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CGIA MESTRE » Norme e Fisco » Spesometro: fissate le scadenze


Spesometro: fissate le scadenze

I contribuenti che compileranno il nuovo spesometro potranno scegliere tra un’elencazione analitica e una riepilogativa. A stabilirlo un provvedimento approvato dall’agenzia delle Entrate con il quale è stato diffuso il nuovo modello unitario valido per spesometro, black-list, vendite in contanti sopra mille euro, autofatture da San Marino e comunicazione leasing e noleggi.


Lo spesometro del 2012 va presentato entro il 12 novembre 2013 per le imprese che effettuano la liquidazione Iva mensile, mentre i contribuenti trimestrali avranno tempo fino al 21 novembre 2013. Per lo spesometro del 2013, invece, e per quello degli anni seguenti, la presentazione sarà fissata ogni anno al 10 aprile per i contribuenti mensili e al 20 aprile per quelli trimestrali.




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