Passaggio ai nuovi regimi contabili per Enti del Terzo Settore ed Enti Non Commerciali già presenti nel 2022
Come indicato successivamente, la procedura è da ritenere valida anche per il 2023 laddove necessario.
Anagrafica
Successivamente all’attivazione, all’atto della prima apertura di un ETS o di un ENC già presente nel 2022, se si fa click su
viene visualizzato il seguente messaggio:
![](data:image/png;base64,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)
L’accesso all’anagrafica per l’aggiornamento dei dati è vincolante e necessario per poter proseguire. Alla prima apertura sarà necessario modificare Attività (Regime contabile e seguenti), Situazione Ditta (Tipologia soggetto) e RUNTS (se ETS). Per dettagli si veda la sezione “1. Anagrafica” del documento Enti non commerciali, enti del terzo settore, imprese sociali, società sportive dilettantistiche: le regole base per il corretto utilizzo della contabilità GB. Il programma si posizionerà di default nell’ultimo anno aperto. Le variazioni andranno effettuate sia nel 2023 che nel 2022:
![](data:image/png;base64,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)
Effettuate le modifiche anagrafiche indicate, per poter operare è necessario proseguire con le modifiche contabili.
Clicca qui per guardare il videotutorial per il passaggio ai nuovi regimi contabili
Prima di iniziare
Prima di svolgere operazioni che coinvolgeranno conti appartenenti ai nuovi piani dei conti introdotti per gli enti, sono fortemente consigliate le seguenti operazioni:
- backup dell'ente in oggetto;
- lettura di Organizzazione dei conti negli Enti del Terzo Settore e negli Enti Non Commerciali.
Scritture in corso d'anno
Se nel corso del 2022 sono state effettuate delle scritture contabili impiegando i regimi contabili fino ad ora disponibili (per esempio 1), appare il seguente messaggio:
![](data:image/png;base64,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)
Parimenti al primo, anche questo è vincolante per poter proseguire con la contabilità. Premendo “Sì” si accede ad una procedura di raccordo che permette di indicare al software la corrispondenza tra il vecchio e il nuovo piano dei conti tramite un'interfaccia user friendly. Per dettagli, si veda il documento Raccordo conti per Enti del Terzo Settore ed Enti Non Commerciali.
Nel caso in cui siano presenti scritture effettuate nel 2023 con i vecchi piani dei conti, anche per queste andrà effettuato il raccordo con le medesime modalità del 2022.
Clicca qui per guardare il videotutorial per il raccordo conti, valido sia per scritture effettuate nel 2022, sia per eventuali scritture effettuate nel 2023 con i vecchi piani dei conti.
Saldi iniziali 2022
Effettuata questa operazione, è necessario ripeterla per i saldi di apertura del 2022 facendo click su
. L’operatività è assolutamente analoga a quella delle operazioni in corso d’anno. Per dettagli, si veda il documento Piano dei conti: raccordo saldi di apertura 2022.
N.B. Nel caso in cui alcuni dei conti presenti nei saldi iniziali siano già stati oggetto di conversione perché presenti nelle scritture in corso d’anno, non viene nuovamente richiesto il raccordo.
Effettuati i raccordi dei saldi iniziali, viene chiesto se proseguire e si dovrà fare click su “Sì”:
![](data:image/png;base64,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)
Per un dettaglio completo sulla gestione saldi, si veda il documento Saldi di bilancio ETS.
Effettuato il raccordo, il programma propone un prospetto così strutturato:
![](data:image/png;base64,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)
A destra vengono riportati i conti GB (selezionando
in
sono visualizzati solo i conti effettivamente movimentati e raccordati), mentre a sinistra i saldi, dove:
- nel 2021 sono presenti sia i valori patrimoniali che i valori economici raccordati per poter calcolare il risultato di esercizio al 31/12/2021;
- nel 2022 sono presenti solo i valori patrimoniali comprensivi del risultato di esercizio 2021.
Sotto è presente la maschera di sintesi:
![](data:image/png;base64,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)
Nell'esempio proposto è possibile vedere come Attivo 2022 = Passivo 2022 = Attivo 2021 = (Passivo 2021 + Risultato esercizio 2021).
Per poter scrivere i saldi al 01/01/2022, è necessario impostare la data di scrittura in prima nota, facendo click sul pulsante
e ponendo attenzione nell'indicare lo 01/01/2022 come data di scrittura saldi di apertura:
![](data:image/png;base64,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)
Successivamente, fare click su
e poi selezionare sia l’anno 2022 che il 2021 e confermare:
![](data:image/png;base64,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)
Clicca qui per guardare il videotutorial per il raccordo saldi iniziali
Il raccordo dei saldi iniziali riguarda solo i saldi 2022.
Cespiti
Effettuato anche questo passo, nel caso in cui si abbiano dei cespiti inseriti antecedentemente all'introduzione del nuovo Software ETS GB, si dovrà provvedere al raccordo facendo click su
. Anche in questo caso la procedura è basata su drag & drop (trascinamento) al fine di facilitare l'operatività. Per dettagli, si veda il documento Raccordo cespiti per Enti del Terzo Settore ed Enti Non Commerciali.
Clicca qui per guardare il videotutorial per il raccordo cespiti
Il raccordo cespiti al momento è operativo solo per il 2022. Verrà abilitato al più presto, laddove necessario, anche per il 2023.
Arrivati a questo punto la conversione è terminata e sarà possibile operare.
Per maggiori dettagli
Per un approfondimento sulle peculiarità dei nuovi piani dei conti, si rimanda a “2.1 Piano dei conti” del documento Enti non commerciali, enti del terzo settore, imprese sociali, società sportive dilettantistiche: le regole base per il corretto utilizzo della contabilità GB.
Per una guida alla gestione della prima nota, si rimanda a “2.2 Prima nota” del documento Enti non commerciali, enti del terzo settore, imprese sociali, società sportive dilettantistiche: le regole base per il corretto utilizzo della contabilità GB.