{"id":3920,"date":"2017-08-30T00:00:00","date_gmt":"2017-08-29T23:00:00","guid":{"rendered":"https:\/\/well-tax.com\/cis-scheme-what-you-need-to-do\/"},"modified":"2023-09-25T18:56:51","modified_gmt":"2023-09-25T17:56:51","slug":"schema-cis-cosa-fare","status":"publish","type":"post","link":"https:\/\/well-tax.com\/it\/cis-scheme-what-you-need-to-do\/","title":{"rendered":"Schema CIS - Cosa occorre fare"},"content":{"rendered":"<p>Il <a href=\"https:\/\/well-tax.com\/it\/nostra-pagina-dedicata\/41\/construction-industry-scheme\/\">Schema CIS<\/a> \u00e8 stata introdotta solo negli ultimi anni, poich\u00e9 l'HMRC aveva riscontrato irregolarit\u00e0 formali e sostanziali a causa della mancanza di conformit\u00e0 fiscale nei \"cantieri\" britannici.<\/p>\n<p>Per \"cantiere\" si intendono sia i cantieri edili (edifici residenziali in costruzione, fabbriche, uffici, magazzini, centri commerciali, ecc.) sia i cantieri che realizzano strutture temporanee, opere o impianti di ingegneria civile, infrastrutture e grandi opere.<\/p>\n<p><em>Procedura di registrazione<\/em><\/p>\n<p>\u00c8 necessario registrarsi presso il CIS come appaltatore se:<\/p>\n<ul>\n<li>I subappaltatori vengono pagati per il lavoro di costruzione;<\/li>\n<li>La vostra azienda non ha lavori di costruzione, ma spende in media oltre 1 milione di sterline all'anno per le costruzioni.<\/li>\n<\/ul>\n<p>\u00c8 necessario registrarsi presso il CIS come subappaltatore se:<\/p>\n<ul>\n<li>I lavori di costruzione vengono eseguiti per conto di un'impresa edile.<\/li>\n<\/ul>\n<p>\u00c8 necessario registrarsi come entrambi se si rientra in entrambe le categorie.<\/p>\n<p>Questo vale anche per i contraenti singoli, le societ\u00e0 di persone o le societ\u00e0 a responsabilit\u00e0 limitata.<\/p>\n<p>Non \u00e8 necessario registrarsi se si svolgono solo alcuni lavori, tra cui:<\/p>\n<ul>\n<li>Architettura e rilievo;<\/li>\n<li>Noleggio di ponteggi (per scopi diversi dalla costruzione);<\/li>\n<li>Installazione di tappeti,<\/li>\n<li>Produzione di materiali utilizzati nelle costruzioni, compresi impianti e macchinari;<\/li>\n<li>Spedizioni di materiali da costruzione;<\/li>\n<li>Lavora in cantieri con attivit\u00e0 accessorie (ad es. gestione di una mensa o di un cantiere).<\/li>\n<\/ul>\n<p><em>Procedura di pagamento<\/em><\/p>\n<p>Prima di effettuare qualsiasi pagamento a un \"subappaltatore\", l'appaltatore deve registrarsi al sistema CIS e verificare che anche il \"subappaltatore\" sia registrato (quindi abbia un codice identificativo) per applicare correttamente la detrazione. Successivamente, l'\"appaltatore\" potr\u00e0 pagare al \"subappaltatore\" l'importo lordo (detrazione 0%) o, in alternativa, effettuare una detrazione fiscale alla fonte (detrazione 20% se il subappaltatore \u00e8 registrato), che l'\"appaltatore\" dovr\u00e0 poi versare all'HMRC su base mensile, mantenendo i corrispondenti registri CIS completi. I subappaltatori non sono tenuti a registrarsi, ma le loro deduzioni sono prelevate a tassi pi\u00f9 elevati se non lo sono, poich\u00e9 il \"contraente\" \u00e8 obbligato a effettuare una deduzione fiscale fissa di 30% da qualsiasi pagamento per i servizi. Sono esclusi dalla normativa i seguenti soggetti:<\/p>\n<ul>\n<li>Acquisto di materiali;<\/li>\n<li>Alcuni tipi di servizi di consulenza (architetti, geometri, ecc.);<\/li>\n<li>Tutti i rapporti di lavoro tra datore di lavoro e dipendente.<\/li>\n<\/ul>\n<p>I pagamenti vengono di solito inviati direttamente ai subappaltatori, ma \u00e8 anche possibile pagare attraverso una terza parte (ad esempio, un'altra azienda), se necessario.<\/p>\n<p>Se vengono effettuate detrazioni, una dichiarazione di pagamento e detrazione deve essere presentata al subappaltatore entro 14 giorni dalla fine di ogni mese fiscale.<\/p>\n<p>In caso di interruzione del regime e se \u00e8 noto che non saranno effettuati pagamenti ai subappaltatori per sei mesi (limite massimo), pu\u00f2 essere possibile rendere \"inattivo\" il regime CIS. Sar\u00e0 necessario presentare una dichiarazione di attivazione quando i subappaltatori saranno nuovamente pagati.<\/p>\n<p>Al momento della registrazione come \"contractor\", se ci sono gi\u00e0 dei dipendenti, l'HMRC modificher\u00e0 il regime PAYE in un doppio regime \"PAYE \/ CIS\". A questo proposito, sar\u00e0 necessario effettuare un pagamento mensile o trimestrale per coprire tutte le imposte relative a PAYE, NIN e CIS. In particolare, la scadenza per il pagamento all'HMRC \u00e8 fissata ogni mese entro il 22 (o entro il 19 se il pagamento avviene tramite vaglia postale). In caso di superamento delle cosiddette \"scadenze\" vengono applicati interessi e sanzioni.<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p><a href=\"https:\/\/well-tax.com\/it\/contact\/\">Contattaci<\/a>\u00a0per maggiori informazioni.<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p><a href=\"https:\/\/www.linkedin.com\/in\/alessio-menna-2a0076120\/\"><em>Alessio Menna<\/em><\/a><\/p>\n<p><em>Tags: notizie sull'edilizia, gestione dell'edilizia, assicurazione cis, schema per l'industria edilizia, carriere nell'edilizia, registrazione cis, cos'\u00e8 il cis, cis online, significato cis, significato costruttivo,\u00a0<\/em><em>cosa significa cis, hmrc cis, registrarsi per cis, tessera cis, settore edile, come registrarsi per cis, imposta sui subappaltatori, pagamenti cis, detrazione fiscale cis<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>The CIS scheme was introduced only in recent years, as HMRC had found formal and substantial irregularities as a result of the lack of fiscal compliance at the British &#8220;construction sites&#8221;. &#8220;Building site&#8221; means both construction sites (residential buildings under construction, factories, offices, warehouses, shopping malls, etc.) and construction sites that build temporary structures, works [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-3920","post","type-post","status-publish","format-standard","hentry","category-taxation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CIS Scheme - What you need to do - WellTax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/well-tax.com\/it\/schema-cis-cosa-fare\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CIS Scheme - What you need to do - WellTax\" \/>\n<meta property=\"og:description\" content=\"The CIS scheme was introduced only in recent years, as HMRC had found formal and substantial irregularities as a result of the lack of fiscal compliance at the British &#8220;construction sites&#8221;. &#8220;Building site&#8221; 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