Spedizione Commerciale Prima Della Fatturazione :: zannuaire.com

Emissione fattura elettronica 2020regole e termine di.

Fattura Elettronica 2019: tempo massimo di invio o mancata consegna, cosa dobbiamo fare? Solo con la pratica quotidiana di invio delle fatture elettroniche emergono dubbi e. Termine emissione fattura elettronica: 12 giorni per l'immediata, più tempo per la differita. Ecco le regole, le sanzioni in caso di omissioni, ritardi o errori e tutte le ultime novità. Posso spedire al SdI oggi una fattura con data del pagamento di alcuni giorni fa? Sicuramente fino al 30 giugno 2019 30 settembre per i contribuenti mensili è possibile spedire al SdI fatture elettroniche entro il termine di liquidazione dell’IVA. Per cui è certamente possibile oggi spedire una fattura con data della scorsa settimana. · non si possono trarre indicazioni contrarie dall’assimilazione recata dal primo comma dell’art. 21 tra il momento di emissione della fattura e quello della sua spedizione: la presunzione introdotta da tale norma, infatti non sembra voler creare una corrispondenza tra la nozione di emissione della fattura e quella di spedizione della. Fermo restando quanto previsto dall'articolo 21, la fattura di ammontare complessivo non superiore a cento euro, nonche' la fattura rettificativa di cui all'articolo 26, puo' essere emessa in modalita' semplificata recando, in luogo di quanto previsto dall'articolo 21, almeno le seguenti indicazioni.

Una volta convalidato il numero di partita IVA/codice fiscale, riceverai copia leggibile della fattura per gli ordini effettuati successivamente al processo di registrazione. Per gli ordini effettuati prima della registrazione, contatta il nostro Servizio Clienti massimo entro 7 giorni dalla data di spedizione dell'ordine. Torna su. La fattura elettronica “differita” può essere inviata al Sistema di Interscambio entro il termine ultimo del giorno 15 del mese successivo rispetto a quello di effettuazione delle operazioni, ma il campo “Data” deve essere valorizzato facendo riferimento all’ultima consegna effettuata. In base a quanto finora esposto, in merito al caso di specie, la domanda è se vi sia valenza probatoria di una fattura in relazione all’esistenza di un contratto. Una fattura commerciale è un atto giuridico a contenuto partecipativo, prima di tutto. Pertanto, attiene elementi di un contratto già in esecuzione.

Prima di questa data non posso registrare la fattura. Nel caso in cui il documento sia di gennaio, ma la data di ricezione sia febbraio. Se la “data consegna dest.” è nel mese di febbraio, ma la data documento è gennaio, devo registrare con le regole sotto riportate e posso imputare l’iva al mese di gennaio.</plaintext> Eccezione: se la fattura intra-UE viene emessa/ricevuta anteriormente alla consegna dei beni, l’inserimento negli elenchi Intrastat deve avvenire per l’importo complessivo dell’operazione con riferimento al mese nel quale è avvenuta la consegna o spedizione dei beni art. 50 c. 7 DL 331/93. Sono richieste tre copie della fattura commerciale o fattura pro forma se una fattura commerciale non è disponibile per tutte le spedizione di non-documenti. Per queste fatture può essere utilizzata carta intestata aziendale o personale se contiene tutte le informazioni richieste relative alla spedizione presenti sulla fattura. L'economia più importante al mondo può diventare una destinazione di spedizione essenziale per le imprese di tutte le dimensioni. Se intendi spedire merci negli Stati Uniti, grazie al nostro servizio rapido e affidabile potrai inviare la tua spedizione in maniera precisa e puntuale. Quando i DDT, per esigenze organizzative aziendali, siano formati in data antecedente a quella della consegna/spedizione, si tiene conto, ai fini della fatturazione differita, della data di formazione risultante sul documento, fermo restando l’obbligo di indicare sul DDT anche la data di consegna o spedizione.</p><img 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" alt="Spedizione Commerciale Prima Della Fatturazione" title="Spedizione Commerciale Prima Della Fatturazione" width="413"/> <p>Rimozione fattura commerciale La rimozione della fattura commerciale consente agli importatori di rimuovere la fattura commerciale da una spedizione UPS Import Control SM prima della consegna. Grazie alla rimozione della fattura commerciale, gli importatori possono sfruttare la flessibilità di indirizzare le spedizioni direttamente ai clienti, pur mantenendo le informazioni sulla merce riservate. Spedire oggetti di valore affidandosi a corrieri o alle poste implica sempre una serie di rischi che in parte potrebbero essere evitati se ponete grande attenzione ad alcuni aspetti. Per questa ragione abbiamo stilato una lista di 4 passi per limitare i rischi di una spedizione di valore.</p> <p>Ciò, tuttavia, a patto che la cessione dal primo cedente al secondo cessionario senza il transito presso il secondo cedente/primo cessionario risulti da atto scritto, anche sotto forma di ordine commerciale, e che dal documento di trasporto emesso dal primo cedente si evinca che la consegna diretta al secondo cessionario viene eseguita su. Nella prassi commerciale può accadere che, al momento della stipulazione del contratto di compravendita, o comunque prima della sua stipulazione, il compratore versi al venditore una somma a titolo di anticipo. alla consegna della merce emissione della fattura a saldo. Posto che in base all’art. 21, quarto comma, e 6 della legge la fattura va emessa nel momento in cui l’operazione commerciale è o si considera eseguita, scopo della disposizione è individuare in quale momento la fatturazione si ha per effettuata: consegna o spedizione della fattura non costituiscono un segmento della fatturazione, ma il. Contrariamente a quanto accade in altri Paesi al mondo, in Italia e nell’Unione Europea non è, in generale, previsto alcun particolare accreditamento per poter esportare merci al di fuori del territorio doganale. Nell'articolo le indicazioni per una corretta redazione della fattura commerciale. Fattura elettronica, la circolare n. 14/E pubblicata dall’Agenzia delle Entrate il 17 giugno 2019. I titolari di partita IVA hanno avuto alcuni mesi a disposizione per familiarizzare con l’obbligo di fatturazione elettronica introdotto a partire dal 1° gennaio 2019 e che è stato accompagnato da un primo.</p> <p>4. Fattura Immediata, Differita, Accompagnatoria e di Acconto¶ Dopo aver introdotto gli Elementi Base della Fattura ed aver visto il Documento di Trasporto, in questo capitolo analizziamo le tipologie di fattura più usate: fattura immediata, fattura differita, fattura accompagnatoria e, meno usata, la fattura. È necessario allegare 3 copie della fattura commerciale. Per articoli o oggetti non destinati alla vendita ad es. regali, resi, effetti personali, campioni Nessuna formalità da espletare: È necessario allegare 3 copie della fattura Pro-formail documento seguente se il valore della tua spedizione supera i 150$. Le spedizioni non sdoganate entro tale termine vengono considerate «merci abbandonate in dogana» customs abandoned goods. Le spedizioni devono essere accompagnate da una lettera di vettura originale e da una fattura commerciale. Non sono ammesse immagini o copie. La fattura commerciale deve essere firmata con inchiostro blu.</p> <p>Il SdI consegna la fattura all’indirizzo telematico PEC o codice destinatario. con volume di attività commerciale non superiore a 65.000 euro nell’anno precedente. La fattura elettronica viene intestata ad uno dei due genitori e in campo a descrizione libera. contabilizzando come prima il titolo e non la fattura. Fattura commerciale: è atto giuridico a contenuto partecipativo che, se contestato, è mero indizio della prestazione. 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