+-$ 4.%//"2"1$ +&&$')+'$ 56$0 &$')$ '$/-+,#% 1$.'$7"/"%," #$118+'-"5%1% 9: 5%))+ ;0 #$1 <.' =>>?@90 1+ &+--('+ $1$--'%,"5+ #$7$ $//$'$ -'+/)$//+ +1 A#B +1!"!#$%" &#''(#))#%%*+,-"$# &#''(".#/+,-"$$#$-$')",+-++,%')+#$11C+'-"5%1%=#$1<.'=>>?@9D E(+1%'+1+&+--('+$1$--'%,"5+/(.$'""5%,-'%11"$7$,F+5%,/$F,+-+%)$//++#"/.%/"3"%,$#+1 A#B0"1 #%5()$,-%/"",-$,#$$)$//%5%,1+&+%+/-."/%+%+$#''+)+%%*/+0%#00+G.$'-+,-%0/+'H '"/.$--+-%"1 #$--+-%,%')+-"7%#$11C+'-"5%1%=#$1<.'=>>?@9ID 38

39 ASPETTI OPERATIVI DELLA FATTURA ELETTRONICA SUI TERMINI DI REGISTRAZIONE E DI DETRAZIONE!"# $%&#'(")*+&"#, ),$$-.-''*(-,$,''("#&/- $- )-'- )& (&/,+&"#, ),$$-.-''*(- )&0,#'- *#,$,1,#'" /"#"2/&*'")-3-(',),$$%411&#&2'(-+&"#,.&#-#+&-(&-,$-2',22-5(-33(,2,#'-'-)-6!" #$!%&'%%'()*+*,,!-!../$!+!,0,'*).*!,-($)'.($*121&*+'!).*',0!)!,*345!)-'-)&(&/,+&"#,-1,++"3,/ 6" 5()%*7)!.*,*&!.'0!0!)!,*8*6%*$9'0*:;#3!)-'-)&(&/,+&"#,-1,++"/-#-$,7,82,(0&/,9:;< 0" <=(.*%'+'&!)0!.($*0!='.(*=$*%!9'%'()*')!$*!$'%*$9!.!!)-'-)&3(,2-0&2&"#,-$$%&#',(#"),$$%-(,-(&2,(0-'-)-3-(',),$/$&,#', =//"((,3(,2'-(,3-('&/"$-(,-'',#+&"#,-),'',)-',>&#?*-#'"$-$&?*&)-+&"#,3,(&")&/--3-('&(,)-$$-?*-$,53"22&8&$,),'(-((,$%@0-5?*,$$-&#/*&2&5&#3"22,22"),$$-.-''*(-A,26&#/-2")&*#-.-''*(-)& -/?*&2'" +!.!.! >?@?A@2?AB, $'0*9/.! ',?2@?2@2?AB> 2-(B 3"22&8&$, ),'(-((, $%@0- /"((&23"#),#', - 3-('&(,)-$$-$&?*&)-+&"#,(&.,(&'-$-1,2,)&.,88(-&"CDEFGH 39

40 FATTURE SCARTATE!"#$%&'(!"#$%&!'($#)%*!#+%&$,%--#)*&+,! ("-($$*.&/"(0&/12"$/(#1-20$'(%#$/0&3./01/2234/ :;4/078<;09890;<;55/ ;&$,%#"=++!""#)#+#&>=!'#%,&#*#+(-!&*(,#%4"&"*$-&/$0(-(5*(--(&%$#?#+(*#"+(,$%(*.&/"(0&/1'1-1 71**18/&%%(618$9("1-1'/16&#& A96 7/58./ 1/2234/ B C/D:;C; ;4;/../.6E36:/F689; 6C/ G;468:67/ 7844;22/ 69 H/5; /../ :/2/ :6 ;11;223/F689;:;..I8G;4/F689;J 40

41 FATTURE SCARTATE!"#$%&$'()"**+(,+--./+(01+/-+-+2(3!4560'*.7$'%"!" #$ %$&&'($ )*) +,&$&$ $)-*($ ("./,&($&$ /) -*)&$0/#/&1 2*33'("," /#,/,&"4$ -*)&$0/#" -*),")&" 5/ -$)-"##$("#6*3"($7/*)"8$33*(&$("4*5/%/-9":#$,*#'7/*)"3("%"(/0/#"-*),/,&")"#(/"4"&&"("#$%$&&'($2-/*+; 41

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

43 FATTURE SCARTATE!"#$%&$'()"**+(,+--./+(01+/-+-+2( '*.:$'%"!"#"$%$&#'(')*#$(#(+**$,-./0','%/$1($&'%2345($%$&+'&'%%'6.""+1'')'(('&.%%.($/#'"7!%6.81% (#.,$("."'(/.1"."'9%.,:;&'%43:3;:2345'%.,:2<&'%4=:3=:2345: 8' (# ('-+' %. *1.((# &'(/1#""..%%. *1'/'&',"' %'""'1. >? %. ($/#'"7!%6. 81% 1'-#("1'17,'%%A.**$(#"$('B#$,.%'?%'('-+',"#6.""+1'9 C,:;DE&'%4F).1B$2345G C,:2<DE&'%22).--#$2345: 43

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

47 LA FATTURA ELETTRONICA - SANZIONI!"##$%"&'&##%()*+"(,,'*-"#(%*"./")0*()* '"#(!(%)*#(%&!" #$%& '( )*(%%(&") '( +$,,-.),.$ &/).$,&.(.)%(')",( %)"0$ -,(1(00$.) 1$ +$,,-.$0(&") )1),,.&"(#$2 1$ +$,,-.$ %( #&"%(').$ #&" #&"%)3-)",) $//1(#$0(&") ')11) :;<=6:>?<= '"#(+'*&)#& '&5-,) (" #$%& '( *$"#$,$.(#)0(&") ')11$ +$,,-.$ 6& '(.(#)0(&") '( +$,,-.$ (..)3&1$.)7 ')5&"& )%%).) &/).$,),.$*(,) 89! #&*/(1$"'&2 (1 #$*/& :;(/& 9&#-*)",&< #&" (1 B298B3 #CD< ) 1) %)0(&"( $"$3.$+(#=) ')1 +&."(,&.) ) ')1 #1()",).(%/),,(5$*)",)#&"('$,(')1 +&."(,&.))(/.&/.('$,(> 47

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

51 LE IMMINENTI MODIFICHE!"#"$$%&'(('&!)$#'*"%+)!"##$%$&'('##$)*+'##$&,-*&&*)*.",)(,/*01"#$0'#'&'2"')3,,-*3'&,4 5$6,-./ ,8803 9:;<-3= 5?58012?,2, 06;9 80/8=3 9:;<7 89:+$ $(('%,3$3$ -*30;'&&'0'('30$33$$+$#'0'&"##$60./04,A03=5-'0,*(,<$0'#$3,+$$#1'&'(,7,88039:;<= 5%6,-./ B?5 9:;< -3= 5?58012?,2, 5=2? B?5 9:;<7 89:+$ $(('%,3$3$ -*30; '&&'0' ('30$33$ $ +$#'0' &"##$ 60./04,A03=5 -'0,*(,<$ 0'#$3,+$ $# 1'&' (, 40-57B?5 9:;<C 5<6,-./ B?5 9:;<-3= >,22/?,?0-5@/2, 5?58012?,2, 06;9 85==,03 9:9:7 89:+$ $(('%,3$3$ -*30;'&&'0'('30$33$$+$#'0'&"##$60./04,A03=5-'0,*(,<$0'#$3,+$$#1'&'(,85==,039:9:C 5(6,-./ B?5 9:;<-3= >,22/?,?0-5@/2, 0= 40-57B?5 7,?58012?,2, 06;9 85==,03 9:9:7 89:+$ $(('%,3$3$ (*+0; '&&'0',)&'0,3* )'# &'>,*)$#'?@AB <*)<*00')(* $# -?54023 "@, 456 9:;< )'##$ 0'#$3,+$(,<C,$0$>,*)'$))"$#'7 51

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