With resolution n.72\/e 2016, the Revenue Agency expressed its official and binding position, at least for the company that proposed the ruling, on the issue of direct taxes as regards the world of cryptocurrencies; however, in the context of indirect taxes and in particular as regards the application of value added tax and related obligations, everything is silent.<\/p>\n\n\n\n
Rebus sic stantibus is<\/em> necessary to refer to the current regulatory system (Presidential Decree 633\/1972), and to the definition given by the Revenue Agency of cryptocurrency on the occasion of the aforementioned resolution, or of payment method<\/u><\/em><\/strong>. Let us therefore analyze the various cases taking the Dinastycoin (DCY) as the reference currency.<\/p>\n\n\n\n Furthermore, subject C is required to fulfill all connected obligations and therefore the issuance of the invoice and, when permitted, of the receipt or tax receipt.<\/strong><\/p>\n\n\n\n What do I put on the invoice?<\/strong><\/p>\n\n\n\n In addition to the usual data provided, as regards the numerical data to be reported on the invoice, the value in DCY may also be reported. In any case, the provisions of article 230 of directive 2006\/112\/EC, as amended by directive 2010\/45\/EU, must be respected. This provision states that \u00abthe amounts appearing on the invoice may be expressed in any currency, provided that the amount of VAT to be paid or to be regularized is expressed in the national currency of the Member State\u00bb and therefore in Euros.<\/p>\n\n\n\n Accountant Nicola Mazzoni<\/strong><\/p>","protected":false},"excerpt":{"rendered":" Con la risoluzione n.72\/e 2016 l\u2019Agenzia delle Entrate ha espresso la propria posizione ufficiale, e vincolante, almeno per l\u2019azienda che ha proposto l\u2019interpello, sulla questione delle imposte dirette per quanto attiene al mondo delle criptovalute; tuttavia nell\u2019ambito delle imposte indirette ed in particolare per quanto attiene all\u2019applicazione dell\u2019imposta sul valore aggiunto e degli obblighi connessi, […]<\/p>\n","protected":false},"author":1,"featured_media":1480,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21],"tags":[23],"class_list":["post-1478","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aspetti-legali","tag-imposte-dirette"],"yoast_head":"\n\n