{"id":1659,"date":"2021-03-16T19:01:37","date_gmt":"2021-03-16T18:01:37","guid":{"rendered":"https:\/\/www.unispedag.it\/2021\/03\/28\/when-is-creative-too-creative-copy\/"},"modified":"2021-04-16T10:19:24","modified_gmt":"2021-04-16T08:19:24","slug":"covid-19-novita-sulliva-per-le-importazioni-dei-beni-necessari-al-contenimento-e-alla-gestione-dellemergenza","status":"publish","type":"post","link":"https:\/\/www.unispedag.it\/en\/2021\/03\/16\/covid-19-novita-sulliva-per-le-importazioni-dei-beni-necessari-al-contenimento-e-alla-gestione-dellemergenza\/","title":{"rendered":"COVID-19: novit\u00e0 sull&#8217;iva per le importazioni dei beni necessari al contenimento e alla gestione dell\u2019emergenza"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-bottom:20px;--awb-flex-wrap:wrap;\" ><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=\"--awb-padding-right:10%;--awb-padding-left:10%;--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element fusion-image-align-center in-legacy-container\" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><div class=\"imageframe-align-center\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"30\" height=\"16\" title=\"divide\" src=\"https:\/\/www.unispedag.it\/wp-content\/uploads\/2016\/07\/divide-1.png\" alt class=\"img-responsive wp-image-144\"\/><\/span><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:50px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-image-element fusion-image-align-center in-legacy-container\" style=\"text-align:center;--awb-liftup-border-radius:0px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><div class=\"imageframe-align-center\"><div class=\"awb-image-frame awb-image-frame-2 imageframe-liftup\"><span class=\" fusion-imageframe imageframe-none imageframe-2\"><a href=\"https:\/\/www.unispedag.it\/wp-content\/uploads\/2016\/07\/covid-19.jpg\" class=\"fusion-lightbox\" data-rel=\"iLightbox[3a27d84820a935f3a9d]\" data-title=\"covid-19\" title=\"covid-19\"><img decoding=\"async\" width=\"1920\" height=\"1280\" src=\"https:\/\/www.unispedag.it\/wp-content\/uploads\/2016\/07\/covid-19.jpg\" alt class=\"img-responsive wp-image-1153\" srcset=\"https:\/\/www.unispedag.it\/wp-content\/uploads\/2016\/07\/covid-19-200x133.jpg 200w, https:\/\/www.unispedag.it\/wp-content\/uploads\/2016\/07\/covid-19-400x267.jpg 400w, https:\/\/www.unispedag.it\/wp-content\/uploads\/2016\/07\/covid-19-600x400.jpg 600w, https:\/\/www.unispedag.it\/wp-content\/uploads\/2016\/07\/covid-19-800x533.jpg 800w, https:\/\/www.unispedag.it\/wp-content\/uploads\/2016\/07\/covid-19-1200x800.jpg 1200w, https:\/\/www.unispedag.it\/wp-content\/uploads\/2016\/07\/covid-19.jpg 1920w\" sizes=\"(max-width: 1000px) 100vw, 1200px\" \/><\/a><\/span><\/div><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:50px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-1\"><p><span class=\"fusion-dropcap dropcap dropcap-boxed\" style=\"--awb-border-radius:50%;\">C<\/span>on la <a href=\"https:\/\/www.unispedag.it\/wp-content\/uploads\/2021\/03\/CIRC-ADM-N.-9-3.3.21-TRATTAM-IVA-PER-IMPORT-BENI-NECESS-CONTENIM-GEST-COVID-19.pdf\">Circolare n. 9\/21<\/a>, del 3 marzo 2021, L\u2019Agenzia Dogane e Monopoli, in relazione ad una corretta applicazione dell&#8217;iva per le importazioni dei beni necessari al contenimento e alla gestione dell\u2019emergenza,\u00a0 fornisce il seguente quadro sinottico del trattamento ai fini IVA afferente ai prodotti in questione:<span id=\"more-17866\"><\/span><\/p>\n<p>sono soggette all\u2019aliquota IVA del 5% le importazioni dei beni elencati nell\u2019Allegato 1, effettuate a decorrere dal 1\u00b0 gennaio 2021.<\/p>\n<ul>\n<li>Per le operazioni doganali aventi ad oggetto i suddetti beni \u00e8 stato integrato in TARIC il Cadd Q102 \u201cRiduzione aliquota IVA per le cessioni dei beni necessari per il contenimento e la gestione dell\u2019emergenza epidemiologica da Covid-19 (Art.124 comma 1 del DL 19\/05\/2020, n. 34 convertito nella Legge n.77 del 17\/07\/2020, che ha introdotto il punto 1-ter.1, parte II-bis, Tabella A del DPR 633\/72)\u201d;<\/li>\n<li>sono esenti dall\u2019IVA le importazioni dei beni elencati nell\u2019Allegato 2 ai quali \u00e8 stato associato a decorrere dal 1\u00b0 gennaio 2021 il Cadd Q103 \u201cEsenzione dall\u2019Imposta sul valore aggiunto ai sensi dell\u2019art. 1, commi 452 e 453 della Legge di Bilancio 30\/12\/2020, n. 178\u201d. Ai beni compresi nell\u2019Allegato 2.1 si applica l\u2019esenzione dall\u2019IVA per le operazioni di importazioni effettuate a decorrere dal 1\u00b0 gennaio 2021 e fino al 31 dicembre 2022.<br \/>\nPer quanto riguarda i beni elencati nell\u2019Allegato 2.2, inseriti in TARIC a far data dal 1\u00b0 gennaio 2021, l\u2019esenzione dall\u2019IVA si applica per le importazione effettuate dal 20 dicembre 2020 e fino al 31 dicembre 2022.<\/li>\n<\/ul>\n<p>Sono allegati nel corpo della circolare i menzionati allegati.<\/p>\n<\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-social-links fusion-social-links-1\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-box-border-top:0px;--awb-box-border-right:0px;--awb-box-border-bottom:0px;--awb-box-border-left:0px;--awb-icon-colors-hover:rgba(190,189,189,0.8);--awb-box-colors-hover:rgba(232,232,232,0.8);--awb-box-border-color:var(--awb-color3);--awb-box-border-color-hover:var(--awb-color4);\"><div class=\"fusion-social-networks color-type-custom\"><div class=\"fusion-social-networks-wrapper\"><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Con la Circolare n. 9\/21, del 3 marzo 2021, L\u2019Agenzia Dogane e Monopoli, in relazione ad una corretta applicazione dell&#8217;iva per le importazioni dei beni necessari al contenimento e alla gestione dell\u2019emergenza,\u00a0 fornisce un riepilogo del trattamento ai fini IVA afferente ai prodotti in questione<\/p>","protected":false},"author":3,"featured_media":1153,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,3],"tags":[56,57],"class_list":["post-1659","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-norme-europee","category-latest-articles","tag-covid-19","tag-iva"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.1.1 - 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