Legislation limiting minimum taxpayers

In general they can not adhere to the minimum taxpayers regime all persons who engage in any activity but are not resident in Italian territory, as well as those who play a part that already subsidized sectors thanks to the special arrangements calculate VAT, such as:

o Agriculture

or Farm

or Fishing

or sale of tobacco and salt

or Wholesale and retail of matches

Publishing or (excluding publishing products online such as e-books are not subject to discounts)

or public telephone services (including fax transmission service and in any case limited to public pay telephones, entitled exclusively to voice telephony that are directly connected to public networks)

Resale of documents or public transport and parking (eg delivery notes)

or Entertainment activities and games provided by DPR 640/1972 (arcades, discos, bingo, etc.).

or Travel agencies and tourism

or sales activities at home (limited to canvassing)

or Resale of used goods, works of art and antiques collection (excluding therefore the websites or the business of selling on ebay that deal with this kind of article marketing)

or agencies al'asta sales of works of art, antiques or collectibles (auction houses in general, those who work with physical locations to those online)

or Commerce of new means of transport

or Sale of building land and buildings or portions (basically real estate agents who buy on their own property and land)

E 'to be noted that those who are subject to special VAT regimes, which are optional but not required, as is the case, for example, farmers may opt for minimum taxpayers regime abandoning using year or years in which you opt For this reason, the tax concessions provided by law.

The minimum taxpayers regime does not apply, in addition to:

Subjects with tax or activities involving transactions treated as supplies for export, international or services related to international trade.

And 'they exclude the sale of goods abroad, including online and then through Ebay.

E 'can, however, carry out, in the territory of the EU, the provision of services for which there is no requirement for VAT purposes of territoriality, such as the work of a translator for a British or German.

Excluded are transactions of any kind with the Vatican State, or with the Republic of S. Marino as they do not EU members.

Subjects or taxes, which while performing self-employment or from self-employed to participate, however, in the company of people such as SNC and SAS or trade associations, or are members of SRL that have opted for the application of fiscal transparency.

 

 

16/11/2009

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Translated via software

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Source:

ReteArchitetti.it