Comunicazione trimestrale delle liquidazioni IVA (Lipe) e spesometro 2018: ecco tutte le scadenze previste per i prossimi mesi.
Lo scorso anno abbiamo avuto l’esordio delle nuove comunicazioni IVA delle liquidazioni periodiche, le cosiddette Lipe introdotte dal DL 193/2016 insieme al nuovo spesometro. Nel 2018 non ci sono novità sostanziali sul fronte delle scadenze Lipe: sono previsti quattro invii trimestrali, che diventano dodici invii – tre per ciascun trimestre – per i contribuenti mensili.
Quello che probabilmente è già cambiato è l’approccio dei contribuenti agli obblighi di versamento IVA.
Con l’obbligo delle scadenze trimestrali per le comunicazioni delle liquidazioni IVA, infatti, i contribuenti hanno meno tempo per ravvedere l’eventuale mancato pagamento di quanto dovuto. Se, dopo circa tre mesi dalla ricezione della lettera di compliance, il contribuente non ha provveduto al pagamento, allora scatta la sanzione del 10%.
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2024/04/23