{"id":4052,"date":"2021-08-03T00:00:00","date_gmt":"2021-08-02T23:00:00","guid":{"rendered":"https:\/\/well-tax.com\/brexit-insights-goods-sold-to-customers-based-in-great-britain-for-a-value-exceeding-135\/"},"modified":"2023-09-25T18:56:45","modified_gmt":"2023-09-25T17:56:45","slug":"brexit-insights-merci-vendute-a-clienti-con-sede-in-gran-bretagna-per-un-valore-superiore-a-135","status":"publish","type":"post","link":"https:\/\/well-tax.com\/it\/brexit-insights-goods-sold-to-customers-based-in-great-britain-for-a-value-exceeding-135\/","title":{"rendered":"Approfondimenti sulla Brexit: Beni venduti a clienti residenti in Gran Bretagna per un valore superiore a 135 sterline"},"content":{"rendered":"<p>Prima della Brexit, i beni forniti all'interno dell'UE non erano considerati importazioni o esportazioni perch\u00e9 il Regno Unito faceva parte del mercato unico, pertanto l'IVA sulle transazioni intracomunitarie veniva contabilizzata utilizzando il Reverse Charge dell'UE. Dal 1\u00b0 gennaio 2021, le forniture e i movimenti di beni tra l'UE e il Regno Unito sono ora soggetti alle norme IVA sulle importazioni e sulle esportazioni. Se il cliente britannico sdogana l'importazione della merce, questa viene trattata come un'esportazione per il fornitore europeo, che non avr\u00e0 bisogno della partita IVA britannica e del numero EORI, ma semplicemente dell'EORI e del numero IVA europeo (fatturando cos\u00ec l'IVA fuori campo).<\/p>\n<p>Ad esempio, una societ\u00e0 a responsabilit\u00e0 limitata straniera vende e spedisce merci da fuori il Regno Unito per un valore di 1.000 sterline sia al sig. Brown, una persona che vive nel Regno Unito, sia a Y Ltd, societ\u00e0 britannica con partita IVA. La societ\u00e0 estera si occupa della spedizione ma non dell'importazione della merce utilizzando l'Incoterm DAP. Sia Y Ltd che il signor Brown si occuperanno del saldo IVA del Regno Unito e delle dichiarazioni doganali per l'importazione delle merci. La societ\u00e0 estera non avr\u00e0 bisogno di un numero di partita IVA e di un EORI UK, ma \u00e8 sufficiente avere un EORI ITA e una partita IVA italiana per poter esportare il prodotto con una fattura non IVA.<\/p>\n<p>D'altra parte, se il fornitore europeo agisse come importatore, quest'ultimo dovrebbe sdoganare e poi addebitare l'IVA britannica per la vendita, se applicabile. Il fornitore avr\u00e0 quindi bisogno di un numero di partita IVA e di un numero EORI GB. Inoltre, \u00e8 essenziale notare che alcuni Online Market Places (OMP) richiedono che l'importazione dei prodotti sia a carico del fornitore straniero, adottando una formula di rendimento specifica (nella maggior parte dei casi DDP), a condizione che il cliente finale con sede nel Regno Unito sia esonerato dal pagamento dell'IVA, spingendo cos\u00ec il fornitore straniero a richiedere una posizione IVA e EORI UK.<\/p>\n<p>Oltre alle spese di spedizione, questo comporta anche l'applicazione dell'IVA britannica e lo sdoganamento dell'importazione delle merci. L'importatore dovr\u00e0 raccogliere tutta la documentazione necessaria per dimostrare il momento in cui le merci sono entrate nella libera circolazione e quindi per poterle dichiarare nella propria dichiarazione IVA. Si consiglia un sistema di contabilit\u00e0 IVA posticipata quando si importano merci nel Regno Unito con un numero di partita IVA britannico.<\/p>\n<p>Attraverso questo sistema, l'importatore potr\u00e0 inserire l'IVA all'importazione direttamente nella sua dichiarazione IVA periodica, posticipando cos\u00ec la liquidazione e l'adempimento dell'IVA altrimenti dovuta a qualsiasi importazione di merci. Il sistema di contabilizzazione differita dell'IVA \u00e8 un regime opzionale che pu\u00f2 essere attivato dall'importatore direttamente nella dichiarazione d'importazione, senza necessit\u00e0 di autorizzazione preventiva. Tuttavia, il sistema \u00e8 obbligatorio se l'importatore ha optato per la dichiarazione doganale differita o semplificata.<\/p>\n<p>Vale la pena ricordare che il sistema di contabilit\u00e0 IVA posticipata pu\u00f2 ora essere utilizzato anche per tutte le importazioni al di fuori dell'UE. Questo rappresenta un cambiamento rispetto al modo in cui l'IVA veniva contabilizzata prima della fine del periodo di transizione ed \u00e8 probabile che fornisca un aumento del flusso di cassa per le imprese che importano da Paesi extra-UE.<\/p>\n<p>Nell'ambito del sistema di contabilit\u00e0 dell'IVA posticipata \u00e8 disponibile un riepilogo mensile online che mostra quando \u00e8 stata applicata la contabilit\u00e0 dell'IVA posticipata. Per saperne di pi\u00f9, visitate il seguente link\u00a0<a href=\"https:\/\/www.gov.uk\/guidance\/get-your-postponed-import-vat-statement\">Ottenere l'estratto conto dell'IVA all'importazione posticipata - GOV.UK (www.gov.uk)<\/a>.<\/p>\n<p>Domenico Santomasi<\/p>\n<p><strong style=\"text-align: justify;\">Foto di\u00a0<a href=\"https:\/\/unsplash.com\/@chuttersnap?utm_source=unsplash&amp;utm_medium=referral&amp;utm_content=creditCopyText\">TAGLIAMENTO<\/a>\u00a0su\u00a0<a href=\"https:\/\/unsplash.com\/s\/photos\/imports?utm_source=unsplash&amp;utm_medium=referral&amp;utm_content=creditCopyText\">Unsplash<\/a><\/strong><\/p>\n<p>\u00a0<\/p>","protected":false},"excerpt":{"rendered":"<p>Before Brexit, goods supplied within the EU were not considered imports or exports because the United Kingdom was part of the single market, therefore VAT on intra-Community transactions was accounted for using the EU&#8217;s Reverse Charge. Since 1 January 2021, supplies and movements of goods between the EU and the United Kingdom are now subject [&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-4052","post","type-post","status-publish","format-standard","hentry","category-brexit-updates"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Brexit Insights: Goods sold to customers based in Great Britain for a value exceeding \u00a3135 - 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\/brexit-insights-merci-vendute-a-clienti-con-sede-in-gran-bretagna-per-un-valore-superiore-a-135\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Brexit Insights: Goods sold to customers based in Great Britain for a value exceeding \u00a3135 - WellTax\" \/>\n<meta property=\"og:description\" content=\"Before Brexit, goods supplied within the EU were not considered imports or exports because the United Kingdom was part of the single market, therefore VAT on intra-Community transactions was accounted for using the EU&#8217;s Reverse Charge. 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