{"id":2535,"date":"2018-07-23T16:35:03","date_gmt":"2018-07-23T14:35:03","guid":{"rendered":"http:\/\/www.it.bosetti-blog.pl\/?p=1992"},"modified":"2018-07-23T16:35:03","modified_gmt":"2018-07-23T14:35:03","slug":"lo-split-payment-puo-causare-problemi-di-liquidita","status":"publish","type":"post","link":"https:\/\/bosetti-blog.pl\/it\/lo-split-payment-puo-causare-problemi-di-liquidita\/","title":{"rendered":"Lo split payment pu\u00f2 causare problemi di liquidit\u00e0?"},"content":{"rendered":"<p>Il 1\u00ba luglio 2018 sono entrate in vigore le norme di attuazione del meccanismo di scissione dei pagamenti (il cosiddetto split payment).<\/p>\n<p>Lo split payment consiste nella possibilit\u00e0 da parte dell\u2019imprenditore di ripartire il pagamento versando separatamente l\u2019importo netto (sul conto di regolamento del contraente) e l\u2019importo IVA (sul conto dedicato alla gestione IVA). In pratica ci\u00f2 significa che i fondi accumulati sul conto IVA saranno \u201ccongelati\u201d. L\u2019imprenditore potr\u00e0 liquidare le passivit\u00e0 relative alla sola IVA, ma non potr\u00e0 disporre liberamente dell\u2019intera somma.<\/p>\n<p>Esiste un sostanzioso numero di contribuenti che beneficia in larga misura del fatto di ricevere l\u2019importo dell\u2019IVA. D\u2019ora in avanti, l\u2019imprenditore non potr\u00e0 pi\u00f9 utilizzare il conto IVA per regolare l\u2019intera fattura d\u2019acquisto, l\u2019imposta sul reddito o i versamenti allo ZUS. Tale circostanza pu\u00f2 comportare diversi problemi.<\/p>\n<p>Secondo il parere di esperti indipendenti, nel caso di alcune societ\u00e0, in particolare di piccole e medie dimensioni, lo split payment pu\u00f2 determinare problemi di liquidit\u00e0 finanziaria.<br \/>\nQueste modifiche vengono introdotte dalla legge del 15 dicembre 2017 sulla modifica alla legge relativa all\u2019imposta sui beni e servizi e altri atti (Gazz. Uff. 2018, num. 62).<\/p>\n<p><em>Autore: Adriana Zobni\u00f3w, capo contabile, Bosetti Global Consulting<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Il 1\u00ba luglio 2018 sono entrate in vigore le norme di attuazione del meccanismo di scissione dei pagamenti (il cosiddetto split payment). Lo split payment consiste nella possibilit\u00e0 da parte dell\u2019imprenditore di ripartire il pagamento versando separatamente l\u2019importo netto (sul conto di regolamento del contraente) e l\u2019importo IVA (sul conto dedicato alla gestione IVA). In&#8230;<\/p>\n","protected":false},"author":1,"featured_media":1803,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-2535","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalita"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lo split payment pu\u00f2 causare problemi di liquidit\u00e0? - Bosetti<\/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:\/\/bosetti-blog.pl\/it\/lo-split-payment-puo-causare-problemi-di-liquidita\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lo split payment pu\u00f2 causare problemi di liquidit\u00e0? - Bosetti\" \/>\n<meta property=\"og:description\" content=\"Il 1\u00ba luglio 2018 sono entrate in vigore le norme di attuazione del meccanismo di scissione dei pagamenti (il cosiddetto split payment). 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