{"id":4051,"date":"2021-04-27T00:00:00","date_gmt":"2021-04-26T23:00:00","guid":{"rendered":"https:\/\/well-tax.com\/brexit-insights-goods-sold-to-gb-businesses-b2b-for-a-value-not-exceeding-135\/"},"modified":"2023-09-25T18:56:46","modified_gmt":"2023-09-25T17:56:46","slug":"brexit-insights-beni-venduti-a-imprese-gb-b2b-per-un-valore-non-superiore-a-135","status":"publish","type":"post","link":"https:\/\/well-tax.com\/it\/brexit-insights-goods-sold-to-gb-businesses-b2b-for-a-value-not-exceeding-135\/","title":{"rendered":"Brexit Insights: beni venduti a imprese della GB (B2B) per un valore non superiore a \u00a3135"},"content":{"rendered":"<div class=\"OutlineElement Ltr SCXW39356870 BCX0\" font-size:=\"\" segoe=\"\" style=\"margin: 0px; padding: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; color: rgb(0, 0, 0); font-family: \" ui=\"\">\n<p><span>Gli scenari delineati in questo articolo si applicano ai beni che entrano in Gran Bretagna - se i beni venduti a un'azienda con sede in Gran Bretagna non superano le 135 sterline di valore di spedizione e il destinatario della fornitura dei beni \u00e8 un'azienda con partita IVA in Gran Bretagna.<\/span><span>\u00a0<\/span><\/p>\n<p>\u00a0<\/p>\n<\/div>\n<div class=\"OutlineElement Ltr SCXW39356870 BCX0\" font-size:=\"\" segoe=\"\" style=\"margin: 0px; padding: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; color: rgb(0, 0, 0); font-family: \" ui=\"\">\n<p><span>In sostanza, nel caso in cui un'azienda europea venda beni a un'azienda con partita IVA del Regno Unito (indipendentemente dal mezzo utilizzato: Market Place online o vendita diretta), la responsabilit\u00e0 del pagamento dell'IVA ricadr\u00e0 sul cliente (acquirente). L'azienda britannica contabilizzer\u00e0 la transazione attraverso la procedura di inversione contabile nella propria dichiarazione IVA.<\/span><\/p>\n<p><span>\u00a0<\/span><\/p>\n<\/div>\n<div class=\"OutlineElement Ltr SCXW39356870 BCX0\" font-size:=\"\" segoe=\"\" style=\"margin: 0px; padding: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; color: rgb(0, 0, 0); font-family: \" ui=\"\">\n<p><span>L'inversione contabile \u00e8 un processo in base al quale il cliente contabilizza l'IVA dovuta su una vendita anzich\u00e9 sulla fornitura (pagher\u00e0 quindi l'IVA quando il consumatore finale acquister\u00e0 il bene). L'inversione contabile \u00e8 una semplificazione che elimina l'obbligo per i fornitori esteri di registrarsi ai fini dell'IVA nei Paesi in cui \u00e8 in atto una transazione B2B.<\/span><\/p>\n<p>\u00a0<\/p>\n<\/div>\n<div class=\"OutlineElement Ltr SCXW39356870 BCX0\" font-size:=\"\" segoe=\"\" style=\"margin: 0px; padding: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; color: rgb(0, 0, 0); font-family: \" ui=\"\">\n<p><span>Il cliente commerciale del Regno Unito calcoler\u00e0 l'importo dell'IVA aggiungendo la cifra sia alla casella dell'IVA dovuta (casella dell'IVA in uscita) sia alla casella dell'IVA recuperata (casella dell'IVA in entrata), potendo cos\u00ec recuperare l'imposta applicata.<\/span><\/p>\n<\/div>\n<div class=\"OutlineElement Ltr SCXW39356870 BCX0\" font-size:=\"\" segoe=\"\" style=\"margin: 0px; padding: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; color: rgb(0, 0, 0); font-family: \" ui=\"\">\n<p><span>Ad esempio, un'azienda vende e spedisce merci dalla Spagna attraverso Amazon e il suo e-commerce all'azienda con sede nel Regno Unito con partita IVA. Il valore della merce spedita \u00e8 di 120 sterline. In questo scenario, l'azienda spagnola non sar\u00e0 tenuta a registrarsi per l'IVA e l'EORI nel Regno Unito, ma dovr\u00e0 specificare sulla fattura che, attraverso il reverse charge, l'azienda britannica dovr\u00e0 contabilizzare l'IVA nella sua dichiarazione trimestrale.<\/span><span>\u00a0<\/span><\/p>\n<p>\u00a0<\/p>\n<\/div>\n<div class=\"OutlineElement Ltr SCXW39356870 BCX0\" font-size:=\"\" segoe=\"\" style=\"margin: 0px; padding: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; color: rgb(0, 0, 0); font-family: \" ui=\"\">\n<p><span>La situazione \u00e8 diversa quando un cliente commerciale del Regno Unito non \u00e8 registrato ai fini dell'IVA e non fornisce al venditore un numero di partita IVA valido al momento dell'acquisto. In questo caso, il Market Place online o il venditore diretto dovr\u00e0 trattare la vendita come B2C - Business to Consumer, piuttosto che B2B, e quindi contabilizzare l'IVA di conseguenza.<\/span><\/p>\n<p>\u00a0<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>The scenarios outlined in this article will apply to goods entering into Great Britain &#8211; if the goods sold to a business based in Great Britain do not exceed \u00a3135 in consignment value and the recipient of the supply of the goods is a VAT registered business in Great Britain.\u00a0 \u00a0 Essentially, in the case [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-4051","post","type-post","status-publish","format-standard","hentry","category-brexit-updates"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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