{"id":19220,"date":"2024-12-21T15:18:11","date_gmt":"2024-12-21T14:18:11","guid":{"rendered":"https:\/\/beneggiassociati.com\/?p=19220"},"modified":"2024-12-21T15:18:11","modified_gmt":"2024-12-21T14:18:11","slug":"nuove-regole-per-i-rappresentanti-fiscali-di-soggetti-extra-ue-requisiti-e-garanzie","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/nuove-regole-per-i-rappresentanti-fiscali-di-soggetti-extra-ue-requisiti-e-garanzie\/","title":{"rendered":"Nuove regole per i Rappresentanti Fiscali di soggetti Extra-UE: requisiti e garanzie"},"content":{"rendered":"<h3><\/h3>\n<p>Con il <strong>Dm 9 dicembre 2024<\/strong> (pubblicato in G.U. il 19 dicembre 2024, n. 297), vengono rafforzate le disposizioni per i rappresentanti fiscali di soggetti extra-UE, al fine di prevenire frodi ed evasione in ambito IVA. Il decreto attua le norme del <strong>Dlgs 13\/2024<\/strong> e introduce criteri stringenti per l\u2019accesso al ruolo e l\u2019obbligo di fornire adeguate garanzie.<\/p>\n<h4><\/h4>\n<h4>Requisiti per l\u2019Accesso al Ruolo di Rappresentante Fiscale<\/h4>\n<ol>\n<li><strong>Requisiti Soggettivi<\/strong>\n<ul>\n<li>Assenza di condanne o procedimenti penali.<\/li>\n<li>Presentazione di un\u2019attestazione presso la <strong>Direzione provinciale (Dp)<\/strong> dell\u2019Agenzia delle Entrate competente in base al domicilio fiscale.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Obbligo di Garanzia<\/strong>\n<ul>\n<li>La garanzia pu\u00f2 essere prestata tramite:\n<ul>\n<li><strong>Cauzione in titoli di Stato.<\/strong><\/li>\n<li><strong>Fideiussione bancaria.<\/strong><\/li>\n<li><strong>Polizza fideiussoria.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h4><\/h4>\n<h4>Importi della Garanzia<\/h4>\n<table>\n<thead>\n<tr>\n<th><strong>Numero di soggetti rappresentati<\/strong><\/th>\n<th><strong>Importo della garanzia<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td>Dichiarazione dei requisiti soggettivi.<\/td>\n<\/tr>\n<tr>\n<td>Da 2 a 9<\/td>\n<td><strong>30.000 euro<\/strong>.<\/td>\n<\/tr>\n<tr>\n<td>Da 10 a 50<\/td>\n<td><strong>100.000 euro<\/strong>.<\/td>\n<\/tr>\n<tr>\n<td>Da 51 a 100<\/td>\n<td><strong>300.000 euro<\/strong>.<\/td>\n<\/tr>\n<tr>\n<td>Da 101 a 1.000<\/td>\n<td><strong>1 milione di euro<\/strong>.<\/td>\n<\/tr>\n<tr>\n<td>Oltre 1.000<\/td>\n<td><strong>2 milioni di euro<\/strong>.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li><strong>Durata minima della garanzia:<\/strong> 48 mesi, a partire dalla data di assunzione del ruolo.<\/li>\n<\/ul>\n<h4><\/h4>\n<h4>Obbligo di Iscrizione e Pubblicazione<\/h4>\n<ul>\n<li>I rappresentanti fiscali idonei saranno inseriti in un <strong>elenco pubblicato sul sito dell\u2019Agenzia delle Entrate<\/strong>.<\/li>\n<li>Per i rappresentanti gi\u00e0 operativi alla data di pubblicazione del provvedimento attuativo:\n<ul>\n<li>Entro <strong>60 giorni<\/strong> dovranno attestare i requisiti e fornire la garanzia.<\/li>\n<li>In caso di mancato adempimento, l\u2019Agenzia delle Entrate avvier\u00e0 la procedura per la cessazione d\u2019ufficio delle partite IVA dei soggetti rappresentati, notificata tramite PEC o raccomandata A\/R.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><\/h4>\n<h4>Obbligo di Iscrizione nella Banca Dati VIES<\/h4>\n<ul>\n<li>La registrazione nella banca dati VIES richiede:\n<ul>\n<li>La preventiva <strong>presentazione di una garanzia pari a 50.000 euro<\/strong> per i soggetti extra-UE identificati tramite un rappresentante fiscale.<\/li>\n<li>L&#8217;iscrizione \u00e8 condizione necessaria per operare nell&#8217;ambito comunitario.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><\/h3>\n<h3>Implicazioni per i Rappresentanti Fiscali<\/h3>\n<ol>\n<li><strong>Maggiore Responsabilit\u00e0:<\/strong><br \/>\nL\u2019introduzione di criteri stringenti e obblighi di garanzia aumenta il livello di controllo e responsabilit\u00e0 per i rappresentanti fiscali.<\/li>\n<li><strong>Adempimenti Tempestivi:<\/strong><br \/>\nI rappresentanti fiscali gi\u00e0 operativi dovranno adeguarsi alle nuove regole entro i termini previsti per evitare la perdita del ruolo.<\/li>\n<li><strong>Sanzioni e Controlli:<\/strong><br \/>\nLa mancata osservanza delle nuove disposizioni comporta la cessazione d\u2019ufficio delle partite IVA dei soggetti rappresentati.<\/li>\n<\/ol>\n<script>\nvar gform;gform||(document.addEventListener(\"gform_main_scripts_loaded\",function(){gform.scriptsLoaded=!0}),document.addEventListener(\"gform\/theme\/scripts_loaded\",function(){gform.themeScriptsLoaded=!0}),window.addEventListener(\"DOMContentLoaded\",function(){gform.domLoaded=!0}),gform={domLoaded:!1,scriptsLoaded:!1,themeScriptsLoaded:!1,isFormEditor:()=>\"function\"==typeof 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