Формуляр за ДДС 74-BIS Инструкции Италия
Свързани форми
VAT 74BIS
Revenue
Agency
INSTRUCTIONS
for the compilation of VAT74-bis Form
(unless otherwise specified, the following articles refer to
Presidential Decree no. 633 of 26 October 1972 and subsequent amendments)
FOREWORD
This form is reserved for judicial liquidation or compulsory administrative liquidation declarations.
Statements provided for by Art. 8, paragraph 4 of Presidential Decree no. 322 of 22 July 1998, the form must be presented
by the receivers or court-appointed liquidators, within four months of appointment date, exclusively electronically, direc-
tly or through qualified intermediaries as provided for in Art. 3, Paragraphs 2-bis and 3 of Presidential Decree no. 322 of 22
July 1998.
If the above mentioned deadline falls on a Saturday or holiday, the term is extended to the first working day available.
A copy of the declaration must be saved by the receiver or court appointed liquidator. Accounting data must refer to tran-
sactions during the calendar year preceding the judicial liquidation or compulsory administrative liquidation declaration.
In the form, all amounts must be expressed in units of Euro, rounding the amount up if the decimal fraction is greater than
or equal to 50 Euro cents or down if less than this limit. For this purpose, the two final zeros after the comma have already
been printed on the form in the spaces regarding the amounts.
It is clarified that the judicial liquidation receivers or the liquidators must also present the annual declaration relative to the entire
tax year, made up of two modules: the first, for the operations recorded in the part of the calendar year prior to the judicial li-
quidation or compulsory administrative liquidation declaration, and the second for the operations registered later.
NOTE For an explanation of the content of the various rows of this declaration, refer to the clarifications indicated in the An-
nual VAT Declaration instructions.
YEAR
Indicate the tax year during which the judicial or compulsory administrative liquidation were declared.
COMPETENT OFFICE
RETURN TYPE
Correction of existing return
If the taxpayer wants to modify, rectify or integrate a return which has already been filed, a new return must be entirely filled
out, crossing the box “Correction of existing return”.
TAXPAYER’S DATA
The following data must be included in this box.
VAT NUMBER
The VAT number belonging to the taxpayer subject to judicial or compulsory administrative liquidation must be indicated.
TELEPHONE NUMBERS AND E-MAIL ADDRESS
Telephone numbers and e-mail address are not mandatory. These fields are to indicate telephone numbers and e-mail ad-
dress. Free information and up-dates regarding deadlines, services offered and implementations will be sent, free of charge,
by the Revenue Agency by specifying phone numbers, fax or e-mail address.
NATURAL PERSONS
Municipality (or foreign country) of birth
Enter Municipality of birth. Taxpayers who were born abroad must state the foreign country of birth and omit the entry “province”.
NON-NATURAL PERSONS
Legal status
NOTE The following chart includes all codes related to the statement forms which may be used only according to the spe-
cific nature of each form. Therefore, the entity filling out the form shall identify the appropriate code related to the associated
legal status.
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VAT 74BIS
MAIN CHART TO IDENTIFY THE LEGAL STATUS
________________________________________________________________________________________________
RESIDENT ENTITIES
1. Companies Partially Limited by Shares
2. Limited Liability Companies
3. Limited Companies
4. Cooperative companies and consortia registered in the National Register of Cooperative companies
5. Other cooperative companies
6. Mutual insurance companies
7. Consortia with legal entity
8. Acknowledged associations
9. Foundations
10. Other entities and institutions recognized as legal entities
11. Consortia with no legal entity
12. Non-acknowledged associations and committees
13. Other organizations of people or assets not recognized as legal entities (not including fellowships)
14. Financial public institutions
15. Non-financial public institutions
16. Health insurances, security and aid funds, pension schemes and similar with or without a legal entity
17. Religious organizations and mutual associations
18. Hospitals
19. Welfare and social assistance entities and institutions
20. Independent care, residence and tourism institutions
21. Regional, provincial, and local companies and their consortia
22. Companies, organizations and entities established abroad not classifiable otherwise, with Head Office and main
focus in Italy.
23. Non-commercial companies and similar as per Art.5, Paragraph 3, letter b), of the TUIR
24. Collective partnerships and similar as per Art. 5, Paragraph 3, letter b), of the TUIR
25. Limited partnership
26. Shipping companies
27. Association of artists or professionals
28. Marital partnerships
29. GEIE ( European Groups of Economic Interest)
50. Limited companies, special companies and consortia as mentioned in Arts. 31, 113, 114, 115 and 116 of the
Legislative Decree no. 267 of 18 August 2000 (Italian consolidated text of the laws on the structure of local
authorities)
51. Co-ownership
52. VAT deposits
53. Non-profit amateur sports clubs established as Limited Companies
54. Trust
55. Public administrations
56. Banking groups
57. European company
58. European cooperative company
59. Companies network
61. VAT Group
NON-RESIDENT ENTITIES
30. Simple, irregular and de facto companies
31. Collective partnerships
32. Limited partnership
33. Shipping companies
34. Professional associations
35. Companies Partially Limited by Shares
36. Limited Liability Companies
37. Limited Companies
38. Consortia
39. Other entities and institutions
40. Acknowledged, non-acknowledged and de facto associations
41. Foundations
42. Religious organizations and mutual associations
43. Other organizations of people or assets
44. Trust
45. EEIG (European Economic Interest Grouping)
________________________________________________________________________________________________
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VAT 74BIS
JUDICIAL LIQUIDATION RECEIVERS OR COURT-APPOINTED LIQUIDATORS
This section must include information relative to the judicial liquidation receiver or court-appointed liquidator (name, appoint-
ment date, tax code, appointment code, telephone number and name of the court which issued the order, with case number
and date included.
SIGNATURE OF FORM
The return must be signed by the judicial liquidation receiver or court-appointed liquidator.
UNDERTAKING TO ELECTRONIC SUBMISSION
The form must be completed and signed only by the responsible party that transmits the declaration.
The responsible party must report:
– individual Tax code;
– the date (day, month and year) of the agreement undersigned to transmit the statement. Furthermore, code 1 has to be
entered in the space regarding the person submitting the return, if the return is filed by a receiver or court-appointed liqui-
dator and code 2 if the form has been filled out by the person transmitting the return.
SECTION 1 - INFORMATION REGARDING ACTIVITY
Line AF1 value of stocks resulting at 31 December of the year preceding judicial or compulsory administrative liquidation.
Line AF2 value of stocks resulting at the first day of the judicial liquidation or compulsory administrative liquidation declaration.
The following requested information refers to the period from 1 January to the date of the judicial or compulsory administra-
tive liquidation declaration.
Line AF3 indicates the amount relative to the operations made against the State and of other subjects under art. 6, fifth pa-
ragraph, as well as those made under Art. 32-b of Legislative Decree n. 83 of 2012 (VAT cash accounting), for which the
VAT becomes payable after the date of judicial or compulsory administrative liquidation.
Line AF4 enter the total amount of non-taxable transfer of goods intra-community, net of decreasing variations.
Furthermore:
– Payment due for transfers intra-community as mentioned in Art. 41 Law Decree, no. 331 of 30 August 1993 converted by
Law no. 427 of 29 October 1993, which includes situations in which the national transferor delivers goods for a EU client
in a member State different from the one to which it belongs and/or when the national transferor has the same goods de-
livered by its own EU suppliers to an assignee of another EU member State, designated to pay the taxes relative to the
transaction;
– Payment due for intra-community transfers of agricultural products both included and not included in Table A Section 1 of
Presidential Decree no. 633 1972 attachment, carried out by agricultural producers as part of a special regime as men-
tioned in Art. 34;
– Payment due for intra-community transfer of goods extracted from a VAT deposit with delivery towards another member
State 50-bis, paragraph 4, letter f, Law Decree. no. 331/1993).
Line AF5 total amount of transfers taking place with San Marino operators.
Line AF6 total amount of intra-community purchases, net of decreasing variations. Furthermore it must include:
– Payment due for intra-community purchases carried out without paying VAT using plafond, as mentioned in Art. 8, 8-bis
and again in Art. 42 paragraph 1 of Law Decree 331/1993;
– Payment due for objectively non taxable intra-community purchases carried out without using plafond, including those re-
lative to goods destined to be introduced into VAT deposits as mentioned in Art. 50-bis, paragraph 4, letter a, Law Decree
no. 331/1993;
– Payment due for intra-community purchases relative to non taxable publications by libraries, universities;
– Payment due for intra-community purchases exempt from tax as mentioned in Art. 10 and again in Art. 42, paragraph1
Law Decree 331/1993;
– Payment due for intra-community purchases, net of VAT, as mentioned in Art. 19 bis 1 and further regulations, where tax
deduction is not permitted.
Line AF7 total amount of purchases of goods from San Marino.
Line AF8 output vat resulting from periodic liquidations carried out before the opening of judicial or compulsory administrative
liquidation procedures must be entered in the spaces numbered 1 to 12 (corresponding to the twelve months of the year). Tax-
payers who made quarterly payments must indicate debit VAT that results from periodic payments in flies 3, 6, 9 and 12. Tax-
payers indicated in Art. 7 of Presidential Decree no. 542 of 1999 must not complete the latter field. Taxpayers who have more
than one business with separate accounting as mentioned in Art. 36, coinciding with the last month of each trimester, have
compensated the findings of the monthly liquidation with that of the trimester, in terms of monthly liquidation, must indicate a
sole amount in the indicated fields. If in debt, the amounts is the one corresponding to the algebraic formula of credits and
debits emerging from liquidations of singular periods. Enter the amount of the sum eventually owed in space 13.
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VAT 74BIS
SECTION 2 TRANSACTIONS
Line AF10 the total amount of taxable transactions, transfer of goods and services (field 1) and relative tax (field 2) including
those carried out in previous years for which tax has become payable. Sector 1 must include the amount of transactions car-
ried out by applying “reverse charge” and transactions carried out with public administrations and with other subjects present
in comma 1 bis art. 17 for whom tax must paid by the transferee or client in application of what is outlined in Art. 17-ter.
Line AF11 total non-taxable transactions and those not subject to taxation as mentioned in Art. 7 to 7-septies.
Line AF12 total of exempt transactions.
Line AF13 total purchases of goods to be resold or used to supply goods or services (field 1) and relative tax (field 2).
Line AF14 total of other purchases and imports relevant to VAT (field 1) and total of taxable transactions (field 2).
SECTION 3 PAYMENT OF TAX
Line AF20 total VAT relative to taxable transactions as mentioned in Line AF10, Sector 2.
Line AF21 Total VAT due relative to the following types of transactions for which, according to specific regulations, VAT is
owed by the transferee:
– Purchases of assets and services from subjects residing abroad indicated in art 17 paragraph 2 (for both, those who paid
VAT by means of self-billed invoices and those who paid by integrating the document issued by the subject residing el-
sewhere) including assets from Vatican City and the Republic of San Marino brought into the State;
– reimbursement of fees paid for public transportation (Art. 74, paragraph 1, letter e) as mentioned in the decree dated 30
July 2009;
– commissions paid by travel agencies to intermediaries (Art. 74-ter, paragraph 8);
– extraction of goods from VAT deposit as mentioned in Art. 50-bis Law Decree no. 331/1993 (different from those where
tax is paid by the manager of the warehouse on behalf of the person proceeding with the extraction);
– internal and intra-community purchases, import of scrap metal, industrial gold, pure silver and gold for investment purpo-
ses, taxable following option;
– intra-community purchases of goods;
– purchases of services by subcontractors in the construction sector without charging taxes as mentioned in Art. 17, para-
graph 6, letter a), (see Circular letter no. 37, 29 December 2006);
– purchases of manufactured goods or partially manufactured goods under art. 17, paragraph 6, letter a-b);
– purchases of cellular telephones, gaming consoles, tablet PCs and laptops, integrated circuits, such as microprocessors
and central work units, under art. 17, paragraph 6, letters b) and c), (see circular no. 59 of 2010);
– purchases of services including cleaning, demolition, installation of systems and completion relating to buildings, under
article 17, paragraph 6, letter a-ter);
– purchases of goods and services of the energy sector, under article 17, paragraph 6, letters d-bis), d-ter) and d-quater);
– purchases carried out according to Art 17-ter, which related substitute tax participated in the periodic settlements.
Line AF22 total OUTPUT VAT resulting from the sum of the amounts indicated in lines AF20 and AF21.
Line AF23 amount of admissible deductible VAT according to limits provided for in Art. 19, 19-bis, 19-bis1 and 19-bis2.
Eventual VAT deducted by agricultural producers that have carried out non taxable transfer of agricultural products as mentioned
in Art. 8, paragraph 1, Art. 38-quater Art. 72 or intracommunity transfer of agricultural products included in Table A – part 1 must
also be included in the line (i.e. theoretical VAT). The amount entered must be calculated applying the flat-rate payments that
would be applicable if the said transactions were carried out on National territory.
Line AF24 VAT can be deducted for occasional transactions within a special regime as provided for by Art. 34 bis regarding
agricultural activities.
Line AF25 total of deductible VAT resulting from the sum of the amounts entered in lines AF23 and AF24.
Line AF26 tax payable (entered in column 1) determined by the difference between line AF22 and AF25, that is input tax
(entered in column 2) resulting from the difference between line AF25 and AF22.
Line AF27 Infra-annual refunds requested. The amount of the infra-annual refunds requested compliant with Art. 38-bis,
paragraph 2, must be entered even if the refunds, regularly requested, have not yet been totally or partially paid.
Line AF28 The amount entered corresponds to the deductible surplus relative both to the fiscal year prior to judicial or com-
pulsory administrative liquidation and the first three quarters of the year in which bankruptcy procedures were initiated, used
as set-off with the F24 form, until the date of the court sentence either of judicial or compulsory administrative liquidation.
Line AF29 Total amount of interest due for quarterly payments.
Line AF30 VAT credit of the tax year prior to judicial or compulsory administrative liquidation for which a refund has not been
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VAT 74BIS
requested and credit for which a refund was requested in previous years for which the competent Office formally denied the
right to the refund but has authorized the taxpayer to use said credit for the year of the opening of insolvency proceedings
as periodic payment or annual return (see Presidential Decree no. 443 of 10 November 1997 and Circular no. 134/E of 28
May 1998).
Line AF31 in this line the following must be entered:
– total amount of particular tax credits used during the year of opening of insolvency proceedings, detracted from periodic
payments and deposits;
– tax credit utilized during the opening of the year of insolvency proceedings, conceded by savings management companies
as mentioned in Art. 8, Law Decree 351 of 2001.
Line AF32 To complete fields 2 and 3 in this line please see instructions on the corresponding fields relating to line VL30
of the annual VAT tax return model. Field 1 must indicate the greater amount between the amount in field 2 and the one in-
dicated in field 3.
Line AF33 Total of output VAT entered if the sum of the amounts of debts (from AF26 to AF29) is greater than the sum of
the amounts in credits (from AF26 to AF32 field 1). The relative sum is derived from the difference between said amounts.
Line AF34 total of input VAT. Calculate the difference between the sum of the amounts of credits (from AF26 to AF32 field
1) and the sum of the amounts of debts (from AF26 to AF29). If this difference is positive, please write in this line the amount
obtained by considering - among all the input VAT amounts – field 3 of line AF32 (periodic paid VAT) in lieu of field 1 of the
same line. When calculating input VAT, in fact, only paid amounts should be considered. In case a negative amount results
from such calculation, do not fill this Line.
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