Detrazione IVA acquisti 2017 e novità per la registrazione delle fatture di acquisto.
Con la “Manovra correttiva” è stata apportata una modifica agli art. 19 comma 1 e 25 del D.p.r. 633/72. La nuova normativa sulla detrazione dell’Iva sugli acquisti, dimezza i termini entro cui si potrà detrarre l’Iva a credito sulle fatture di acquisto, ossia con la dichiarazione relativa all’anno in cui il credito è sorto.
Detrazione IVA acquisti 2017: cambia tutto.
La modifica dell’ art. 19, come già detto, riduce i termini entro cui i contribuenti possono richiedere la detrazione dell’Iva sugli acquisti.
Cosa cambia?
Novità per la registrazione delle fatture di acquisto.
La modifica dell’ art. 25 del D.p.r. 633/1972 introduce delle novità per la registrazione delle fatture di acquisto. Le fatture o le bollette doganali dovranno essere registrate nel registro Iva prima della registrazione della liquidazione periodica nella quale si vuole detrarre l’imposta ed entro la scadenza della dichiarazione Iva dell’anno successivo a quello di emissione della fattura.
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