{"id":13357,"date":"2021-05-03T08:56:49","date_gmt":"2021-05-03T08:56:49","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=13357"},"modified":"2021-05-03T08:56:49","modified_gmt":"2021-05-03T08:56:49","slug":"norme-e-procedure-relative-allesportazione-di-merci","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/rregullat-dhe-procedura-per-daljet-jashte-perdorimit-te-mallrave\/","title":{"rendered":"Norme e procedure relative all'uso esterno delle merci."},"content":{"rendered":"

Distruzione di beni obsoleti<\/strong><\/h3>\n

In applicazione dell'articolo 79 della legge N. 92\/2014 \u201cSull\u2019imposta sul valore aggiunto nella Repubblica di Albania\u201d,<\/a> In base alla modifica apportata, non verr\u00e0 effettuata alcuna rettifica della detrazione dell\u2019IVA in caso di ritiro dal servizio di beni in quanto inutilizzabili o scaduti, come dimostrato o confermato in conformit\u00e0 alle procedure legislative e regolamentari pertinenti.<\/p>\n

Attenzione!<\/em><\/p>\n

Se il soggetto passivo riceve un indennizzo a titolo di assicurazione su beni, per i quali non si applica la normativa sull\u2019IVA deducibile, il soggetto passivo deve calcolare l\u2019IVA sull\u2019importo dell\u2019indennizzo. Il valore imponibile in questo caso \u00e8 l\u2019importo ricevuto al netto dell\u2019IVA applicabile.<\/em><\/p><\/blockquote>\n

Se il soggetto passivo non documenta l\u2019assenza delle merci secondo la procedura di seguito indicata, tali merci si considerano vendute.<\/p>\n

\u00a0<\/strong>Procedura per il ritiro dei beni dal servizio<\/strong><\/h3>\n

Il soggetto passivo deve tenere un registro delle merci messe fuori servizio. Per eseguire correttamente questa procedura, il soggetto passivo deve:<\/p>\n

I. Entro e non oltre cinque giorni di calendario prima della data in cui i beni vengono dismessi, inviare una comunicazione scritta alla Direzione regionale delle imposte presso la quale \u00e8 registrata l\u2019impresa, fornendo le seguenti informazioni:<\/p>\n

    \n
  1. L'elenco dei prodotti che saranno gradualmente ritirati dal mercato,<\/li>\n
  2. I motivi alla base della dismissione di ciascun elemento e<\/li>\n
  3. Il numero di unit\u00e0\/la quantit\u00e0 di merci,<\/li>\n
  4. Il prezzo di acquisto di ciascuno dei beni;<\/li>\n
  5. Il valore delle merci;<\/li>\n
  6. La data in cui avr\u00e0 luogo tale procedura.<\/li>\n<\/ol>\n

    II. La Direzione regionale delle imposte nomina due ispettori incaricati di partecipare a tale procedura, i quali redigono un verbale a tal fine, confermato anche dal rappresentante del soggetto passivo e da eventuali altre persone presenti durante la procedura.<\/p>\n

    III. Una copia di tutta la documentazione conservata durante il processo di smantellamento viene inviata alla Direzione regionale delle imposte.<\/p>\n

    IV. Tale procedura non \u00e8 accompagnata da una fattura fiscale. Qualora la procedura sopra indicata non venga seguita, oppure qualora gli ispettori fiscali contestino la richiesta del soggetto passivo, oppure qualora, nel corso di una verifica, si accerti che il soggetto abbia agito in violazione delle disposizioni fiscali vigenti o delle leggi specifiche del settore in cui opera, allora questi \u00e8 tenuto a procedere alla rettifica dell\u2019IVA detratta sui beni in conformit\u00e0 con la legge.<\/p>\n

    \u00a0<\/strong>Altri casi di danneggiamento o distruzione di beni<\/strong><\/h3>\n

    Distruzione dei beni del soggetto passivo per cause naturali quali terremoti, inondazioni, incendi, ecc., in caso di emergenze civili ai sensi della normativa vigente, o a seguito di incidenti verificabili e documentati dall\u2019ente pubblico competente, non \u00e8 soggetta alla rettifica dell\u2019IVA detrauta.<\/p>\n

    Quando le merci vengono danneggiate o distrutte a seguito di un incidente, non viene effettuata alcuna rettifica dell\u2019IVA a credito relativa alle merci danneggiate o distrutte se il soggetto passivo dimostra:<\/p>\n

      \n
    1. Una descrizione delle merci danneggiate o distrutte, compreso il numero di unit\u00e0 o la quantit\u00e0 di ciascun tipo di merce.;<\/li>\n
    2. \u00a0Documenti o prove attestanti l'acquisto dei beni e il prezzo al quale sono stati acquistati;<\/li>\n
    3. Il relativo rapporto dell\u2019autorit\u00e0 competente che confermi che le merci sono state danneggiate o distrutte e che specifichi le modalit\u00e0 (l\u2019evento) con cui sono state danneggiate o distrutte.;<\/li>\n
    4. La data in cui la merce \u00e8 stata danneggiata o distrutta.<\/li>\n<\/ol>\n

      Fonte: Direzione Generale delle Imposte.<\/a><\/p>\n

      \n

      Siamo qui per aiutarti e troviamo sempre il tempo per rispondere a qualsiasi tua domanda. Non esitare a chiamarci o a scriverci in qualsiasi momento per qualsiasi questione in cui possiamo esserti d'aiuto.\u00a0\u00a0Contattaci<\/span><\/a><\/p>","protected":false},"excerpt":{"rendered":"

      Shkat\u00ebrrimi i mallrave t\u00eb dala jasht\u00eb p\u00ebrdorimit N\u00eb zbatim t\u00eb nenit 79 t\u00eb ligjit Nr. 92\/2014 \u201cP\u00ebr tatimin mbi vler\u00ebn e shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar, nuk kryhet rregullimi i zbritjes s\u00eb TVSH-s\u00eb p\u00ebr daljet jasht\u00eb p\u00ebrdorimit t\u00eb mallrave p\u00ebr shkak se jan\u00eb t\u00eb pap\u00ebrdorshme, ose q\u00eb u ka kaluar afati i p\u00ebrdorimit […]<\/p>\n","protected":false},"author":1,"featured_media":13358,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[88,256,257],"class_list":["post-13357","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","tag-procedura","tag-shkaterrim-inventari","tag-tatimet-keshillojne"],"yoast_head":"\nRregullat dhe procedura p\u00ebr daljet jasht\u00eb p\u00ebrdorimit t\u00eb mallrave. - 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