{"id":531,"date":"2022-07-03T06:51:49","date_gmt":"2022-07-03T04:51:49","guid":{"rendered":"https:\/\/intelligent-shannon.217-28-65-195.plesk.page\/2022\/07\/03\/estensione-ai-forfetari-dell-obbligo-di-emissione-delle-fatture-elettroniche\/"},"modified":"2022-07-03T06:51:49","modified_gmt":"2022-07-03T04:51:49","slug":"extension-de-lobligation-demettre-des-factures-electroniques-aux-contribuables-forfaitaires","status":"publish","type":"post","link":"https:\/\/studiodagostini.com\/fr\/circulaires\/2022\/07\/03\/extension-de-lobligation-demettre-des-factures-electroniques-aux-contribuables-forfaitaires\/","title":{"rendered":"Extension de l'obligation d'\u00e9mettre des factures \u00e9lectroniques aux contribuables forfaitaires"},"content":{"rendered":"<p>Le d\u00e9cret-loi n\u00b0 36 du 30.4.2022 a introduit l'obligation d'\u00e9mettre des factures \u00e9lectroniques \u00e9galement pour les personnes relevant du r\u00e9gime forfaitaire, y compris celles op\u00e9rant dans les r\u00e9gimes :<\/p>\n<ul>\n<li>conform\u00e9ment au d\u00e9cret-loi n\u00b0 98\/2011 ;<\/li>\n<li>forfaitaire, tel que vis\u00e9 par la loi n\u00b0 190\/2014, et :<\/li>\n<li>forfaitaire, en vertu de la loi n\u00b0 398\/1991.<\/li>\n<\/ul>\n<p><!--more--><\/p>\n<p>La prolongation de l'obligation prend effet \u00e0 partir du 1er juillet, \u00e0 l'exception des contribuables forfaitaires qui ont r\u00e9alis\u00e9 des recettes et des r\u00e9mun\u00e9rations inf\u00e9rieures ou \u00e9gales \u00e0 25 000,00 euros en 2021, pour lesquels l'obligation a \u00e9t\u00e9 fix\u00e9e au 1er janvier 2024.<\/p>\n<p>Le d\u00e9cret pr\u00e9voit que pour les trois premiers mois, c'est-\u00e0-dire sur la p\u00e9riode juillet\/septembre 2022, il sera possible d'\u00e9mettre des factures avant la fin du mois suivant celui au cours duquel la transaction est r\u00e9alis\u00e9e, sans application d'aucune p\u00e9nalit\u00e9.<\/p>\n<p>Apr\u00e8s cette p\u00e9riode de moratoire, c'est-\u00e0-dire \u00e0 partir du 1er octobre 2022, le d\u00e9lai d'\u00e9mission ordinaire sera de 12 jours \u00e0 compter de la date de la transaction.<\/p>","protected":false},"excerpt":{"rendered":"<p>Il D.L. n. 36 del 30.4.2022 ha introdotto l\u2019obbligo di emissione delle fatture elettroniche anche per i soggetti in regime forfetario, compresi quelli che operano nei regimi: di vantaggio, di cui al D.L. n. 98\/2011; forfetario, di cui alla L. n. 190\/2014 e: forfetario, in base alla L. n. 398\/1991.<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-531","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/posts\/531","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/comments?post=531"}],"version-history":[{"count":0,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/posts\/531\/revisions"}],"wp:attachment":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/media?parent=531"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/categories?post=531"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/tags?post=531"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}