{"id":18099,"date":"2023-08-21T12:38:12","date_gmt":"2023-08-21T12:38:12","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18099"},"modified":"2023-08-21T12:38:13","modified_gmt":"2023-08-21T12:38:13","slug":"limiti-alla-deduzione-delliva-in-caso-di-irregolarita-o-di-violazioni","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/kufizime-te-zbritjes-se-tvsh-se-per-situata-te-parregullta-ose-ne-raste-shkeljeje\/","title":{"rendered":"Limiti alla deducibilit\u00e0 dell'IVA in caso di situazioni irregolari o di violazioni."},"content":{"rendered":"<figure class=\"wp-block-pullquote\"><blockquote><p>In applicazione delle disposizioni della legge <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/Ligj-Nr-92-2014-date-24.7.2014-Per-tatimin-mbi-vleren-e-shtuar-ne-Republiken-e-Shqiperise-i-ndryshuar.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">N. 92\/2014, del 24 luglio 2014<\/a> \u201cAi fini dell'imposta sul valore aggiunto nella Repubblica di Albania\u201d, nella versione modificata, nonostante il soggetto passivo sia soggetto alle disposizioni degli articoli 69 e 70 della legge, non \u00e8 consentita la detrazione dell\u2019IVA nei casi in cui il contribuente sia in possesso di una fattura emessa da terzi in violazione o non conformit\u00e0 alle disposizioni della legge.<\/p><\/blockquote><\/figure>\n\n\n\n<h1 class=\"wp-block-heading\">Casi di violazione<\/h1>\n\n\n\n<ul type=\"1\" class=\"has-black-color has-text-color wp-block-list\"><li>L'acquirente soggetto passivo riceve una fattura indicante l'IVA, emessa dal venditore, il quale non ha diritto a detrarre l'IVA ai sensi della presente legge. In questo caso, l\u2019acquirente, pur avendo pagato la fattura, non pu\u00f2 detrarre l\u2019IVA ivi indicata, mentre il venditore, che l\u2019ha erroneamente addebitata, \u00e8 tenuto a versarla all\u2019Amministrazione fiscale.<\/li><li>L'acquirente soggetto passivo ha ricevuto una fattura in cui il prezzo pagato non corrisponde alla cessione di beni o alla prestazione di servizi. In tal caso, l'acquirente non ha diritto alla detrazione dell'IVA indicata nella fattura.<\/li><li>L'acquirente soggetto passivo riceve una fattura in cui l'importo dell'IVA indicato \u00e8 superiore all'importo dell'IVA che avrebbe dovuto essere addebitato ai sensi della presente legge. In tal caso, l'acquirente, indipendentemente dal fatto che l'abbia pagata o meno, non pu\u00f2 dedurre l'importo dell'IVA in eccesso.<\/li><li>Il soggetto passivo al quale \u00e8 stata effettuata una cessione di beni o una prestazione di servizi in circostanze in cui l'IVA addebitata non \u00e8 stata versata a causa di una frode non ha diritto alla detrazione dell'IVA indicata in fattura.<\/li><\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Attenzione!<br>Nei casi in cui il soggetto passivo, al quale \u00e8 stata effettuata una cessione di beni o una prestazione di servizi e il quale \u00e8 a conoscenza del fatto che l'IVA \u00e8 dovuta su tale cessione o su cessioni precedenti, non sia stata versata a causa di una frode, l\u2019acquirente soggetto passivo \u00e8 responsabile in solido con il fornitore del pagamento dell\u2019IVA.<\/p><\/blockquote>\n\n\n\n<h1 class=\"wp-block-heading\">Dubbi sul diritto di discendenza<\/h1>\n\n\n\n<p>Per contestare il diritto alla detrazione \u00e8 necessario dimostrare che il fornitore diretto abbia commesso una frode iniziale e che l'acquirente fosse a conoscenza, o non potesse ignorare, che effettuando l'acquisto stava partecipando a una frode.<\/p>\n\n\n\n<p>Per accertare che la frode sia stata commessa dal fornitore diretto, vengono effettuati una serie di controlli:<\/p>\n\n\n\n<ul class=\"wp-block-list\" type=\"a\"><li>In primo luogo, occorre accertare che il fornitore di un bene non abbia versato in modo irregolare l\u2019IVA dovuta sulla cessione del bene al proprio cliente. Per il fornitore, la frode consiste nel non versare all\u2019autorit\u00e0 fiscale l\u2019IVA fatturata al proprio cliente, mentre quest\u2019ultimo l\u2019ha dedotta nell\u2019ambito di un sistema fraudolento.<\/li><li>D'altra parte, non \u00e8 n\u00e9 necessario n\u00e9 rilevante dimostrare se l'acquirente abbia tratto un profitto dalla frode. L'acquirente \u201cera a conoscenza, o non poteva ignorare\u201d, il fatto che partecipare a una frode comportasse il mancato pagamento dell'IVA.<\/li><\/ul>\n\n\n\n<h1 class=\"wp-block-heading\">Valutazione degli elementi relativi alle frodi<\/h1>\n\n\n\n<ul class=\"wp-block-list\" type=\"a\"><li>Affinch\u00e9 l'acquirente possa essere considerato \u201ca conoscenza\u201d, devono sussistere elementi oggettivi e incontestabili che dimostrino che egli era a conoscenza della frode commessa dal suo fornitore.<\/li><li>Si deve dimostrare in modo oggettivo e inconfutabile che l'acquirente \u201cnon avrebbe potuto ignorare\u201d la frode, ovvero che avrebbe dovuto esserne a conoscenza, cosicch\u00e9, alla luce dei fatti, non possa sostenere di non averne saputo l'esistenza.<\/li><\/ul>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/08\/Kufizime-te\u0308-zbritjes-se\u0308-TVSH-se\u0308-pe\u0308r-situata-te\u0308-parregullta-ose-ne\u0308-raste-shkeljeje.pdf\">Limiti alla deducibilit\u00e0 dell'IVA in situazioni irregolari o in caso di infrazione<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/08\/Kufizime-te\u0308-zbritjes-se\u0308-TVSH-se\u0308-pe\u0308r-situata-te\u0308-parregullta-ose-ne\u0308-raste-shkeljeje.pdf\" class=\"wp-block-file__button\" download>Scarica<\/a><\/div>\n\n\n\n<p>Fonte: <a href=\"https:\/\/www.tatime.gov.al\/d\/8\/222\/438\/1249\/kufizime-te-zbritjes-se-tvsh-se-per-situata-te-parregullta-ose-ne-raste-shkeljeje\" target=\"_blank\" rel=\"noreferrer noopener\">Direzione Generale delle Imposte.<\/a><\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #ffffff ;background-color: #000014 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #ffffff ;\"  >Hai qualche domanda?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Non esitare a <a href=\"https:\/\/alprofitconsult.al\/it\/contatti\/\" target=\"_self\">contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>N\u00eb zbatim t\u00eb dispozitave t\u00eb Ligjit Nr. 92\/2014, dat\u00eb 24.07.2014 \u201cP\u00ebr tatimin mbi vler\u00ebn e shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar, pavar\u00ebsisht se personi i tatuesh\u00ebm \u00ebsht\u00eb n\u00eb kushtet e zbatimit t\u00eb nenit 69 dhe 70 t\u00eb Ligjit, nuk do t\u00eb lejohet zbritja e TVSH-s\u00eb p\u00ebr rastet kur ai disponon fatur\u00eb t\u00eb l\u00ebshuar nga [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":18104,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[372,94,430,78],"class_list":["post-18099","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-kufizime","tag-penalitete","tag-shkelje","tag-tvsh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6.1 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Kufizime t\u00eb zbritjes s\u00eb TVSH-s\u00eb p\u00ebr situata t\u00eb parregullta, ose n\u00eb raste shkeljeje. - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/it\/limiti-alla-deduzione-delliva-in-caso-di-irregolarita-o-di-violazioni\/\" 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