Un emendamento approvato in sede di conversione del Decreto del Fare (articolo 50-bis, D.L. 21 giugno 2013, n. 69) dispone diverse semplificazioni negli adempimenti dei contribuenti.
In particolare i soggetti IVA non dovranno più inviare i modelli Intra dei servizi ricevuti da quando entrerà in vigore il regolamento attuativo dell’invio facoltativo giornaliero dei dati delle fatture emesse e ricevute, oltre che dei corrispettivi. Inoltre, solo per coloro che decideranno di effettuare questa comunicazione giornaliera, sarà eliminato l’obbligo di inviare l’elenco clienti e fornitori, la comunicazione black list e i dati delle lettere d’intento ricevute.
Dal 1° gennaio 2015 i soggetti titolari di partita IVA potranno, per scelta, inviare telematicamente e giornalmente alle Entrate i «dati analitici delle fatture di acquisto e cessione di beni e servizi», comprese le note di accredito ricevute o emesse, oltre all’ammontare dei «corrispettivi delle operazioni effettuate e non soggette a fatturazione».
(Il Sole 24 Ore del 19 luglio 2013)
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