Credito d’imposta commissioni POS: istituito il codice tributo

Posted on by admin

Pronto il codice tributo “6916” per l’utilizzo in compensazione del credito d’imposta del 30% sulle commissioni per i pagamenti elettronici, da parte di imprese e professionisti

Per consentire l’utilizzo in compensazione, tramite modello F24, del credito d’imposta spettante a esercenti attività di impresa, arte o professioni pari al 30% delle commissioni addebitate per le transazioni effettuate mediante carte di credito, di debito o prepagate e altri strumenti di pagamento elettronici tracciabili, l’Agenzia delle Entrate, con Risoluzione del 31.08.2020 n. 48, ha istituito il seguente codice tributo:

  • “6916” denominato “Credito d’imposta commissioni pagamenti elettronici – articolo 22, decreto-legge 26 ottobre 2019, n. 124”.

Ricordiamo che il tax credit commissioni spetta:

  • per le commissioni dovute in relazione a cessioni di beni e prestazioni di servizi 
  • rese nei confronti di consumatori finali dal 1° luglio 2020, 
  • a condizione che i ricavi e compensi dell’esercente, relativi all’anno d’imposta precedente, siano di ammontare non superiore a 400.000 euro, 

ed è utilizzabile esclusivamente in compensazione a decorrere dal mese successivo a quello di sostenimento della spesa, con modello F24 e attraverso i servizi telematici messi a disposizione dall’Agenzia delle entrate, pena lo scarto dell’operazione di versamento.

In sede di compilazione del modello F24, il suddetto codice tributo è esposto nella sezione “Erario”, nella colonna “importi a credito compensati”, ovvero, nei casi in cui il contribuente debba procedere al riversamento dell’agevolazione, nella colonna “importi a debito versati”.

I campi “mese di riferimento” e “anno di riferimento” sono valorizzati con il mese e l’anno in cui è stata addebitata la commissione che dà diritto al credito d’imposta, rispettivamente nei formati “00MM” e “AAAA”.

Il credito d’imposta dovrà successivamente essere indicato nella dichiarazione dei redditi relativa al periodo d’imposta di maturazione del credito e nelle dichiarazioni dei redditi relative ai periodi d’imposta successivi fino a quello nel quale se ne conclude l’utilizzo.

Gli adempimenti dei prestatori di servizi di pagamento

Per consentire agli esercenti di avvalersi del credito d’imposta del 30 per cento delle commissioni pagate per le transazioni effettuate a partire dal 1 luglio 2020, i prestatori di servizi di pagamento che hanno convenzionato un esercente residente in Italia per l’accettazione di strumenti di pagamento al punto vendita, fisico o on-line (sui siti di commercio elettronico), devono trasmettere, almeno una volta al mese e per via telematica, l’elenco delle transazioni effettuate e le informazioni relative alle commissioni addebitate e corrisposte dagli esercenti, secondo le modalità e i criteri stabiliti dal Provvedimento della Banca d’Italia del 21 aprile 2020.

In merito invece alle modalità di comunicazione delle informazioni necessarie a controllare la spettanza del credito d’imposta all’Agenzia delle entrate, si fa riferimento al Provvedimento dell’Agenzia delle Entrate del 29 aprile 2020. Per approfondire leggi anche il nostro articolo Dal 1 luglio credito d’imposta a negozianti su commissioni POS.

Fonte: Agenzia delle Entrate

205 thoughts on “Credito d’imposta commissioni POS: istituito il codice tributo”

  1. I just wanted to send a brief remark to be able to say thanks to you for those splendid tactics you are giving at this site. My extended internet lookup has at the end been rewarded with brilliant concept to go over with my classmates and friends. I would believe that many of us readers actually are undoubtedly blessed to be in a notable site with many lovely people with helpful advice. I feel very much grateful to have used the web page and look forward to many more fabulous minutes reading here. Thanks again for everything.

  2. I was recommended this blog by my cousin. I am not sure whether this post is written by him as no one else know such detailed about my difficulty. You’re wonderful! Thanks!

  3. What’s Going down i am new to this, I stumbled upon this I’ve discovered It absolutely helpful and it has helped me out loads. I hope to give a contribution & help different customers like its aided me. Great job.

  4. There are some interesting deadlines in this article but I don’t know if I see all of them middle to heart. There may be some validity however I will take hold opinion till I look into it further. Good article , thanks and we want more! Added to FeedBurner as well

  7. Throughout the awesome design of things you’ll get an A just for effort. Where exactly you actually misplaced me personally was on the specifics. As they say, the devil is in the details… And that could not be more correct right here. Having said that, permit me reveal to you what exactly did deliver the results. The authoring is definitely rather powerful and that is most likely why I am taking the effort in order to opine. I do not make it a regular habit of doing that. Secondly, although I can easily see a leaps in reasoning you make, I am not convinced of just how you seem to connect the ideas which in turn help to make your final result. For the moment I shall subscribe to your position but trust in the future you connect the dots better.

  9. hi!,I like your writing so much! share we communicate more about your article on AOL? I require an expert on this area to solve my problem. Maybe that’s you! Looking forward to see you.

  11. Hello! I could have sworn I’ve been to this blog before but after browsing through some of the post I realized it’s new to me. Anyways, I’m definitely happy I found it and I’ll be book-marking and checking back frequently!

  12. I would like to thnkx for the efforts you’ve put in writing this blog. I am hoping the same high-grade web site post from you in the upcoming as well. Actually your creative writing skills has encouraged me to get my own web site now. Really the blogging is spreading its wings rapidly. Your write up is a good example of it.

  13. Helpful information. Fortunate me I found your web site unintentionally, and I am stunned why this twist of fate did not came about in advance! I bookmarked it.

  15. Hi there, simply become aware of your weblog via Google, and located that it’s really informative. I’m gonna be careful for brussels. I will be grateful for those who proceed this in future. A lot of other folks might be benefited out of your writing. Cheers!

  17. Normally I don’t read article on blogs, but I wish to say that this write-up very forced me to try and do so! Your writing style has been amazed me. Thanks, very nice article.

  18. I’ve been absent for some time, but now I remember why I used to love this web site. Thanks, I will try and check back more often. How frequently you update your website?

  23. I was suggested this web site by my cousin. I am not sure whether this post is written by him as nobody else know such detailed about my difficulty. You’re wonderful! Thanks!

  26. This is really interesting, You’re a very skilled blogger. I have joined your rss feed and look forward to seeking more of your fantastic post. Also, I have shared your web site in my social networks!

  27. I love your blog.. very nice colors & theme. Did you create this website yourself? Plz reply back as I’m looking to create my own blog and would like to know wheere u got this from. thanks

  29. I have not checked in here for some time because I thought it was getting boring, but the last several posts are good quality so I guess I will add you back to my everyday bloglist. You deserve it my friend 🙂

  33. I do agree with all of the ideas you have presented in your post. They’re very convincing and will definitely work. Still, the posts are very short for novices. Could you please extend them a bit from next time? Thanks for the post.

  34. I was recommended this blog by my cousin. I am not sure whether this post is written by him as nobody else know such detailed about my difficulty. You are wonderful! Thanks!

  36. I’m not sure where you’re getting your information, but good topic. I needs to spend some time learning much more or understanding more. Thanks for excellent info I was looking for this information for my mission.

  38. I’m not sure exactly why but this website is loading very slow for me. Is anyone else having this issue or is it a problem on my end? I’ll check back later and see if the problem still exists.

  39. We’re a bunch of volunteers and starting a new scheme in our community. Your site offered us with valuable information to paintings on. You have performed a formidable task and our whole group might be thankful to you.

  41. I truly appreciate this post. I have been looking all over for this! Thank goodness I found it on Bing. You’ve made my day! Thanks again

  42. I’ve been surfing online more than three hours nowadays, yet I never discovered any interesting article like yours. It is pretty price sufficient for me. In my view, if all site owners and bloggers made just right content as you probably did, the net can be much more useful than ever before. “Now I see the secret of the making of the best persons.” by Walt Whitman.

  44. Keep up the superb piece of work, I read few posts on this website and I believe that your weblog is very interesting and holds circles of excellent information.

  46. Thank you for the sensible critique. Me & my neighbor were just preparing to do a little research on this. We got a grab a book from our local library but I think I learned more from this post. I’m very glad to see such wonderful info being shared freely out there.

  47. I have been exploring for a little bit for any high-quality articles or blog posts on this sort of area . Exploring in Yahoo I at last stumbled upon this website. Reading this information So i’m happy to convey that I’ve a very good uncanny feeling I discovered exactly what I needed. I most certainly will make sure to don’t forget this website and give it a glance on a constant basis.

  48. Thanks a bunch for sharing this with all of us you actually know what you’re talking about! Bookmarked. Please also visit my site =). We could have a link exchange contract between us!

  56. В данной обзорной статье представлены интригующие факты, которые не оставят вас равнодушными. Мы критикуем и анализируем события, которые изменили наше восприятие мира. Узнайте, что стоит за новыми открытиями и как они могут изменить ваше восприятие реальности.
    Подробнее тут – https://quick-vyvod-iz-zapoya-1.ru/

  57. I’m not sure where you’re getting your information, but good topic. I needs to spend some time learning much more or understanding more. Thanks for great info I was looking for this info for my mission.

  58. Unquestionably consider that which you said. Your favorite reason appeared to be at the internet the simplest thing to understand of. I say to you, I certainly get irked at the same time as other people think about worries that they just don’t understand about. You managed to hit the nail upon the top and outlined out the whole thing with no need side effect , other people can take a signal. Will likely be back to get more. Thank you

  59. This is a very good tips especially to those new to blogosphere, brief and accurate information… Thanks for sharing this one. A must read article.

  60. Hello! Would you mind if I share your blog with my myspace group? There’s a lot of folks that I think would really enjoy your content. Please let me know. Thank you

  61. F*ckin’ tremendous things here. I’m very satisfied to peer your post. Thank you a lot and i am looking forward to touch you. Will you please drop me a e-mail?

  62. You actually make it seem so easy with your presentation but I find this topic to be really something which I think I would never understand. It seems too complicated and extremely broad for me. I am looking forward for your next post, I’ll try to get the hang of it!

  63. Very interesting information!Perfect just what I was looking for! “Outside of a dog, a book is man’s best friend. Inside of a dog it’s too dark to read.” by Groucho Marx.

  65. whoah this blog is magnificent i really like studying your posts. Stay up the great work! You recognize, many people are looking around for this information, you could aid them greatly.

  67. Unquestionably believe that which you said. Your favorite justification appeared to be on the web the easiest thing to be aware of. I say to you, I definitely get annoyed while people consider worries that they plainly do not know about. You managed to hit the nail upon the top and also defined out the whole thing without having side effect , people could take a signal. Will likely be back to get more. Thanks

  69. I’ve been browsing online more than three hours today, yet I never found any interesting article like yours. It is pretty worth enough for me. Personally, if all website owners and bloggers made good content as you did, the net will be much more useful than ever before.

  70. Heya i am for the first time here. I came across this board and I find It really useful & it helped me out much. I hope to give something back and aid others like you aided me.

  71. Hello! This is kind of off topic but I need some help from an established blog. Is it hard to set up your own blog? I’m not very techincal but I can figure things out pretty quick. I’m thinking about creating my own but I’m not sure where to begin. Do you have any points or suggestions? Appreciate it

  73. Magnificent goods from you, man. I have understand your stuff previous to and you are just extremely wonderful. I actually like what you have acquired here, really like what you are stating and the way in which you say it. You make it enjoyable and you still take care of to keep it smart. I cant wait to read much more from you. This is really a tremendous web site.

  82. Great post. I was checking continuously this weblog and I’m inspired! Extremely helpful information specially the closing section 🙂 I handle such information much. I was seeking this particular info for a very long time. Thank you and good luck.

  83. Hi there would you mind letting me know which webhost you’re using? I’ve loaded your blog in 3 different browsers and I must say this blog loads a lot faster then most. Can you recommend a good internet hosting provider at a honest price? Cheers, I appreciate it!

  86. Hey there! Do you know if they make any plugins to assist with Search Engine Optimization? I’m trying to get my blog to rank for some targeted keywords but I’m not seeing very good gains. If you know of any please share. Many thanks!

  87. I do accept as true with all of the ideas you have presented in your post. They’re very convincing and can certainly work. Still, the posts are very brief for starters. May you please lengthen them a little from subsequent time? Thanks for the post.

  88. Wow! This could be one particular of the most helpful blogs We have ever arrive across on this subject. Actually Excellent. I’m also a specialist in this topic so I can understand your effort.

  89. Simply a smiling visitant here to share the love (:, btw great style and design. “Individuals may form communities, but it is institutions alone that can create a nation.” by Benjamin Disraeli.

  100. It’s hard to seek out knowledgeable folks on this subject, however you sound like you already know what you’re speaking about! Thanks

  103. Good – I should definitely pronounce, impressed with your website. I had no trouble navigating through all the tabs as well as related information ended up being truly easy to do to access. I recently found what I hoped for before you know it in the least. Quite unusual. Is likely to appreciate it for those who add forums or anything, site theme . a tones way for your client to communicate. Nice task..

  107. I was suggested this blog by my cousin. I am not sure whether this post is written by him as nobody else know such detailed about my trouble. You’re incredible! Thanks!

  108. I delight in, cause I discovered exactly what I used to be looking for. You’ve ended my 4 day long hunt! God Bless you man. Have a nice day. Bye

  109. Эта информационная заметка содержит увлекательные сведения, которые могут вас удивить! Мы собрали интересные факты, которые сделают вашу жизнь ярче и полнее. Узнайте нечто новое о привычных аспектах повседневности и откройте для себя удивительный мир информации.
    Выяснить больше – https://vyvod-iz-zapoya-1.ru/

  117. Good V I should certainly pronounce, impressed with your site. I had no trouble navigating through all the tabs as well as related info ended up being truly simple to do to access. I recently found what I hoped for before you know it at all. Quite unusual. Is likely to appreciate it for those who add forums or something, site theme . a tones way for your customer to communicate. Nice task..

  118. Can I just say what a relief to find someone who really knows what theyre talking about on the internet. You definitely know tips on how to carry an issue to gentle and make it important. Extra people must learn this and perceive this facet of the story. I cant imagine youre not more widespread since you positively have the gift.

  119. independent online casino usa, first casino in united states
    and best payout gambling sites usa, or new uk paypal casino

    Have a look at my site – facial recognition software casinos (Arnoldo)

  122. Hey there would you mind letting me know which hosting company you’re using? I’ve loaded your blog in 3 completely different internet browsers and I must say this blog loads a lot faster then most. Can you recommend a good web hosting provider at a honest price? Many thanks, I appreciate it!

  123. Thank you for sharing superb informations. Your web site is very cool. I’m impressed by the details that you’ve on this web site. It reveals how nicely you understand this subject. Bookmarked this website page, will come back for extra articles. You, my friend, ROCK! I found simply the info I already searched everywhere and just couldn’t come across. What an ideal web-site.

  124. An interesting discussion is worth comment. I think that you should write more on this topic, it might not be a taboo subject but generally people are not enough to speak on such topics. To the next. Cheers

  125. Excellent site you have here but I was curious if you knew of any message boards that cover the same topics discussed in this article? I’d really like to be a part of online community where I can get suggestions from other experienced people that share the same interest. If you have any suggestions, please let me know. Appreciate it!

  126. Heya just wanted to give you a brief heads up and let you know a few of the pictures aren’t loading properly. I’m not sure why but I think its a linking issue. I’ve tried it in two different internet browsers and both show the same outcome.

  127. Today, I went to the beach with my children. I found a sea shell and gave it to my 4 year old daughter and said “You can hear the ocean if you put this to your ear.” She put the shell to her ear and screamed. There was a hermit crab inside and it pinched her ear. She never wants to go back! LoL I know this is totally off topic but I had to tell someone!

  129. gambling legal in canada, where are casinos legal in usa and
    best online real pokies australia, or online casino united states legal real money

    My blog post … pariscasino (Zita)

  143. I have not checked in here for some time as I thought it was getting boring, but the last few posts are good quality so I guess I will add you back to my daily bloglist. You deserve it my friend 🙂

  145. A person essentially help to make seriously posts I would state. This is the very first time I frequented your web page and thus far? I surprised with the research you made to make this particular publish extraordinary. Magnificent job!

  174. I am very happy to read this. This is the type of manual that needs to be given and not the accidental misinformation that is at the other blogs. Appreciate your sharing this greatest doc.

  175. A person essentially assist to make severely articles I’d state. That is the first time I frequented your web page and to this point? I amazed with the research you made to make this particular publish extraordinary. Great process!

  183. I am often to blogging and i really appreciate your content. The article has really peaks my interest. I am going to bookmark your site and keep checking for new information.

  188. I know this if off topic but I’m looking into starting my own weblog and was
    wondering what all is required to get set up? I’m assuming having a blog like yours would cost a pretty penny?
    I’m not very internet smart so I’m not 100% certain. Any
    suggestions or advice would be greatly appreciated.
    Cheers

    My web-site: jumers casino quad cities il

  190. I discovered your weblog web site on google and examine a number of of your early posts. Continue to keep up the superb operate. I just extra up your RSS feed to my MSN Information Reader. Seeking forward to studying extra from you afterward!…

  193. hello there and thank you on your info – I’ve certainly picked up something new from right here. I did on the other hand experience a few technical points using this web site, as I experienced to reload the website lots of times previous to I could get it to load correctly. I were pondering in case your web host is OK? Now not that I am complaining, however slow loading instances times will very frequently impact your placement in google and can damage your quality score if advertising and ***********|advertising|advertising|advertising and *********** with Adwords. Well I am adding this RSS to my e-mail and can look out for much more of your respective fascinating content. Make sure you update this again soon..

  197. When I originally commented I clicked the -Notify me when new comments are added- checkbox and now each time a comment is added I get four emails with the same comment. Is there any way you can remove me from that service? Thanks!

  205. I needed to put you a tiny note to finally thank you over again for the gorgeous concepts you have shared at this time. It has been really shockingly open-handed with you to convey without restraint exactly what most of us could have made available as an ebook in making some money on their own, specifically seeing that you might well have tried it if you considered necessary. These thoughts as well acted like a great way to fully grasp that many people have the same dreams just like mine to know a great deal more when considering this matter. I am sure there are numerous more fun situations in the future for individuals that check out your blog post.

Lascia un commento

Il tuo indirizzo email non sarà pubblicato.