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data communication VAT, as the provisions contained in ' art. 8/bis Presidential Decree 322 of July 22, 1998 shall be submitted exclusively by electronic , by the taxpayer directly or through intermediaries, by the end of February of each year (for 2010, the date of deadline is March 1 for the day, as the deadline expires on a Sunday).

In the said notice the taxpayer must include an indication of the overall findings of the periodic payments, regardless of the payments made, credit previous annual, interim repayments required and the compensation paid.

The main change, besides the relief provided to taxpayers who submit the VAT in the month of February is the introduction of a new field (5), in the line of active operations CD1 and CD2 in the line of operations passive. In this new field must be specified:

• The amount of depreciable assets, tangible and intangible, including those costing less than € 516.00;
• The redemption price of capital goods acquired on lease;
• The amount of capital goods non-depreciable assets (eg land), including lease, usufruct, lease or other valuable consideration.
  

is not a fulfillment of the declaration but a " news and data communication," therefore, in case of failure or false statement, not subject to the penalties, but an administrative fine of 258 to € 2,065, provided from ' art. 11 of D. Legislative Decree No. 471 del18/12/1997 . Moreover, no provision is made to amend or supplement the information that will be properly exposed in the annual VAT return.

In general, they are obliged to submit annual data of all VAT registered for VAT, although in the previous year did not carry out taxable transactions.

not obliged to provide notice are:

• Taxpayers in the previous year showed only exempt transactions provided by ' art. 10 of DPR 633/72 . This exemption does not apply if the taxpayer has engaged in intra-or has made purchases for which you apply the reverse charge (purchase of pure gold or silver, scrap, etc.).
• Farmers have realized that in the previous year a turnover of less than € 7,000;
• non-profit associations, amateur sports and pro-loco;
• Taxpayers who availed themselves of the "system of minimum "
  
• The parties referred to ' art. 74 of DPR 917/86 (organs and government departments, municipalities, associations of local authorities, mountain communities, provinces and regions);
  
• Persons subject to bankruptcy proceedings;
• Individual companies that have rented the only company;
• Taxpayers making the annual declaration of VAT by the end of February, to use the Tax Credit to offset more than € 10,000.
  

are, however, exempted individuals who have achieved a turnover of less than € 25,000.

To determine the turnover of the taxpayer should refer in all activities, if managed with reeds separate accounts, I understand the calculation, the activities for which there is exemption from VAT.

Taxpayers who have been more activities for which they have kept separate accounts (including options) should provide a single summary statement of all assets managed in separate accounts. Data should not be declared for operations (separate) for which the exemption is provided.

If the declaration is submitted by a qualified intermediary, they must meet the following requirements:

• Release contextually receipt of the notice or the taking of office, the commitment to present the model and whether the communication was prepared by the taxpayer or by the intermediary itself;
  
• Release, within 30 days after the deadline for the presentation, the original statement, signed by the taxpayer, together with a copy of the notice of the Revenue, who shall certify the receipt;
  
• Keep copies of submissions, including on computer media.