●Sale●VAT●The VAT calculation●Making

SaleThe characteristics of the sale are:•BILATERAL = To make that happen there must be an action of buying a buyer and a seller.• CONSENSUAL = From both sides there must be consensus (negotiation, conclusion, execution).•ONEROUS TITLE = buyer and a seller have obligations.

ALUE DDED AX

The VAT is a proportional (21%-10%-4% - 0%)tax that affects indirect manifestations of income. The VAT is imposed on final consumer.The VAT can also be general because it hasn’t specific functions and neutral because its amount is not affected by the number of steps that the product undergoes.the company pays the VAT payment once a month (15th days of the months) or trimestral.

THE VAT ASSUMPTIONS

• objective condition:there must be a supply of goods or services

• subjective condition: the operation must be performed by companies or of artists and professionals.

• Territorial condition:the operation must be performed within the state

TAX BASEThe VAT base is the amount on which tax is calculated.For the correct determination of tax, however, just remember that they are subject to VAT.The transactions subject to VAT are divided into: Taxable, non-taxable and Taxable, non-taxable and exempt.exempt.Taxable are the operations on which the tax applies to the rates established by the tax rules.

Non-taxable extraterritorial operations which are not subject to VAT to prevent them being hit twice

Exempt are the operations on which the tax does not apply for reasons of economic and social

Price of goods –unconditional discounts +undocumented expensesTAX BASE + VAT+Documented expenses +bail for packaging +interests

The making The making is a document that proves the performance of the

contract of sale.

issued in paper form issued electronically The invoice is issued by the seller and is deemed issued on the occasion of its delivery or shipment.

For the invoice is not expected schema binding, but the law requires a minimum amount.The invoice is composed of a tabular and a descriptive part.

The invoice can be

IMMEDIATE DEFERED

Must be issued and sent by the seller within 24 hours of the day in which the operation took place is delayed the time of issue. Shipping and delivery of goods is done with the transport document which must be issued by the seller within 15 days of the month following

Transport Document

• Is issued by the selling companies who want to delay the issuance of the invoice until the day of the month following 15.

• The transport document is populated with a free pattern, but must be issued BEFORE the goods are shipped or delivered, and need not accompany her during the travel.

• Also the transport document is composed by a descriptive and tabular part.

• The integrate transport document must accompany the goods during the travel.

•Elena liberti•Caterina pizzimenti•Eleonora gangitano