{"id":18125,"date":"2022-08-27T14:39:00","date_gmt":"2022-08-27T12:39:00","guid":{"rendered":"https:\/\/dev.beneggiassociati.com\/2022\/08\/27\/semplificazioni-per-registri-e-esterometro\/"},"modified":"2022-08-27T14:39:00","modified_gmt":"2022-08-27T12:39:00","slug":"semplificazioni-per-registri-e-esterometro","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/semplificazioni-per-registri-e-esterometro\/","title":{"rendered":"Semplificazioni per registri e esterometro"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>L\u2019articolo 1 comma 2 bis del Dl 73\/2022 introduce una semplificazione particolarmente interessante per i contribuenti vale a dire il principio che i registri contabili sono regolarmente tenuti e conservati se archiviati elettronicamente a condizione che i contribuenti siano in grado di dimostrare in sede di accesso ispezione e verifica che gli stessi siano aggiornati sui sistemi elettronici e vengano stampati a richiesta degli organi procedenti e in loro presenza.<\/p>\n<p>&nbsp;<\/p>\n<p>La misura che agevola specialmente i piccoli operatori economici e i professionisti vuole derogare (limitatamente ai registri contabili) alle regole imposte in materia di conservazione che impongono la trascrizione su supporto cartaceo ovvero la conservazione elettronica del dato entro tre mesi dal termine di presentazione della dichiarazione dei redditi relativamente all\u2019esercizio chiuso.<\/p>\n<p>&nbsp;<\/p>\n<p>Il contribuente deve garantirne al momento dell\u2019accesso l\u2019aggiornamento sui supporti magnetici. Questo comporta comunque una corretta gestione del dato nel tempo che, dal punto di vista gestionale si ottiene solo rendendo immodificabile il dato e dandone contezza ai verificatori. Inoltre, pone un problema pratico, perch\u00e9 dalla formulazione della norma il contribuente dovrebbe provvedere all\u2019immediata stampa dei registri in presenza degli stessi verificatori.<\/p>\n<p>&nbsp;<\/p>\n<p>Ulteriore novit\u00e0 collegata agli adempimenti comunicativi di tipo elettronico riguarda l\u2019esterometro per il quale la conversione del Dl 73\/2022 porta in dote una importante semplificazione, in quanto esclude dall\u2019obbligo di comunicazione le operazioni di acquisto di beni e servizi non rilevanti territorialmente, ai fini Iva (articoli da 7 a 7 octies del Dpr 633\/72) realizzati da e verso operatori non residenti di importo non superiore a 5mila euro. La novit\u00e0 \u00e8 particolarmente utile perch\u00e9 esclude il monitoraggio di tutta una serie di spese minute che caratterizzano l\u2019attivit\u00e0 delle nostre imprese (si pensi all\u2019acquisto di carburante all\u2019estero ovvero alle spese di vitto e alloggio di dipendenti in trasferta all\u2019estero. 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[&hellip;]<\/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-18125","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-archivio"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Semplificazioni per registri e esterometro - Beneggi &amp; Associati<\/title>\n<meta name=\"description\" content=\"&nbsp; L\u2019articolo 1 comma 2 bis del Dl 73\/2022 introduce una semplificazione particolarmente interessante per i contribuenti vale a dire il principio che\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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