da Marco Vergani | Ago 29, 2018 | Contenuti digitali, E-commerce, IVA
The EU Directive 2017/2455, approved by the European Council on 5 December 2017, modifies the Directive 2006/112 / EC on VAT, introducing a series of simplifications concerning, on the one hand, the provision of telecommunications services, radio and television broadcasting on the other hand, the distance sales of goods, with a deferred date, respectively, from 1 January 2019 and 1 January 2021.
With specific reference to the news regarding the provision of telecommunications, broadcasting and electronic services, with effect from 1 January 2019, the Directive 2017/2455 / EU modifies the regulation of digital services carried out through the MOSS system (Mini One Stop Shop), introducing the following news:
– introduction of the annual threshold of € 10,000.00 below which these services remain taxable in the lender’s Member State of establishment;
– the rules governing the invoicing and retention of documentation relating to the provision of telecommunications, broadcasting and electronic services are those applicable in the Member State of identification of the provider using the MOSS system;
– extension of the MOSS also to taxable persons providing telecommunications, broadcasting and electronic services, if they are not established in the EU, but registered for VAT purposes in a member country;
– deferral of the deadline for submitting the quarterly declaration for the provision of telecommunications, broadcasting and electronic services, from day 20 to day 30 of the month following the reference quarter;
– faculty of the member countries to independently establish the period of conservation of the documentation related to the operations carried out using the MOSS, which therefore will no longer be the actual one equal to 10 years.
As shown in the preamble to Directive 2017/2455 / EU, the evaluation of the special regimes applicable to digital services has identified a number of areas that can be improved:
– Firstly, the need to reduce the burden on micro-enterprises established in a Member State that occasionally provide electronic services in other Member States in order to comply with VAT obligations in Member States other than that one of establishment justifies the introduction of a threshold , € 10,000.00, below which these services remain taxable in the member country of establishment;
– secondly, given that the obligation to comply with the billing and documentation requirements of all the Member States in which supplies of goods or services are made is very burdensome, in order to minimize the burden charged to the companies, it is provided that the rules for invoicing and storage of the documentation are those applicable in the Member State of identification of the seller / provider who apply the special regime;
– thirdly, the taxable persons who provide digital services, if they are not established in the EU but registered for VAT purposes in a Member State (for example because they carry out occasional transactions subject to VAT in that country), can not make use of the special regime for taxable persons not established in the EU, nor for the special regime for taxable persons established in the EU. As a result, it is now willing that such persons are authorized to make use of the special regime for taxable persons not established in the Union;
– fourthly, the assessment of the special schemes for the taxation of digital services, launched on 1 January 2015, has shown that the obligation to present the VAT declaration presupposes an excessively short deadline, ie 20 days from the end of the reference period, in particular, with regard to the services provided through a telecommunications network, an interface or a portal, if the services provided via this network, interface or portal, are presumed to be provided by the network operator, interface or portal, who is required to obtain the information from each individual service provider to complete the VAT declaration. The evaluation also highlighted that the obligation to make corrections to the VAT declaration is very burdensome for the taxable persons, as it may involve the need to resubmit various declarations every quarter. Consequently, the deadline within which the declaration must be presented is extended from day 20 to day 30 from the end of the reference quarter, with the possibility for taxable persons to correct previous declarations by means of a subsequent declaration, rather than in the declarations of the tax periods to which the corrections refer;
– fifth and last, the conservation period of documentation for the non-EU regime and the EU regime is expected to be the period defined by the Member State of identification of the taxable person, rather than the current 10-year period, which exceeds widely the requirements regarding the conservation of documentation in most of the member countries.
da Marco Vergani | Ago 28, 2018 | Assets immateriali
Among the incentives linked to the investments made in Italy, and probably among the least exploited despite the advantages it can give, there is the so-called indirect patent box. The tax reduction is linked to the income obtainable from the concession in use of some types of intangible assets (software, patents, industrial inventions, etc..). The differences with the more well-known direct or proper patent box consists mainly in the use of the intangible: in the first (the indirect one), the asset is granted in use to a subject outside the company, while in the direct one it is the same entrepreneur who uses it within his own activity (so-called substantial activity).
The two measures originate from a common normative provision, which allows the entrepreneur to benefit from a reduction consisting of 50% of the profit obtained from the exploitation of the asset immaterial. From a subjective point of view, all companies can benefit, regardless of the size or type of activity, which determine the taxable income with the classic analytical methodology. Also for the indirect patent box, the recognition of the incentive is subject – according to Article 6 of the Ministerial Decree of 30 July 2015 – to the fact that the intangible asset falls within those provided in paragraph 1 of the same decree.
However, indirect use is a necessary, but not sufficient, condition for benefiting from the facilitation: in fact it is necessary that a positive taxable income is obtained from the indirect exploitation of the asset. The income eligible for this type of indirect exploitation is given by the difference between the fees obtained by the third party, deriving precisely from the exploitation of the asset, and the costs incurred by the grantor.
On the methods of calculation it is essential to dwell for some specific considerations:
– Revenues. First of all, for the purpose of this incentive, the concession must give rise to revenues for the grantor. It is therefore certainly a much simpler method of calculation because, unlike the direct patent box, there is no need (for obvious reasons) to calculate the figurative income resulting from the use of the intangible within the company.
– calculation. For the purposes of the calculation of the incentive, both costs directly related to the intangible asset and indirect costs are recognized.
– Costs. The significant expenses for the calculation must be mapped on the basis of the “tracking and tracing” scheme. Also in the indirect patent box it is essential to have a management accounting that allows to map all the costs connected to the facilitation (see article 11 of the ministerial decree).
– Research. An essential condition for obtaining the subsidy is that the grantor always carries out research and development activity attributable to the intangible eligible product (the so-called nexus ratio). The lack or absence of expenses related to research and development implies the impossibility of using the facility, as explained in Resolution 28/E of March 9, 2017.
da Marco Vergani | Mag 14, 2018 | Privacy on line
In vista dell’entrata in vigore del Gdpr il prossimo 25 maggio esaminiamo brevemente quali sono le misure da prendere per garantire la sicurezza dei dati degli utenti. Con la normativa europea, la sicurezza delle informazioni personali non si limita più a un elenco di strumenti tecnici di salvaguardia, come avvenuto per le precedenti misure minime di sicurezza, ma si eleva a principio di legittimità alla pari dell’accountability o della legittimità dei trattamenti. Nella pratica, questo vuole dire che la singola misura di sicurezza – pur continuando a svolgere la funzione di protezione dell’informazione e di tutela di diritti e libertà dell’interessato – si inquadra in una struttura coordinata, caposaldo del generale sistema di conformità aziendale per la protezione dei dati personali. Di conseguenza, il sistema di sicurezza delle informazioni viene a svolgere una funzione plurima nel quadro generale del Gdpr. Esso serve a:
– prevenire casi di violazioni di dati minimizzare gli effetti nocivi in ipotesi di data breach;
– abbatte il rischio laddove – in base alla valutazione d’impatto (Dpia) – questo si presuma elevato;
– tutela il flusso di dati nella filiera con le terze parti e nella trasmissione degli stessi all’estero;
– contribuisce a dimostrare la conformità dell’azienda alla norma.
Spetta all’impresa, sia che essa agisca come titolare che come responsabile del trattamento, di selezionare le misure ritenute adeguate – per qualità e tipologia – al contesto. Il legislatore prende in considerazione misure di natura sia tecnica sia organizzativa:
– le prime, sono i tipici strumenti della protezione informatica (negli ambiti della rete, delle postazioni, delle applicazioni It) o fisica (nell’ambito della logistica);
– le seconde riguardano le politiche contenenti le regole comportamentali di dipendenti e collaboratori nella gestione dei dati, le procedure standard da seguire nelle specifiche circostanze, i ruoli assegnati al personale e le istruzioni impartite, i vincoli contrattuali sottoscritti con le terze parti.
Il Gdpr estende l’obbligo di realizzazione dell’«adeguato» sistema di sicurezza delle informazioni personali anche a quei fornitori che trattano dati personali per conto di clienti, peraltro imponendo a entrambe le parti il compito di ribadire questo vincolo anche per via contrattuale: una modalità che offre garanzie di tenuta riguardo al flusso informativo della supply chain, responsabilizzando i vari soggetti che vi prendono parte, committente, appaltatore e sub-appaltatori. Con riferimento alle singole misure, il Regolamento non ne prevede di tassative ma certo ne mette in risalto due per la loro intrinseca duttilità: la pseudonimizzazione e la cifratura. Entrambe sono poco note e suscettibili di confusione con la ben diversa misura dell’anonimizzazione. Come procedere, allora, nel processo di attuazione delle misure? In primo luogo occorre mappare i “trattamenti”, cioè l’entità desunta dalla correlazione tra dati utilizzati, soggetti di riferimento e finalità d’uso: se il registro dei trattamenti prescritto dall’articolo 30 del Gdpr sarà sufficientemente dettagliato, si potrà partire da lì.
Quindi, occorrerà effettuare una valutazione del rischio associato a ciascun trattamento al fine di individuare tipologia del rischio e suo livello d’incidenza; infine, si renderà necessario identificare quali misure si ritengono appropriate «per garantire un livello di sicurezza adeguato al rischio» applicando un corretto bilanciamento tra strumenti di tutela di natura tecnica e misure organizzative. La misura di sicurezza appropriata riguardo ad uno specifico trattamento ed tenuto conto delle sue caratteristiche, sarà quella che sarebbe ragionevole adottare, in termini di costi e di sviluppo tecnico, per fare fronte al rischio individuato.
da Marco Vergani | Mag 4, 2018 | Impatriate workers
In order to benefit from the impatriate tax regime introduced by Article 16 of Legislative Decree 147/2015, the impatriate workers must submit a written request to the employer.
This request must contain:
– general information (name, surname and date of birth of the employee);
– fiscal code;
– the indication of the date of return to Italy and the one of the first employment in Italy (in case of successive assumptions or more employment relationships);
– the declaration to possess the requisites envisaged by the regime for which application is requested;
– the indication of the current residence in Italy;
– the commitment to promptly communicate any change in residence before the expiry of the minimum period provided for by the law;
– the declaration of not simultaneously benefiting from the tax incentives provided by other regimes such article 44 D.L. 78/2010, Law 238/2010, Article 16 of Legislative Decree 147/2015 and Article 24-bis Tuir.
The employer must recognize the benefit from the pay period following the request and, at the time of the adjustment, from the date of the hiring, by applying the withholding tax on the taxable amount reduced to the percentage of taxable income foreseen by the tax incentive scheme (50% for “impatriate” workers), to whom the relative deductions will be commensurate.
In the event that the employer has not been able to recognize the facility, the tax payer can apply it, in the presence of the requirements established by law, directly in the tax return (Modello Unico). In this case, the work income must be indicated already in the reduced measure.
With regard to self-employed workers, they will be able to access the preferential tax regime directly at the time the tax return is presented or, alternatively, they may benefit from the facilitation when applying the withholding tax made by the client pursuant to of article 25 of Presidential Decree 600/1973.
The client, at the time of payment, must operate the withholding tax of 20% provided for in article 25 D.P.R. 600/1973 on the taxable amount reduced by the percentage of taxable income foreseen by the tax incentive scheme for which the worker has submitted a written request (equal to 50%).
With regard to the amount of the benefit, the Article 1, paragraph 150, letter a), n. 2 of the 2017 Budget Law changed the percentage of income subject to taxation provided by Article 16 of Legislative Decree 147/2015, establishing that the income will be taxed just by fifty percent of its amount, with effect from January 1, 2017 (in the pre-amendment version the percentage of taxation was set at 70%).
The tax benefit for impatriate workers will persist for five tax periods and, specifically, for that one in which the person transfers the tax residence in Italy and for the four subsequent tax periods.
The beneficiary of the incentives loses the benefit if the residence in Italy is not maintained for at least two years. In this case the benefits already used are recovered, with the application of the relative penalties and interests.
Finally, Agenzia delle Entrate, in circular 17 / E / 2017, specified that the two-year periodo of stay in the State starts from the tax period in which the worker becomes fiscally resident in Italy. For example, if the worker has moved to Italy in March 2016, and has therefore acquired the tax residence for the entire year (having satisfied the residence requirement for most of the tax period), the two-year period may be considered completed on 3 July 2017, that is to say, after the 183 days referred to in the aforementioned article 2, paragraph 2, Tuir, which determine the tax residence for the entire year.
In the case, instead, where the worker has moved to Italy in November 2016, so he can not therefore be considered fiscally resident in Italy in that year, the two-year period will begin to run from the next tax period (2017) and may be considered on 3 July 2018, once the 183 days referred to in the aforementioned Article 2, paragraph 2, Tuir have passed.
da Marco Vergani | Apr 16, 2018 | E-commerce, Fiscalità, IVA
In questi giorni parecchi negozianti stanno ricevendo un avviso da Amazon secondo cui potrebbe essere necessaria l’apertura di una posizione Iva nel Regno Unito per non vedersi bloccato l’account.
Tale circostanza è frutto di una recente modifica normativa entrata in vigore nel Regno Unito in base alla quale i portali e-commerce (tra cui Amazon) sarebbero solidalmente responsabili nei confronti del fisco inglese per l’eventuale Iva non versata dai loro utenti (negozianti) nelle casse dell’erario britannico.
Si tratta quindi di stabilire a quali condizioni un venditore straniero si trovi obbligato ad aprire una posizione Iva. La materia è tuttora regolata dalla Direttiva Comunitaria e non è stata oggetto di interventi da parte della recente Legge di Bilancio inglese.
Attualmente dunque un’azienda italiana che vende su Amazon deve obbligatoriamente aprire una posizione Iva nel Regno Unito solo se:
– possiede un punto di stoccaggio della merce nel territorio del Regno Unito (inclusi i magazzini del servizio di Amazon storage) oppure
– vende a clienti privati residenti nel territorio inglese e, contemporaneamente
– registra un ammontare di vendite, verso clienti privati residenti nel territorio inglese, per un ammontare superiore alla soglia di £ 70.000,00
E’ dunque evidente che l’obbligo di registrazione scatta al superamento della soglia di vendite sopra richiamata nei confronti di clienti privati residenti nel paese straniero oppure nel caso in cui la merce oggetto di vendita venga stoccata in magazzini presenti nello stesso stato (ad esempio quelli forniti da Amazon). In questa seconda ipotesi infatti la merce, trovandosi già nel territorio inglese, non subisce alcun transito intracomunitario e la sua cessione va dunque assoggettata ad Iva in quel paese.
Nel caso di stoccaggio della merce in UK diventa dunque necessario aprire una posizione IVA (VAT number) nel Regno Unito indipendentemente dal superamento della soglia di £ 70.000,00.
da Marco Vergani | Mar 28, 2018 | Start-up
Faster procedures to encourage non-European entrepreneurs to start innovative startups in our country. This is the meaning of the guidelines recently published by the Ministry of Economic Development under the “Italia Startup Visa” program.
The procedure can be applied to non-EU entrepreneurs wishing to start a new company in Italy active in a field linked to innovation and technology. It must be a capital company, also incorporated in a cooperative form, which possesses a series of requirements: among other things, it must be established for less than five years and have annual revenues less than five million euros.
The procedure for entering Italy will be bilingual, digital and totally centralized. The candidate can send his / her own documentation exclusively by email.
The process can take place entirely in English: application forms, guidelines and “customer care” services are all offered in English, in order to facilitate those who do not have sufficient knowledge of Italian.
The procedure leading to the issuing of the visa waiver is completely centralized: a single administration (Mise, specifically the general management for industrial policy, competitiveness and SMEs, through the program secretariat), manages all the necessary communications with the administrations involved and plays the role of sole interlocutor for visa applicants. Furthermore, it takes place quickly: the visa application is normally issued within 30 days of the official presentation of the application.
