{"id":16532,"date":"2021-02-16T16:41:00","date_gmt":"2021-02-16T15:41:00","guid":{"rendered":"https:\/\/semplifica.cloud\/?p=16532"},"modified":"2021-02-16T16:42:48","modified_gmt":"2021-02-16T15:42:48","slug":"riferimento-normativo-natura","status":"publish","type":"post","link":"https:\/\/semplifica.cloud\/?p=16532","title":{"rendered":"RIFERIMENTO NORMATIVO & NATURA"},"content":{"rendered":"

[vc_row css_animation=”” row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”left” background_image_as_pattern=”without_pattern”][vc_column][vc_column_text]Come noto dal 1 Gennaio sono cambiate le regole per la composizione dei file fattura introducendo alcune significative variazioni nel campo “natura”. Ci soffermeremo in questa sezione della fattura\u00a0 pubblicando una tabella per la migliore comprensione possibile dell’associaione tra “riferimento normativo” e “natura” dell’operazione IVA.[\/vc_column_text][\/vc_column][\/vc_row][vc_row css_animation=”” row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”left” background_image_as_pattern=”without_pattern”][vc_column][\/vc_column][\/vc_row][vc_row css_animation=”” row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”left” background_image_as_pattern=”without_pattern”][vc_column][vc_column_text]<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Riferimento Normativo – Natura<\/strong><\/caption>\n
OPERAZIONE IVA<\/span><\/strong><\/span><\/span><\/td>\nCODICE<\/span><\/strong><\/span><\/span><\/td>\nNATURA OPERAZIONE<\/span><\/strong><\/span><\/span><\/td>\n<\/tr>\n<\/thead>\n
Escluso dalla base imponibile art.15<\/span><\/span><\/span><\/td>\nN1<\/span><\/span><\/span><\/td>\nescluse ex art. 15<\/span><\/span><\/span><\/td>\n<\/tr>\n
Fuori campo Iva art. 2\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN2.2<\/span><\/span><\/span><\/td>\nnon soggette<\/span><\/span><\/span><\/td>\n<\/tr>\n
Fuori campo Iva art. 3\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN2.2<\/span><\/span><\/span><\/td>\nnon soggette<\/span><\/span><\/span><\/td>\n<\/tr>\n
Fuori campo Iva art. 4\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN2.2<\/span><\/span><\/span><\/td>\nnon soggette<\/span><\/span><\/span><\/td>\n<\/tr>\n
Fuori campo Iva art. 5\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN2.2<\/span><\/span><\/span><\/td>\nnon soggette<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art. 7 bis\u00a0DPR 633\/1972 (cessione di beni extra-UE)<\/span><\/span><\/span><\/td>\nN2.1<\/span><\/span><\/span><\/td>\nnon soggette<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art.7 ter\u00a0\u00a0DPR 633\/1972 prestazione servizi UE (vendite)<\/span><\/span><\/span><\/td>\nN2.1<\/span><\/span><\/span><\/td>\nnon soggette<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art.7 ter\u00a0\u00a0DPR 633\/1972 prestazione servizi extra-UE\u00a0<\/span><\/span><\/span><\/td>\nN2.1<\/span><\/span><\/span><\/td>\nnon soggette<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art.7 quater\u00a0DPR 633\/1972 prestazione servizi UE (vendite)<\/span><\/span><\/span><\/td>\nN2.1<\/span><\/span><\/span><\/td>\nnon soggette<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art.7 quater\u00a0DPR 633\/1972 prestazione servizi extra-UE<\/span><\/span><\/span><\/td>\nN2.1<\/span><\/span><\/span><\/td>\nnon soggette<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art.7 quinquies\u00a0DPR 633\/1972 (prestazione servizi)<\/span><\/span><\/span><\/td>\nN2.1<\/span><\/span><\/span><\/td>\nnon soggette<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art.7 sexies, septies\u00a0DPR 633\/1972 (prestazione servizi)<\/span><\/span><\/span><\/td>\nN2.1<\/span><\/span><\/span><\/td>\nnon soggette<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art. 38 c.5 DL\u00a0 331\/1993<\/span><\/span><\/span><\/td>\nN2.2<\/span><\/span><\/span><\/td>\nnon soggette<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art.17 c.3\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN2.2<\/span><\/span><\/span><\/td>\nnon soggette<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art.19 c.3 lett. b\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN2.2<\/span><\/span><\/span><\/td>\nnon soggette<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art. 50 bis c.4 DL 331\/1993<\/span><\/span><\/span><\/td>\nN2.2<\/span><\/span><\/span><\/td>\nnon soggette<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art.74 cc.1 e 2\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN2.2<\/span><\/span><\/span><\/td>\nnon soggette<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art.19 c.3 lett. e\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN2.2<\/span><\/span><\/span><\/td>\nnon soggette<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art.13\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN2.2<\/span><\/span><\/span><\/td>\nnon soggette<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art. 27 c.1 e 2 DL 98\/2011 (contribuenti minimi)\u00a0<\/span><\/span><\/span><\/td>\nN2.2<\/span><\/span><\/span><\/td>\nnon soggette<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art.1 c.54-89 L. 190\/2014 e succ. modifiche (regime forfettario)<\/span><\/span><\/span><\/td>\nN2.2<\/span><\/span><\/span><\/td>\nnon soggette<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art.26 c.3\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN2.2<\/span><\/span><\/span><\/td>\nnon soggette<\/span><\/span><\/span><\/td>\n<\/tr>\n
DM 9\/4\/1993<\/span><\/span><\/span><\/td>\nN2.2<\/span><\/span><\/span><\/td>\nnon soggette<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art.26 bis L.196\/1997<\/span><\/span><\/span><\/td>\nN2.2<\/span><\/span><\/span><\/td>\nnon soggette<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art.8 c.35 L. 67\/1988<\/span><\/span><\/span><\/td>\nN2.2<\/span><\/span><\/span><\/td>\nnon soggette<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art.8 c.1 lett.a\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN3.1<\/span><\/span><\/span><\/td>\nnon imponibili<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art.8 c.1 lett.b\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN3.1<\/span><\/span><\/span><\/td>\nnon imponibili<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art. 2 c. 2, n. 4\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN3.6<\/span><\/span><\/span><\/td>\nnon imponibili<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art. 8 bis\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN3.4<\/span><\/span><\/span><\/td>\nnon imponibili<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art.9 c.1 DPR 633\/1972<\/span><\/span><\/span><\/td>\nN3.6<\/span><\/span><\/span><\/td>\nnon imponibili<\/span><\/span><\/span><\/td>\n<\/tr>\n
Non imp. art.72 DPR 633\/1972<\/span><\/span><\/span><\/td>\nN3.6<\/span><\/span><\/span><\/td>\nnon imponibili<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art. 71\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN3.6<\/span><\/span><\/span><\/td>\nnon imponibili<\/span><\/span><\/span><\/td>\n<\/tr>\n
Non imp. art. 8 c.1 lett. b-bis\u00a0\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN3.1<\/span><\/span><\/span><\/td>\nnon imponibili<\/span><\/span><\/span><\/td>\n<\/tr>\n
Non imp. art. 8 c.1 lett. c\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN3.5<\/span><\/span><\/span><\/td>\nnon imponibili<\/span><\/span><\/span><\/td>\n<\/tr>\n
Non imp. art. 8 bis c.2\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN3.4<\/span><\/span><\/span><\/td>\nnon imponibili<\/span><\/span><\/span><\/td>\n<\/tr>\n
Non imp. art.9 c.2\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN3.1<\/span><\/span><\/span><\/td>\nnon imponibili<\/span><\/span><\/span><\/td>\n<\/tr>\n
Non imp.art.72 c.1\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN3.1<\/span><\/span><\/span><\/td>\nnon imponibili<\/span><\/span><\/span><\/td>\n<\/tr>\n
Non imp. art.50 bis c.4 lett. g DL 331\/93\u00a0<\/span><\/span><\/span><\/td>\nN3.1<\/span><\/span><\/span><\/td>\nnon imponibili<\/span><\/span><\/span><\/td>\n<\/tr>\n
Non imp. art.50 bis c.4 lett. f DL 331\/93\u00a0<\/span><\/span><\/span><\/td>\nN3.2<\/span><\/span><\/span><\/td>\nnon imponibili<\/span><\/span><\/span><\/td>\n<\/tr>\n
Non imp. art.41 DL 331\/93\u00a0<\/span><\/span><\/span><\/td>\nN3.2<\/span><\/span><\/span><\/td>\nnon imponibili<\/span><\/span><\/span><\/td>\n<\/tr>\n
Non imp. art.58 c.1 DL 331\/93\u00a0<\/span><\/span><\/span><\/td>\nN3.2<\/span><\/span><\/span><\/td>\nnon imponibili<\/span><\/span><\/span><\/td>\n<\/tr>\n
Non imp. art.38 quater c.1\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN3.6<\/span><\/span><\/span><\/td>\nnon imponibili<\/span><\/span><\/span><\/td>\n<\/tr>\n
Non imp. art.14 legge n. 49\/1987\u00a0<\/span><\/span><\/span><\/td>\nN3.1<\/span><\/span><\/span><\/td>\nnon imponibili<\/span><\/span><\/span><\/td>\n<\/tr>\n
Esente art.10\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN4<\/span><\/span><\/span><\/td>\nesenti<\/span><\/span><\/span><\/td>\n<\/tr>\n
Esente a.19 c.3 lett.a bis\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN4<\/span><\/span><\/span><\/td>\nesenti<\/span><\/span><\/span><\/td>\n<\/tr>\n
Esente art.10 n. 27 quinquies\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN4<\/span><\/span><\/span><\/td>\nesenti<\/span><\/span><\/span><\/td>\n<\/tr>\n
Esente art.10 n.18\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN4<\/span><\/span><\/span><\/td>\nesenti<\/span><\/span><\/span><\/td>\n<\/tr>\n
Esente art.10 n.19\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN4<\/span><\/span><\/span><\/td>\nesenti<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art.36 DL n.41\/1995<\/span><\/span><\/span><\/td>\nN5<\/span><\/span><\/span><\/td>\nregime del margine \/ IVA non esposta in fattura<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art.36 c.1 DL 41\/1995<\/span><\/span><\/span><\/td>\nN5<\/span><\/span><\/span><\/td>\nregime del margine \/ IVA non esposta in fattura<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art.36 c.5 DL 41\/1995<\/span><\/span><\/span><\/td>\nN5<\/span><\/span><\/span><\/td>\nregime del margine \/ IVA non esposta in fattura<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art.36 c.6 DL 41\/1995<\/span><\/span><\/span><\/td>\nN5<\/span><\/span><\/span><\/td>\nregime del margine \/ IVA non esposta in fattura<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art. 74 ter DPR 633\/1972\u00a0(Regime speciale agenzie di viaggio)<\/span><\/span><\/span><\/td>\nN5<\/span><\/span><\/span><\/td>\nregime del margine \/ IVA non esposta in fattura<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art. 17 c.6 lett.a bis DPR 633\/1972<\/span><\/span><\/span><\/td>\nN6<\/span><\/span><\/span><\/td>\ninversione contabile (reverse charge)<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art. 74 c. 7 e 8 DPR 633\/1972<\/span><\/span><\/span><\/td>\nN6<\/span><\/span><\/span><\/td>\ninversione contabile (reverse charge)<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art. 17 c.5 DPR 633\/1972<\/span><\/span><\/span><\/td>\nN6<\/span><\/span><\/span><\/td>\ninversione contabile (reverse charge)<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art. 17 c.6 lett. a DPR 633\/1972<\/span><\/span><\/span><\/td>\nN6<\/span><\/span><\/span><\/td>\ninversione contabile (reverse charge)<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art. 17 c.6 lett. b DPR 633\/1972<\/span><\/span><\/span><\/td>\nN6<\/span><\/span><\/span><\/td>\ninversione contabile (reverse charge)<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art. 17 c.6 lett. c DPR 633\/1972<\/span><\/span><\/span><\/td>\nN6<\/span><\/span><\/span><\/td>\ninversione contabile (reverse charge)<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art. 17 c.6 lett. a ter DPR 633\/1972<\/span><\/span><\/span><\/td>\nN6<\/span><\/span><\/span><\/td>\ninversione contabile (reverse charge)<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art. 17 c.6 lett. d bis,d ter,d quater DPR 633\/1972<\/span><\/span><\/span><\/td>\nN6<\/span><\/span><\/span><\/td>\ninversione contabile (reverse charge)<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art. 7 bis\u00a0DPR 633\/1972 (cessioni di beni UE)<\/span><\/span><\/span><\/td>\nN6<\/span><\/span><\/span><\/td>\ninversione contabile (reverse charge)<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art. 7 ter acquisti UE\u00a0DPR 633\/1972<\/span><\/span><\/span><\/td>\nN6<\/span><\/span><\/span><\/td>\ninversione contabile (reverse charge)<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art.7 quater\u00a0DPR 633\/1972 prestazione servizi (acquisti)<\/span><\/span><\/span><\/td>\nN6<\/span><\/span><\/span><\/td>\ninversione contabile (reverse charge)<\/span><\/span><\/span><\/td>\n<\/tr>\n
Art.7 quinquies\u00a0DPR 633\/1972 prestazione servizi (acquisti)<\/span><\/span><\/span><\/td>\nN6<\/span><\/span><\/span><\/td>\ninversione contabile (reverse charge)<\/span><\/span><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"

[vc_row css_animation=”” row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”left” background_image_as_pattern=”without_pattern”][vc_column][vc_column_text]Come noto dal 1 Gennaio sono cambiate le regole per la composizione dei file fattura introducendo alcune significative variazioni nel campo “natura”. Ci soffermeremo in questa sezione della fattura\u00a0 pubblicando una tabella per la migliore comprensione possibile dell’associaione…<\/p>\n","protected":false},"author":2,"featured_media":16304,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[42,44],"tags":[330,329,328,331,327,326],"_links":{"self":[{"href":"https:\/\/semplifica.cloud\/index.php?rest_route=\/wp\/v2\/posts\/16532"}],"collection":[{"href":"https:\/\/semplifica.cloud\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/semplifica.cloud\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/semplifica.cloud\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/semplifica.cloud\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16532"}],"version-history":[{"count":1,"href":"https:\/\/semplifica.cloud\/index.php?rest_route=\/wp\/v2\/posts\/16532\/revisions"}],"predecessor-version":[{"id":16533,"href":"https:\/\/semplifica.cloud\/index.php?rest_route=\/wp\/v2\/posts\/16532\/revisions\/16533"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/semplifica.cloud\/index.php?rest_route=\/wp\/v2\/media\/16304"}],"wp:attachment":[{"href":"https:\/\/semplifica.cloud\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/semplifica.cloud\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/semplifica.cloud\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}