{"id":14405,"date":"2021-02-10T11:12:54","date_gmt":"2021-02-10T10:12:54","guid":{"rendered":"https:\/\/www.knowledgebase.info-bit.com\/?p=14405"},"modified":"2021-02-10T11:12:54","modified_gmt":"2021-02-10T10:12:54","slug":"vendite-immissione-documenti-inserimento-bollo-in-note-di-credito","status":"publish","type":"post","link":"https:\/\/www.knowledgebase.info-bit.com\/?p=14405","title":{"rendered":"Vendite &#8211; Immissione documenti  \u2013 inserimento bollo in note di credito"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;margin-bottom: 0px;margin-top: 0px;border-width: 0px 0px 0px 0px;border-color:#eae9e9;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"margin-top:0px;margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-1\"><p>Il bollo deve essere applicato alle note di credito per importi maggiori\/uguali a \u20ac 77,47 ma, se il documento di vendita \u00e8 di tipo &#8216;nota di credito&#8217;, dovr\u00e0 essere negativo.<\/p>\n<p>La sola riga negativa per\u00f2 non basta perch\u00e9, procedendo in questo modo, il bollo verrebbe addebitato due volte al cliente: uno in fattura ed uno in nota di credito. Nel caso di un Vs. errore nell\u2019emissione dei documenti tale pratica non \u00e8 considerata molto \u201celegante\u201d.<\/p>\n<p>Suggeriamo pertanto di inserire una riga di storno del bollo in nota di credito come segue:<\/p>\n<ul>\n<li>Riga positiva con descrizione \u201c<span style=\"color: #ff00ff;\">STORNO BOLLO<\/span>\u201d | qta = 1 | importo = \u20ac 2,00 | natura IVA = N1 (escluse ex. Art 15)| tipo riga = normale<\/li>\n<li>Riga negativa con descrizione \u201c<span style=\"color: #99cc00;\">BOLLO<\/span>\u201d | qta = 1 | importo = \u20ac -2,00 | natura IVA = N1 (escluse ex. Art 15) | tipo riga = bollo<\/li>\n<\/ul>\n<p>In questo modo il bollo verr\u00e0 pagato dal cliente per la sola fattura.<\/p>\n<p>Di seguito riportiamo un esempio di una nota di credito in formato elettronico strutturata come descritto.<\/p>\n<p><img class=\"alignnone size-full wp-image-14406\" src=\"https:\/\/www.knowledgebase.info-bit.com\/wp-content\/uploads\/2021\/02\/50.png\" alt=\"\" width=\"814\" height=\"507\" srcset=\"https:\/\/www.knowledgebase.info-bit.com\/wp-content\/uploads\/2021\/02\/50-200x125.png 200w, https:\/\/www.knowledgebase.info-bit.com\/wp-content\/uploads\/2021\/02\/50-300x187.png 300w, https:\/\/www.knowledgebase.info-bit.com\/wp-content\/uploads\/2021\/02\/50-400x249.png 400w, https:\/\/www.knowledgebase.info-bit.com\/wp-content\/uploads\/2021\/02\/50-600x374.png 600w, https:\/\/www.knowledgebase.info-bit.com\/wp-content\/uploads\/2021\/02\/50-768x478.png 768w, https:\/\/www.knowledgebase.info-bit.com\/wp-content\/uploads\/2021\/02\/50-800x498.png 800w, https:\/\/www.knowledgebase.info-bit.com\/wp-content\/uploads\/2021\/02\/50.png 814w\" sizes=\"(max-width: 814px) 100vw, 814px\" \/><\/p>\n<p>Dettaglio dei dati di riepilogo IVA in formato ministeriale (il formato semplificato non mostra le nature ove gli importi sono a zero).<\/p>\n<p><img class=\"alignnone size-full wp-image-14407\" src=\"https:\/\/www.knowledgebase.info-bit.com\/wp-content\/uploads\/2021\/02\/51.png\" alt=\"\" width=\"513\" height=\"288\" srcset=\"https:\/\/www.knowledgebase.info-bit.com\/wp-content\/uploads\/2021\/02\/51-200x112.png 200w, https:\/\/www.knowledgebase.info-bit.com\/wp-content\/uploads\/2021\/02\/51-300x168.png 300w, https:\/\/www.knowledgebase.info-bit.com\/wp-content\/uploads\/2021\/02\/51-400x225.png 400w, https:\/\/www.knowledgebase.info-bit.com\/wp-content\/uploads\/2021\/02\/51.png 513w\" sizes=\"(max-width: 513px) 100vw, 513px\" \/><\/p>\n<p>Se non si vuole nemmeno addebitare al cliente il bollo della fattura la riga di storno dovr\u00e0 avere importo pari a \u20ac 4,00.<\/p>\n<p>Per capire come gestire questi casi particolari suggeriamo di chiedere comunque un consiglio anche al proprio consulente fiscale.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false},"categories":[28],"tags":[226,225,68,69,72,224,54,227,222,223,45,166],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.5 - 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