{"id":16136,"date":"2018-08-12T07:42:00","date_gmt":"2018-08-12T05:42:00","guid":{"rendered":"https:\/\/dev.beneggiassociati.com\/2018\/08\/12\/tax-free-shopping-2\/"},"modified":"2018-08-12T07:42:00","modified_gmt":"2018-08-12T05:42:00","slug":"tax-free-shopping-2","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/tax-free-shopping-2\/","title":{"rendered":"Tax free shopping"},"content":{"rendered":"

La nuova modalit\u00e0 interesser\u00e0 tutte le vendite effettuate nei confronti di soggetti privati, domiciliati o residenti fuori dell\u2019Unione europea, di beni per un importo superiore a 154,94 euro (Iva inclusa) e destinati all\u2019uso personale o familiare, da trasportarsi nei bagagli personali fuori del territorio doganale. Queste cessioni possono essere effettuate senza pagamento dell\u2019Iva da parte dell\u2019acquirente o con il diritto a richiederne il rimborso. Basta che sia emessa fattura e che i beni siano trasportati fuori dell\u2019Unione entro il terzo mese successivo a quello di effettuazione dell\u2019operazione.
\nIl commerciante italiano pu\u00f2 riconoscere lo sgravio Iva a favore dell\u2019acquirente extracomunitario con due diverse modalit\u00e0.
\ne Cedendo il bene senza applicare l\u2019imposta. Il commerciante deve emettere fattura con indicazione, anche successiva all\u2019emissione, ma prima del visto doganale, degli estremi del passaporto (o di altro documento equipollente); entro quattro mesi deve ottenere l\u2019esemplare della fattura vistato dalla Dogana di uscita dalla Ue e, in caso di mancata restituzione, entro un mese procede alla regolarizzazione dell\u2019operazione. Chiedendo all\u2019acquirente extra Ue il pagamento dell\u2019Iva, con successivo rimborso.
\nIl viaggiatore deve trasportare i beni fuori dall\u2019Ue entro tre mesi dalla cessione e restituisce entro il mese successivo, l\u2019esemplare della fattura vistato dalla Dogana di uscita; il dettagliante, al ricevimento dell\u2019esemplare della fattura di vendita vistata, rimborsa l\u2019Iva all\u2019acquirente (accredito su conto corrente, assegno bancario, eccetera) e a sua volta recupera l\u2019imposta emettendo apposita nota di variazione.
\n 
\nSei interessato all\u2019articolo? Scrivici e verrai contattato da un nostro Consultant<\/a><\/strong><\/span>
\n@ Beneggi e Associati | Commercialisti al servizio delle imprese | Meda | Milano<\/a><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

La nuova modalit\u00e0 interesser\u00e0 tutte le vendite effettuate nei confronti di soggetti privati, domiciliati o residenti fuori dell\u2019Unione europea, di beni per un importo superiore a 154,94 euro (Iva inclusa) e destinati all\u2019uso personale o familiare, da trasportarsi nei bagagli personali fuori del territorio doganale. Queste cessioni possono essere effettuate senza pagamento dell\u2019Iva da parte […]<\/p>\n","protected":false},"author":4,"featured_media":409,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[16],"tags":[],"class_list":["post-16136","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-archivio"],"acf":[],"yoast_head":"\nTax free shopping - Beneggi & Associati<\/title>\n<meta name=\"description\" content=\"La nuova modalit\u00e0 interesser\u00e0 tutte le vendite effettuate nei confronti di soggetti privati, domiciliati o residenti fuori dell\u2019Unione europea, di beni\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/beneggiassociati.com\/en\/tax-free-shopping-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax free shopping - 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