Peculiarità della registrazione in prima nota per Enti del Terzo Settore, Enti Non Commerciali, Enti Non Commerciali in regime ai sensi della Legge 398/1991, Imprese sociali e SSD
Nella registrazione di operazioni di prima nota le differenze rispetto agli altri regimi non sono molte e tutte concentrate nella descrizione della natura dell’operazione nell’ambito delle registrazioni di conto economico. Infatti, per tutti gli enti in oggetto, sebbene con modalità diverse, è presente una peculiare sezione della finestra di prima nota:
In questa sezione è possibile definire per ogni operazione una sequenza di attributi che avrà ripercussioni fiscali. La natura dell’operazione è definita tramite attribuzione di check che determineranno un diverso trattamento nel contesto del modello dichiarativo.
Le possibilità di combinazione dei check in prima nota sono strettamente vincolate agli attributi fissi presenti in Piano dei conti che definiscono le proprietà generali del conto
. Questi due attributi indicano che:
- se solo “Att. non comm.” ha il check, il conto selezionato può essere impiegato solo per registrare operazioni non commerciali per natura → per maggiori informazioni in merito a questa caratteristica ed al comportamento in prima nota, si veda "Proprietà conti ETS/ENC";
- se entrambi hanno il check, il conto selezionato può essere impiegato sia per operazioni non commerciali che commerciali a seconda del caso → per maggiori informazioni in merito a questa caratteristica ed al comportamento in prima nota, si veda "Proprietà conti ETS/ENC";
- se nessuno dei due ha il check, il conto selezionato può essere impiegato solo per operazioni commerciali → per maggiori informazioni in merito a questa caratteristica ed ed al comportamento in prima nota, si veda "Proprietà conti ETS/ENC".
Organizzazione e struttura dei piani dei conti degli enti
Per una guida all'organizzazione generale dei conti, si veda Organizzazione dei conti negli Enti del Terzo Settore e negli Enti Non Commerciali.
Enti del terzo settore
La sezione si presenta così:
IVA
![](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAA+0AAACDCAIAAAB3M23zAAAAAXNSR0IArs4c6QAAAAlwSFlzAAAOxAAADsQBlSsOGwAAKOdJREFUeF7tnQtwFNeZ70dCAiQM4mEbm4UYZAIOeOFaucLsLlk/srJTJl4Xe0u5rrW9qHbDYqhar+yrxEG3sosrW+La1iYKqYI42PeKOE55o9qgXJuszdwbkg3rxOhaGxyDwYBgbWzHxoDEQzz0ul8/pqd7pnumZ6anp3vm16WixOj0d77zO6dP//vr75wp6+/vj0QiNTU1AwMD8gsHBCAAAQhAAAIQgAAEIBBwAt3d3eUBdxH3IAABCEAAAhCAAAQgAIFkAuh4RgUEIAABCEAAAhCAAATCRwAdH74+w2MIQAACEIAABCAAAQiUkR/PIIAABCAAAQhAAAIQsCXQ0tLihkx7e7ubYpTxkAD58R7CxBQEIAABCEAAAhDIM4G+iQ0NE/u0f/NcFeaDT4C8muD3ER5CAAIQgAAEIBAYAqKhp9ZMjf00RwPjWGaOlG9pmLzFeBRQHwxSGNjmfGRWLaU9JYCO9xQnxiAAAQhAAAIQKH4CQ139A/3y03t5f2NNw5bwq6naS9HoJQ/7rWGq+WiO9m2xftIQf4TwsNbSMxX+kVd6fUaLIQABCEAAAhAIBAGRv11DPa0T9aB8PFRvCnVHJPIdi9+nSYZJKmlv0Nx04xRzjZXN8TcGyud9WyYbLxDUpw4lGN/aU95apzoWS9TxEml9W68swdSPjgYxbfkkur7Wy9pK1hY6vmS7noZDAAIQgAAEIJAzgYahpsi4w0qCSvmWtRMWd6lx+q6R1rV6/nq0eXLr4kHlQ/mJXkohX5NK2hs0eyyn7Fh1zlqjaPTq/W3qh/2DTWrp2vXaf5UXCJHWSVv6RtdHz7XVj7b1pvcqZ0AYyCOBQuh45d2KL+9TfKvI3EFOlUabtTdMzVvSNb8gbudxjGEaAhCAAAQgUMQERhbUl79zNBLpG78jcvkRJfIciYi476l8RRH3lTs7h7o6hly0P6mkvUGzJeWUr64ftdQoZ/XEPkyutfbKqnoXvuRepKe1Lp5Zoy4iMH/iiwzMvRHBt5CJjk/Mbcp2aUft+mi/8/sUD1Vs6ory1Dn2lUabGzubupTXSx3rUzZffWq24ROHz9jPU89hFgIQgAAEIJAFgXHv9IwuuDESOVreEz/bEPfj9rs02ZdU0tag2ZpySmWjnkJT3an9Sc6qHxV3Eo5Yao2k07h0KLdiqfNqSKvJja5xdiY6Xjkp3i29bfsbp2Yr5T3yPjRm+g7vjzSt1J7RsztE3Pe21Sv8GfvZEeQsCEAAAhCAQB4IRCs7IyOflnSZG0fre8olLq8eMXGfS4VpDdaOLI7EVtwqaTPnlKRzOSu50mh1XeuIujZX0mly8Ylzg0UgUx0f9772C5Y3M6ZgvSVgHEsn0V6uqH8yR9zNMX7lj31b1sqDYuzVi3yiFd6iJaUojw3WtwKxuqzV6DVZQvt2DlqMxyqINdGpRQYCe09s3idojeps1GowCjjV7uKNhFLE9AwlrddA2Luk/4FAfrCuPbyBAAQgAIHQE5B1qI2VTV2DSqROSVmp3KmteBVxXz/0BVHV6oeNzZXmlkab1aWlCY1PLmlr0HLW0Mqmyqdiu+VEm6uVykXc90zYrLkRi/H3HR4XaRpSnFSybjQTo59erKYDcYSZQPY6Prq5tScWYhb5WLdjlb4wuXfVjjpdY8rnjftjC5aVcHLCEW02ndYWkeFUu/4ZLeqsrnDWQ889re+sVP+vrHdWsk5iR29bpFWrq6HD9KHU0/RV60Joqal1sZrX0t/ftVg/SfXGMC5/aOpsjHtu2yJzA+w9sRkN5kapS7bjh33taUdU7fqvNnXqc4XMFjs761cps4UDnLTmKAABCEAAAhCAQAYEYtksdcrC1titfXT9M8o2lMoOMI2RLn1Jq7qidH+1vl2MVdBbK0wuaWvQclJDx7lVO/S9aBojqlKPDHV0DXVqbqyV5wflXUHt+ktNnaoPa8sXx9RYwyMxb/35SilLxjyxxQxGW4qimer4eCfsFGmtj1yR9JG2Z2LCWQnU71cXbls/t/eiJ/YsKKo4QeMaJ9S36ctGEk0kvBOQPytPFOJMr9VU35anOuNGGh5pq4+LYJPxGxfUR+w8j7fIkWSyJ+76x7Z2N6c2rDSEvMj4xMcWxYLFpYIsFXDTDspAAAIQgAAEwkVA9prU9n5RfyyCI/4nNUKvHyLQY+XVBa8NHU4b1ySWjCQbVDd6r9X+VewnnaJUENse55mhiJ4rP9Shb5gz2BFV028UoRBrSMxgin5Y43zYnhVNyAI2xz5Nkdpw9XwAvc1Ux2uRciW0rgne2GF+yKpr7VHVuZIUnvpo6FBC4Pp6ZtePZqbkEanKXIMSde9p6nKTQW5138ZNuxYlFnP2JP9drQj5p5RkGkXGx1PvC+lS/htNDRCAAAQgAAEIpCGg5O1oi1/ryr+acqdLUIadQKY6XmuvkigSy2jRPrEsS45lwHx6cVo8Rj6MkiKz1sWXe0kq+NrIM/HEmniujpLEo+wJ4xTVt/qyWFmSkuqwa5GlvLMnaVvtSQER8j07Xukzy/hCu+RJuzACAQhAAAIQgEAOBJR4v/66wPxaIEuL7bHja3+36ct/+w3bn8c2tGVpndNyI5CdjlcTsePZ5JKoYhXhfdGoEqxXlGarvtQi0vdKbGVF3ONosxGEr42JfuUXI9kmqXHWGL/JphKKT8qniZ2upJPHPTFn9jvQc2qRqbijJ7l1SAZnq3jr5NklFo1P4ZKLtbMZ1ExRCEAAAhCAAASKiMAnZ4cOvndx1xv93a+d3vRPJ7Sfb/zwxOr2w8bPf/veceNPCb9s+F//YS759e+/axTo+uWpl18/LcY/OHWliIAFpSnZ6nhFpWtJMcrCUGVTRFndamz4X/fUYbWB5ryZte/IyoqEKHjDSllyqp+lLAlRE7bU9HUt2SY51UZ5foifo9pUDiUBPuU3DDR0qPtkqoey9DZd0N6pRfF+c/AkXx2rJv6rO/nEoSik5E2IsXjAZ5fy1VTsQgACEIAABCCQLwIJkl00t0hwTaO/sPvkjtdOiebWfo58cDE7J979+LJhRES8SHkxrml9+Vd+R9xnBzb5rDLJUJFPa2pqBgYGvDJqb0eSPp5awO7n+YWMdQhAAAIQgAAEIGAloAnrtxV1Pjh4Wf3+18yP+bOqKsY5nib2Mzepn7Fk3qSFsyfeNKdKqsjaSAme2N3dnWcdL9q9sTNG1nXuegl2BU2GAAQgAAEIQAAC3hGQPBZR7YdOXBKF3X9hOLXhq2sqr55S8alrJ0yaME70tFa49voJ4yuyTNwwZL08QsiTw9vvDZ4dHEmbWlM9ofymOdWfmVN189zqWTPGewejOC3lX8cXJzdaBQEIQAACEIAABAJHQPT6W8cHJe7+1rFBJ+0+dVLFddMrZ82YUFOtSHaRziLffWuJSHkR9JKxc/HKmPybQtyLn+Le78+rFk0vv/vmYYgqQseHqLNwFQIQgAAEIAABCNgQuDI8uvfQ+TcOX+g9ct4WUJDj3Fq+fupnDxH0ty68avlnpkhDGAEGAXQ8gwECEIAABCAAAQiElYCEtHe/eXbvwfMi5ZPbELq8cy0X6LfHHfP46+Zf9bmbJ8u/Ye0wT/1Gx3uKE2MQgAAEIAABCEDAFwK/Pngu2juQvKWMJMlo8l3+9cWRfFUiifVvHrsg+f3yb0Idks2/sn4q4Xl0fL4GH3YhAAEIQAACEICA5wQk7v7zfWdf7e3/ZGDIbFxWhf7RosnLPzP56imVnldaWIOS6N97+Py/HTif8NAiOTYrbp6yctm0ks2eR8cXdmRSOwQgAAEIQAACEHBLYM/+s13/esq8gFX2kxEt23BLTSns7iKZ9HveOrd730ACAZHyd312agmmzqfX8S0tLW4HF+UgAAEIQAACEIAABPJA4NLEGwenLB8pj+eFl48MVg3+turi22Wjl/NQYaBNXqpacHHSkuGKGYaXAqH6wm8ESNnYSKBdz8G59vb2hLNd6fht27blUKly6vbt21evXp2jkcKeXgRNKCxAaoeAPwS4VN1whhKU3BBwU4ax5AOlM+eHvvPj472H41/WOe2qyj/73HX3/uFM29qLrFNSNEeYPB99/9iHgwaH2ddM/JtVcxfOKcJVsGvWrMlex+f4Va/yuCA6Pkcjbi6V/JUpgibkDw6WIRAcAlyqbvoCSlByQ8BNGcZSvim9/Prpn/zqjLEXjSSCSw7J7UunpPh6piLrlLTNkfW+Xb88ZV4tIIlGD9xxTZGl2UiCjK2OZxtON9cgZSAAAQhAAAIQgIB/BCQF/Bs/PCEK1RDxX7x1+tNrbpBE8Ky/Y9U/732saflNk/9xzdzVfxIX7nveOvv1778r29346EXBqkLHFww9FUMAAhCAAAQgAIFkAvK9SH///feM7Vnmz6r6xl98qvFzM1DwTqPlzv80ddNf3iCReK2AhOflKUhC9UU/utDxRd/FNNCBQN/Wu6betbUvq78CFQK5EzBGoNNQTFsgdx+wUCIEos1T1aN5a8p5r0RouGxm6nuESyNZFdv1Rv+mfzqhbckiwl3k+9f/fLbsCp+VsZI5qW/rl37vnuEFMzf819naNpTyHmPry797YffJwiCQ8eMsMTx0KSQ6XrmctEOhosxIzVEzBeXv8U/UGctawENkmMovgXhf6/cdS097WHftul39u9bVOlhM/VcP3cBUwQlYpxf/3Ek7xtIW8M9Xu5oKwq1w0iqOwKuGZzHXZdn8aHNjZ1NXvxwd61LOe56PKL2Npvux9W6dpkLfECVWpGqNPF6AsecqXdhY9Er3a6cN6Sl69PEvzZJ0mux6RhVO2cLPrkofznIaFbH+umlO1RN/MUfeYGi+yEPRtlc+cuGXx9Kx79UdkVV313o1XTg3ICQ6Xrqnd9OyyLJNvYrwaljZFOncaZJ3gmtv08oGvZnRnZ1NTU2dTzuGWl30J0UKSkA6WrnlKEdXpJGHsoJ2RvFXbp1eir+9XrWwZLl52XBf5rq+Iwci8TukV/3v2o5yP27MPrLmCyKlMaaK5NbjHORx3XCHgopcbIyoj1Xa0bvpgKFXRMTveO2UdqboUUkUMfRoVvXmCD+rOv04Kd5ZQq8xKXCrPf8YOTaSLp9eynssHXUZH/FyurAnGxIdn+B8gpBPlvErO1Y27d3xqlPOhB+jjDq8IdDQ0d9luQmYHsVNr6zMD+jGxwlFtVDWVu39cnPUiGwlREa0lz6WuJddnRZrCUEP9WzTGyRvUGDFHwJqzzY36z0og8HoTX1kJXa9WaFkMlSssdVDm40xEzPoEHwN6OjynJt0d+J13bf14Q17I3s31BlvZy1FtGvX5yMhvizTieaENWjowrH0c11S8xPmNPuWa2d1SkDEMu/Z4FXPz8PwWvnIpmX2kbUMK8sXIochY74A3dxiXI28vq1Pd4oI7YgFHuUkUXraU8OPv/N3hoj/+OiBKZ+dpey4kuJe44JfZvBT3tfi7bOp13HqSzuXpirgAmnt3auWacWM/lJ/eW7bY1+5f+G7b76s/VGkfOoEG0XGJ0tHu2ZZJYPDpR2T8YktyGmeLCYdb43I28j4BqUEQt7FJRCGIqbHNrkE6nas0oP1vat21GmKJ9ps+nRT5NBR/cMNi/SYR9ci7TNRAIdWqhEQ0ywq94Z4XEQmhKavWLNtxLrJ0Aa9Tos1eW8Qf9hwcDIMqPFRJ7D3wMLvqq+DmkQzPhwxft8cew1oDCS152MzeaZDxcQ7VqNlKNn0R7BHl7fckq/r2nXf1V7Mqlesqn2Ud+nx6zdivj79Gc61677SFH8/LGJgmbxL18RZxo6lmetsmm8/p1labj7LrB7dT5s5g1RciGwwrp6YPefrxbnGvCBK20DvWKl6JeEWo1UvS1r/ZUT/pp0l8yZ9e8kz//0/P5Y84ZjuNVZ++j0uqS0Zw49PbglBNPt+U+tNMfWlnUvTFUjTO9HNG0z5GEZhvRW7v/9o7aAu5SXBxnnZqyrjE6WjDWER8Y0HYhkDSp6I/eEk4zUdkq7J9vcXJxDhjMdHzELeVsarJRDyaWencBS4caF+rcgFG9n03ZjKVh7DDxzRw297Y5OY3D3Ve5VyP930iB7zaOjQ71/xj5KbrigksW8JlCiP+Er0xDCkBJaMnC6TNcVHzZkUToYDN17KG3ZNikWUbjX/bow365DQRl/GQ8VMOlaLZXJL7oqAjy7PuSVd1ylHZzwy5+sglptNbFJQxICNSHPtmJu5LqFtqea0dBhcTpvpzLj4u/q0Y02uSXW9pLCYP0Sx9zyxlXhWJ/LLavDy6NadH2n7S86aMf5v7rtuwd33mjSi3b3G/h5ngy5D+Lb3NZPZ5HpTTn1p59J0BWwHQ7yzdkpozvx8qhePt+LvH5x46dAx7ePnXvn4g1NXbCzqMt4qHW0Iqx8ZIsRxnCoTtd4umzJZzZPO10RYdXxcyDvIeIS8i6k1LEWOHtpruGqeaus27NXm1oYOJShqSWRRMkIzOpQH771NXW6SIg0x51SBrZMZeUPhcBFwGhJph4pdM+PPhGluYFOnGpdAuHAZ3qbmZnNd27XT9OZbeBSChCLk1QRnQwyoXmThWNq5zsPmeTFtZuBOg2NyTdyIm+slf4jM+fEJN4K8szK+xqh89Mrz/3DftVdPVy7ulHgzucd5BV8d1q7urW66MoPRk1RU6ywlHu6mpoGXtkyYVClGlB1sdv4uuWLTlRuPAdu01F3j1TCis4zPuN1pmhhaHR8T8hYZrzwU6mmAoukaOyNE5DMeMAE8QS6J+CIt61Ik4zncyI3plde3D8sdtXb+ogyaIjdcdT8Hm6d6GyuL5jvtcqMXdnAyA4coGh4Ciq5wGhJph4pdM1MZlPLFMrrccEu6rpN4yVtuPe9JWzDo9Jo7v+NJv/WbZXxWjrmZ6zxsSY7TZoaeaPkdD28+5Hyei+vFZ0SGr16xUl7NJK4VkK8r+tlv+rWqapd/6sTR37gZzBnd47yBr3no6t7qoiszHD92xbVmmXJdbW0ePfTrS3Nvv2+mtvW+0O49ct5S0EE62rTUXeO9lPFpbgdKO8Kr4zUh//TDpp1qVE1vWgSuJrcmpeR5MHYw4R8BJRlNFLYmsCWooKn02NEXjaqpLM3GUhPjMlPurEbvR5tT7ZaghOKT8mliVSivJE2G7FPxzDycnPSPGTX5SEC9A2h7gWQ8VGzdNBm0+XvRjC433Oyua+UCNzIcEmODyi3Ax743VaVON3UyVcX2TbPG7Vw55mauS2h+UmOVFXgultSq57mdNjOxmZq+eoV0dup9lMX14jciozluWbkYfVqzLdLzhRf0BO5Lh968evZkzUj6MZPBPS42PeUC32hbcr1ZdKULUq6KSCKtdSeMpLP0qebPZ1XdvlT/iqjnoieNr8jVUdtKRxvC8rY0rgfMfWS6TDyU8alvB3pbQ6Lj1cxldZsC0xSlCPm9e+MLHKwZNkoDkzaodDUuKFRwAqa8FHV7LiNMruzgJKtbY3vBTK17+ojW0Yv0HSzU/by0V6INHep+VOrRGDG2JbW/yo0tMGxSIy2GZIFLuqC9g5MFp4oDDgRsp5c0tIwhqq6Bjg2JTIeKqRJ7g8leBGh05Z2b/XWtpGdo17W2w3dX/OJ/+NAiP+Lxdg1XEhfkVUlsIY2yytWVYxnPdZbm53RN5zRtZlmziikuCM1ztOPUWkBEJumawy0mkZUS2lc3VFaPGxYuOziyRMpItPjpe9827mQuBrPbe5zuQDbwbfvZpt4cpr4sh5J5GKl5tQmxOpsZdeWyaePGlOT48xeG9x4yQvIppGNyS/XnBq3v7PsoYZGMd/OkE6kyeX0jf6upqRkYGEgu1NLSsm3bNts/uWff3d29evXqHI24ry4fJYugCfnAgk0IBI2AH5eqvmWMm6UUQcOj++MHpeSmh41bYSgFdMg4ugUlNz2WgpKxYfzymyav++J1bqylLVNknZJxc5ynmpdfPy1LEQSgN7TtKpLAvCy9TRfuc+5DZ+dFkLe3tyecKXBCEo9PO2wpAAEIQAACEIAABEJF4LfHBzV/b5k/KVSOh9LZ5Z/R05Z6j1wwp9Z41xjrWnfv7KawlD4ev2LFCl88oRIIQAACEIAABCBQKgQujVT8y7GF0tpxZWMra9+Wf0ul5YVr5/95d/65KxOk/ttm902feLFwjmRc8549e2zj8el1vOTVZFyb9YTt27evXv3FHI0U9vRf/OKtpUuXFtYHaocABNIS2Ldv32233Zy2WIkXkAkNSmnHANN+WkRSQK44bo5pQanz0m3JxY59OPjoFmWL5HnXV39rfSZ7rKWssqysbGzsk7RehaWAt/PV5h2f/Kz3nLT9kT+7+s5b9PB8KFCsWfO17HV8jqntam4TOj4U4wQnIRBuAuh4N/3n7X3RTY1hLIOOd9Nr6HiXlETHv//++wmF9x27+L1X++XDpfOq/vruqW5MpS3z7LPPbty40XMdv327vqlOCgdkJWQkomSfe3t4O1+9+LP+F3efEQ/vv2Pa/Xd6w9zb9jpZc9Lx5Mf7w59aIAABCEAAAhCAQJzA2UHlC1zlqJpQFnwur6c8Pv/5zwe/CeLh1Kt03fvxwHAoHE7rJDo+LSIKQAACEIAABCAAAY8JVE3QNdjwcDgy47c4Hx6jyZu5/vP6s9O0q8blrRJfDaPjfcVNZRCAAAQgAAEIQEAIzJisS8mBwRGA+EOg/4KO+poadLyOXPbKdPv1cf50ErVAAAIQgAAEIACBgBOYUq3HUk98MhR3dffjvzf78SrT/6fPnj3z2eMBb0tY3Pv4jJ5OMy32EBUWz538zCUer3wNrXxTZmfYGeA/BCAAAQhAAAIQ8JfAjMkVM6ZUSJ0Xr4wd/kD5qlHluOPJjzYenP74bu1/Fc92VD3w/Edfnuuva8VZ24VLo28d0/eaXDBnYnE0Mhcdr3y5cH+v+VuWi4MJrYAABCAAAQhAAAJ5J7BojrKXuRwH3rtsVDb85W+fO/jQdFHyx5+dsfGm00/ekXc/SqOC19+Wr39SliLcPG8i+fGl0ee0EgIQgAAEIAABCOSHwJK5uo7/9cHBoRFjtevcs80PVD1038y/3Tj0/JNh+rKi/FDyyupLvzqrmbplvilxySvrBbKTSzy+QC5TLQQgAAEIQAACEAg/gU/PGq+l1py9OPqT15XvJ9KPO548/cAbFTc9f5pYvEe9/NJrA8c+VJKXxleU3VkXpm+ASg0AHe/RAMEMBCAAAQhAAAIQyIRA5biy//IHV2ln7Nk/+LvYKszI7senH3zgopZdw5EzAcmM//EvBzQzdy+bUjRJNdIcdHzOowMDEIAABCAAAQhAICsC8mWus6+ulFMlr2bbrjNqds3u6Q8dPPftJ09/e2PlQ+a9a7KqgJMikc0//uTMeWXHSVHwDzVMKyYk6Phi6k3aAgEIQAACEIBAyAjc/7kpEpgXpyUe/+Ivz1Y9/lDVA81n50Yic798yrR3TWFb1draesL5KKxvqWuXjBpZ4aqVeeiuaZJXE2RvM/UtFx2v7jtZt2FvZO+GuqlsIp8pespDAAIQgAAEIACBeTPH33ernrEtC153vfcdY48abe+agu8fv3r16tnpjmD2Y+/hweejZzTfJC3+zluKJzNea1QuOl7dd9I4dq2rDWYf4hUEIAABCEAAAhAIMIE7lkySBBvNwRf/ePk//7/zMWfnnv3JiQDsH38qEnHzEyzEIuL/xw8/1vaanH1N5cP3zgiWf154UyY6XOzU1NQMDOgrAMxmW1patm3bZvsn97V3d3evXv1F9+UDWPIXv3hr6dKlAXQMlyAAATOBffv23XbbzTBJTUAmNCilHSRM+2kRSQG54rg5pgWlzku3PfHEE6lLjkQqj4/ccnbsGq3Y9eWHryt/J63x5AIbN24cG/skixODeUrW85Xk0vzjj05qIv7aaZX/8Jczr52qrEMI6bFmzdfa29sTnBeBnV7Hr1ixIqRt9tDtuXPnHj9+3EODmIIABPJBgEvVDVUoQckNATdlGEsuKd1+++1uSpZXjL+1sf3aG/9AK/z+/l29Lz0xOhz7qlc3JtQynZ2drssGvWB2Y+zg6WvfPq0/EdVMuLT8+nerK4aC3tSU/u3ZsydLHf/ggw+GuuU4DwEIQAACEIAABEJBYHg08tK+icdPjdO8nT5p9N4ll+XfUDgfBCcvD5e9un/C0ZM6wGsmjzZ+9tKECuM7toLgYzY+/OAHP7DV8bnkx2fjB+dAAAIQgAAEIAABCNgSqCiPrLrl0i2f0oPHpy+Uv/B6Vc/xStH3HGkJHPqoYvtrVYaIXzhz+P76i0Ug4lM0HB2fdlRQAAIQgAAEIAABCPhH4PYFV/50qR5FFgW/58h4UfMfDqDZHLvgwpWyHf8+8ae/nSC/aIWE4T2/f1mei4r7KPb2FXfv0ToIQAACEIAABIqRwI3XjNxff+n6Gj0OL4H5F3uq/ve+iWcvFdX257l3nSTSyHPO/9xTbSQjTRo/Jrk0xjuN3KsIsgV0fJB7B98gAAEIQAACEChRApIWL2khn7/pspEZIhkjz+2pfvVAPOpcomjUZsubil/3jX9ujyXvqH7u0Oo/vDh7mvLtraVwoONLoZdpIwQgAAEIQAACoSSwZPawCFMJzxveH/igQsLPouYlSB/KJuXstCTPiIIXCL/qq5R4vGZPlrTKY8+K+VeKOyE+AV6JjoCchxAGIAABCEAAAhCAgB8EJFFE0uVFpBphZglFi5rf/quqrjcmyuJOP5wIRh2ySECS4L/3r4qCN1Lhp1SNSSr8g7deNNKQguGsH16g4/2gTB0QgAAEIAABCEAgFwIiUiXtW3azkcCzYefEmXGia5/7t2rJES/i8LysCvj3dyvluUUWCZifW+QJR9az/tUfDcrWNLmwDe+56Pjw9h2eQwACEIAABCBQWgTmzhiRwLMIerNyPXuxTPamFJkrP6J3i2ZnG3kyefNEhbxzkFUBP3/H8qAiTzV3L7781388WCLrWZ1GOTq+tK5/WgsBCEAAAhCAQNgJSIKNZJL81YpBWdZpTgcX4St6V4LWW35eLZvbiKYPXZBesmUOfFgh2f/ykkEeS/7vwQnyzsHoL9lHctGsYXmSkSyjRdeXaAzePHrL+vv75f81NTUDAwPJw7qlpYXvcw371Y7/EIAABCAAAQgUMQHZx+bIyYqjH48zFn2aGyvJJzdcPTJn2oio/ykTg/jNpuL2iTPlx09VyL9ODx6y0nf+tcMLZg4X/ZbwtgPV6ftc0fFFfF3TNAhAAAIQgAAESoWALH49erJCtlH/j0/GGWtAExove1mKIJYQvuSlVI8fk/8WhI7ku5+9WH7yXLko+CMnx8kvtm6IZL9hxsjcGcM3XjsiTyMFcTUglaLjA9IRuAEBCEAAAhCAAATyS0Ci2kaE2zZIb1QvUl4Evch6EcqygnZK1ai3MXt5ojhzQaLsZYNXyiVxX5xJm74v7w1kGYD8W4L7zzgNC3R8fi8YrEMAAhCAAAQgAIEAEhDdLCnm8mN846lLJ0VGjyuPR8HlvylyWt47Y4mpm5Pa3VQnxkW4awreTflSK4OOL7Uep70QgAAEIAABCEDAQkDktREUH7xSVqhVsBL7nzZpdPqkMfnluhol7l5SX96UxaBEx2cBjVMgAAEIQAACEIBAMRMQKS+CPn/iPkGya6n5xQw0P21Dx+eHK1YhAAEIQAACEIBAMRJIyI1JnSojYXVz1o2k2hNi93BQOOl49o/3EDKmIAABCEAAAhCAQJEQ0BLWjZ/ltVdS/GgrU40fRLw/gwAd7w9naoEABCAAAQhAAAIQgICXBNDxXtLEFgQgAAEIQAACEIAABPwhgI73hzO1QAACEIAABCAAAQhAwEsC6HgvaWILAhCAAAQgAAEIQAAC/hBAx/vDmVogAAEIQAACEIAABCDgJQF0vJc0sQUBCEAAAhCAAAQgAAF/CKDj/eFMLRCAAAQgAAEIQAACEPCSADreS5rYggAEIAABCEAAAhCAgD8E0PH+cKYWCEAAAhCAAAQgAAEIeEkAHe8lTWxBAAIQgAAEIAABCEDAHwLoeH84UwsEIAABCEAAAhCAAAS8JICO95ImtiAAAQhAAAIQgAAEIOAPAXS8P5ypBQIQgAAEIAABCEAAAl4SQMd7SRNbEIAABCAAAQhAAAIQ8IcAOt4fztQCAQhAAAIQgAAEIAABLwmg472kiS0IQAACEIAABCAAAQj4QwAd7w9naoEABCAAAQhAAAIQgICXBNDxXtLEFgQgAAEIQAACEIAABPwhgI73hzO1QAACEIAABCAAAQhAwEsC6HgvaWILAhCAAAQgAAEIQAAC/hBAx/vDmVogAAEIQAACEIAABCDgJQF0vJc0sQUBCEAAAhCAAAQgAAF/CKDj/eFMLRCAAAQgAAEIQAACEPCSADreS5rYggAEIAABCEAAAhCAgD8E0PH+cKYWCEAAAhCAAAQgAAEIeEkAHe8lTWxBAAIQgAAEIAABCEDAHwLoeH84UwsEIAABCEAAAhCAAAS8JICO95ImtiAAAQhAAAIQgAAEIOAPAXS8P5ypBQIQgAAEIAABCEAAAl4SQMd7SRNbEIAABCAAAQhAAAIQ8IcAOt4fztQCAQhAAAIQgAAEIAABLwmU9ff3i72ampqBgYFkwy0tLV7Whi0IQAACEIAABCAAAQhAIEMC7e3tCWd0d3en0fEZVuFYfGxszCtT2IEABCDgRGDatGlnzpyBT2oCUHIzQqAEJTcE3JSRsaTFTDkg4C0B0fHk1XiLFGsQgAAEIAABCEAAAhDwgwA63g/K1AEBCHhA4NjWu6bdtfVYJGL84oFRTEAAAhCAAATCSgAdH9aew28IBJhA9FF5kZx4qBLc9shUl89bt+vMrnXzAgzAM9cUNPrhyM+pjJtzPXO0oIbctBRKUHIzSKHkhhJlAkQAHR+gzsAVCBQLgYZvSZa6HL1t9ZH6tl7tPyWivL3sw+ijda2Lf6Th+9Hi1rpHo8nWncq4OddLXwtny01LoQQlNyMUSm4oUSZQBNDxgeoOnIFA0RNIDncd27q2tSfS01qnxp2NxJl4OD8pEJ1p/D6sUKM/7axve6RBc7/hkbb6zp8mCXmnMm7ODSsXq99uWgolKLkZ7VByQ4kywSKAjg9Wf+ANBIqbgF24a966Z0xhezVqryTOxI7etoh9ILq4SUnrjh3Zn9jG/UcScpOcyrg5tzgAumkplKDkZrRDyQ0lygSMADo+YB2COxAoYgLHtj6dPsCc2P55X1hVX8RM0jRt8XxjGcC8+YvtCzuVcXNucZB101IoQcnNaIeSG0qUCRABdHyAOgNXIFB6BJICzDoCU/pNnWTdlOxh4mMTLNSwOJVxc25xgHXTUihByc1oh5IbSpQJEAF0fIA6A1cgUHoETNGveONlu5u1kWfiiTUlGo+3CcAn4XIq4+bc4hhtbloKJSi5Ge1QckOJMgEjgI4PWIfgDgSKmMC8dV9p6mndrK/VjG5u7Wm6R1nFqdw+e945Emu5NfB87JUdpRqPb7jHFpdwiq/0dSrjfG6xDTAouelRKEHJDQHKhI8AOj58fYbHEAgvgYZv9bbt/5K2Fc2X9rf1fkvbjEXdi0X7WDankVWuyiaL+oY1a99ZXKLxeOFijyuiPNvUr/qCmjrvVMbp8/AOHifPoeSmT6EEJTcEKBM6AmX9/f3idE1NzcDAQP68Hxsby59xLEMAAhDQCIj2l3ScoqchiUc/veeM/hCUeWuh5IYZlKBkEMj9itO0FgcEvCXQ3d1NPN5bpFiDAAQgkG8Cssu1lpDEkYIAlNwMDyhByQ0BygSXAPH44PYNnkEAApkSKJEYaqZYEspDyQ1AKEHJDQE3ZWQsEY93A4oymRKQeDw6PlNolIcABIJLQO6XwXUOzyAAgVIlgI4v1Z7Pb7v90/H5bQfWIQABCEAAAhCAAARyI9DS0pKbAc7OgEB7e3sGpe2KouNzBMjpEIAABCAAAQhAoEgIiI7/5je/WSSNCXYzHnvsMU90/P8Hh/3Duf9uQegAAAAASUVORK5CYII=)
- “Non comm”, nel caso di registrazione di fatture passive afferenti all'attività non commerciale dell'ente, la sezione identifica la non commercialità della voce. Selezionando il flag, la registrazione non avrà rilevanza IVA.
CONTABILITA'
![](data:image/png;base64,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)
- “Non comm” identifica la non commercialità della voce. A seconda del caso, il check potrà essere o meno accompagnato dall’identificazione dell’attività di interesse generale a cui si riferisce
. Per esempio, la registrazione dei contributi all’ente nel suo complesso è un’attività non commerciale ma che non è attribuita ad una specifica attività, mentre un contributo ad una specifica attività necessiterà che venga specificato l’identificativo dell’attività stessa.
- “Comm.” identifica la commercialità della voce in oggetto.
Le possibilità di selezione dei check sono strettamente connesse agli attributi fissi del conto individuabili all'interno del piano dei conti:
![](data:image/png;base64,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)
Check di non commercialità
Il check di non commercialità, se apposto di default dal software, non può essere deselezionato ed appare ombreggiato. Se l’operazione avrà natura commerciale, questa natura potrà essere indicata selezionando anche il check di commercialità.
Di seguito uno schema che sintetizza le possibili operazioni che l'operatore può eseguire al momento della registrazione in prima nota. Lo schema è strutturato sulla base della nomenclatura dei conti, degli attributi fissi del paino dei conti, dei check proposti in partenza e delle azioni possibili che ha l’utente e le conseguenze fiscali così determinate. Il riferimento è ai codici conto del relativo piano dei conti standard GB, tenendo ovviamente presente che i conti 7xxxx sono ricavi e 6xxxx sono costi.
Conti
|
Attributi fissi
nel Piano dei Conti
|
Check proposti
in Prima Nota
|
Azioni possibili
in Prima Nota
(alternativamente)
e conseguenza fiscale
|
Conti non commerciali per natura:
- 70010; 70300; 70310
- 72100; 62100
|
![](data:image/png;base64,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)
|
![](data:image/png;base64,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)
|
- Nessuna
![](data:image/png;base64,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)
Operazione non commerciale
|
Conti non commerciali che in alternativa possono essere impiegati con commercialità:
- Tutti i 70xxx tranne:
70010; 70300; 70310
- Tutti i 60xxx
|
![](data:image/png;base64,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)
|
![](data:image/png;base64,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)
|
- Lasciare solo "Non comm"
![](data:image/png;base64,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)
Operazione non commerciale
- Aggiungere "Comm."
![](data:image/png;base64,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)
Operazione commerciale
- Aggiungere Attività di interesse generale
![](data:image/png;base64,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)
Operazione non commerciale
|
Conti commerciali che in alternativa possono essere impiegati in modo decommercializzato:
- Tutti i 71xxx
- Tutti i 61xxx
- Tutti i 72xxx (tranne 72100)
- Tutti i 62xxx (tranne 62100)
|
![](data:image/png;base64,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)
|
![](data:image/png;base64,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)
|
- Lasciare "Comm."
![](data:image/png;base64,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)
Operazione commerciale
- Deselezionare "Comm."
![](data:image/png;base64,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)
Operazione non commerciale
|
Conti non commerciali che richiedono l’indicazione dell’attività a cui si riferiscono:
- 73000; 73001; 73114; 73120; 73010; 73030; 73200; 73225; 73100; 73101; 73220; 73302; 73110; 73111; 73230; 73301; 73112; 73113; 73130; 73000; 73001; 73114; 73120; 73010; 73030; 73200; 73225; 73100; 73101; 73220; 73302; 73110; 73111; 73230; 73301; 73112; 73113; 73130
- 63200; 63510
|
![](data:image/png;base64,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)
|
![](data:image/png;base64,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)
|
- Aggiungere "Comm."
![](data:image/png;base64,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)
Operazione commerciale
- Aggiungere Attività di interesse generale
![](data:image/png;base64,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)
Operazione non commerciale
|
Conti commerciali (promiscui):
- Tutti i 73xxx tranne:
73000; 73001; 73114; 73120; 73010; 73030; 73200; 73225; 73100; 73101; 73220; 73302; 73110; 73111; 73230; 73301; 73112; 73113; 73130
- Tutti i 63xxx tranne:
63200; 63510
- Tutti i 74xxx
- Tutti i 64xxx
- Tutti i 67xxx
|
![](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAKgAAAAiCAIAAABEAgVdAAAAAXNSR0IArs4c6QAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAJBJREFUeF7t0wEVACAMhFC1f9hF2DPHZw2A3Z2Z03kGnocc8TdQePQPCl941ACK3eILjxpAsVt84VEDKHaLLzxqAMVu8YVHDaDYLb7wqAEUu8UXHjWAYrf4wqMGUOwWX3jUAIrd4guPGkCxW3zhUQModosvPGoAxW7xhUcNoNgtvvCoARS7xRceNYBit3g0/ALUAQMUtyypWgAAAABJRU5ErkJggg==)
|
![](data:image/png;base64,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)
|
- Nessuna azione
![](data:image/png;base64,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)
Operazione promiscua
|
I conti creati dall’utente erediteranno le caratteristiche del conto padre di riferimento. Nel caso in cui le caratteristiche dei conti utente vengano modificate agendo nei check presenti nel piano dei conti, esse ovviamente varieranno rispetto a quelle del conto padre, determinando differenti possibilità di selezione dei check in sede di prima nota.
Regime transitorio
Fino all’entrata in vigore del Titolo X del D.Lgs 117/2017 (a decorrere dal periodo di imposta successivo all'autorizzazione della Commissione europea):
- l’indicazione dell’Attività di interesse generale a cui si riferisce l’operazione risulterà essere fiscalmente non significativa; tuttavia, il software la fa inserire in un’ottica di uniformità e di compatibilità con il periodo in cui questo dettaglio sarà obbligatorio per legge;
- il regime fiscale degli ETS corrisponderà al regime fiscale degli ENC; quindi, le valutazioni di natura fiscale dovranno essere fatte alla luce del "vecchio" Titolo II Capo III del TUIR.
Enti non commerciali
Per gli enti non commerciali (inclusi quelli che adottano il regime ai sensi della L. 398/1991), la sezione si presenta così:
IVA
![](data:image/png;base64,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)
- “Non comm”, nel caso di registrazione di fatture passive afferenti all'attività non commerciale dell'ente, la sezione identifica la non commercialità della voce. Selezionando il flag, la registrazione non avrà rilevanza IVA.
CONTABILITA'
![](data:image/png;base64,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)
- “Non comm” identifica la non commercialità della voce.
- “Comm.” identifica la commercialità della voce.
Le possibilità di selezione dei check sono strettamente connesse agli attributi fissi del conto individuabili all'interno del piano dei conti:
![](data:image/png;base64,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)
Come per gli enti del terzo settore, anche per gli enti non commerciali lo schema operativo è strutturato sulla base della nomenclatura dei conti, degli attributi fissi del paino dei conti, dei check proposti in partenza e delle azioni possibili che ha l’utente e le conseguenze fiscali così determinate. Il riferimento è ai codici conto del relativo piano dei conti standard GB, tenendo ovviamente presente che i conti 7xxxx sono ricavi e 6xxxx sono costi. Di seguito lo schema per gli enti non commerciali diversi da quelli che adottano il regime ai sensi della L. 398/91:
Conto
|
Attributi fissi
nel Piano dei Conti
|
Check proposti
in Prima Nota
|
Azioni possibili
in Prima Nota
(alternativamente)
e conseguenza fiscale
|
Conti non commerciali che in alternativa possono essere impiegati con commercialità:
- Tutti i 70xxx
- Tutti i 60xxx
- 73000; 73001; 73114; 73120; 73010; 73030; 73200; 73225; 73100; 73101; 73220; 73302; 73110; 73111; 73230; 73301; 73112; 73113; 73130
- 63200; 63510
|
![](data:image/png;base64,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)
|
![](data:image/png;base64,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)
|
- Lasciare solo "Non comm"
![](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAHkAAAArCAIAAADT3rDiAAAAAXNSR0IArs4c6QAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAwpJREFUaEPtmL1u4kAQx5d7Aj+DDykS1ckFbSrnkKhSuIaCIm5ONBRUlisXaaw0ULp3ERokFDekTWFdRYX8DMcT3I3XNvhrDdmLBydeS5EiszPzn9/Ozu66M5lMiHhwCDiO8/eLPo1KDcR04G80Gh0OB5ypxYyyWq2akxqI+YaZfMtjCdZ4BSBYC9Z4BPAiibq+GmtvKknS3SLICICX+Vd4Aj8+UrC4gySjZ+p9vH+mx7K6fps/5GgjCqo5FNSN8nzv/4ke/2aPCLvIum/5bm+usGacVj59TrVOC9+Ly+Ws4dHuIlfJoMRtIVZ+QNVkeVNtZ/kvuhwPknVdjf9FEFPar1XbHTtaCTRYfqFYWhPZCXmbP5Jl+PasoT/rhuld5kqS1kMaLO02Hat0AAu3t3bGsyPo1CgcMYy9UbV9a6cVGvfTnFjLWCydkHWyBPvxe3U4Jrt9tt8T4qUMZVWFskq/IWxXfesXLbyM23Ss0gEM1sF+V/4LkhjmOUTWlxYpNu5eN1l/VHYRK6umcoYwjNsVb0uXuz2mKYaYijOfrL9An8htkzm4RYKsbIqzwu2KlzX5ftM/rcSsFwwx1edrWNywTWpOrAtW8umMAvuMMx4mW0t1/tTwKeo3gedBi+F2xQ0aDGV9Bn0/ddALFotQFJKYc3eZsJWe0lNtuiXSY0i4SdqXoYZsaP+ndsqahG2I29X/wA6jHoWAlgfyM9oOePN6lxjxTfVduPgHi2+q/Ow4LM/1EA6XwoRBQLDGKw3BGo91uDfiRWt3pM52u1UU5UtC8H3/9vZHQ1J7ff0tegjeXAjWgjUeAbxI9fbrzWZTncpgMKgvV75+bZp2tSTDmHJohn5dO2tN01jKXNdtJmvDMFiaTdPkZn2dfg2UOUrjs5tcgXU7QUOhYLBOw20taCTWECZCfARd0cQ/e6Oo0I9R11H4loNGqut0FbezoqNqQ6rrCHGbQeOxFqCBQO13GXFvjAjUfm+87qGC745ek2bxTbUmsOVukfZG1JyaGkywxpuZcG/Ei9buSP8AI9ZaENv8Fc8AAAAASUVORK5CYII=)
Operazione non commerciale
- Aggiungere "Comm."
![](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAHkAAAArCAIAAADT3rDiAAAAAXNSR0IArs4c6QAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAz5JREFUaEPtmr1u4kAQx+17Ap7BhxSJ6uSCNpVzSFRXuIaCIm5ONBRUiMrFNSgNlO4pjgYJxQ1pU1hXUSGe4XiCu/GuMeuPtcnaHnBYS5EiZ2fmP7+dnd21og4GA0U+OAQcx/n3SZ+bSg3EqPDT6/WOxyPO1GJGWa1Wt5MaiPmCmfydx5Ks8QpAspas8QjgRZJ1fTXW7rDRaDzNDxEB8DL+Ck9g+ZEO8ydIkj5Dt3z/XI9pdf0+fo7RRhRUcSioG/33D+8vfbyHPSLsJOu27S1bY50346TyyXOudVL4blAuuYah3UWuToNObhOx4gOyJssdmjvbe7W0YJBmWUbwK4KY1H5tzJZ9x0yBBsvPF0tqIjoh7+NfysJ/m2vojZp+epe5ajTWXRKMdcvGSh3Aw+2unf4oBM2MwhHD2RuNmWfvzETjfhkr9iIQSyZkfVqC7eC90e0ru3203yuKyxhqhgFlxb5R+K7a9k9SeBG3bKzUARzWh/0u/S9IYrjnEM1a2Eqycbeap/VHZCex8moqZgjDhF2JtnSt2eKaYojJOPNp1iv0idg2GYObJMjLJjkrwq5EWStfH9rnlRj1giEm+3wNixu2SdMJdMFKPp9RYJ9x+t3T1pKdPzF8of3m4LrQYoRdCYMGQ80aQd9nDnqH+dwXhSQm7y7jt9JzesaMbInkGOJvkrPLUEM2pP8TO32t+G1I2FUR2H7UUAhoeVa+0+1ANK8PiZHfVD+ES3yw/KYqzk7AMq+HCLiUJhwCkjVeaUjWeKz9vREv2n1HUrfbra7rnxKC53mPj99uJLW3tz+yh+DNhWQtWeMRwItUbb/ebDbZqXQ6nepyFevX0+ksW9JkMhTQDP26ctamafKULZfL22Q9mUx4mqfTqTDr6/RroCxQGtc1UVW1oIArsL5P0DBPGKxZuHUBzVZx8YqmCwKDNYShiEPQGU284Dot0ZwiDkHDP04XdI7EunagKdYSQSPVNVvFtaho4MJWcfGKRu0hFHFdQFM0FHFZoJHqmkqvF2gWd8E2HZpXfpfJFnqbd5lszcJ3mWpZl1URYn7E7uhisXKt5DfVXERlDsA785Wpup6+JGu8efP7NV60+470HzmJbxD88sxdAAAAAElFTkSuQmCC)
Operazione commerciale
|
Conti commerciali che in alternativa possono essere impiegati in modo decommercializzato:
- Tutti i 71xxx
- Tutti i 61xxx
- Tutti i 72xxx tranne 72100
- Tutti i 62xxx tranne 62100
|
![](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAH4AAAAlCAIAAAALCMrrAAAAAXNSR0IArs4c6QAAAAlwSFlzAAAOxAAADsQBlSsOGwAAA19JREFUaEPtWT2O4jAUDnsCzpDVTpMOKUeIhERFQZ8GIVGMUqApOADFigJtEQnR0FNQjYSUIyDR0TBazpAbsM8/cZysYxuixBPJrozzfuzP33vJfNNL09SxwwQCP0wktTkRAhZ6Yzyw0BuDvsf3+sViobOR9XqtY2Zt5AhY1htjiID1u92uajvT6RQeWdarr+seBzNnm8zdalNd1vd6PWk+SNXvB/GdGcEC+8nP1bvulEWNo2lBr8Ldce6noxOGzvGUY98pBF/erDtPpNSWBBZDz2Otxp0gP34feecM+3s8W57PywGqhISbi24GEyeO+mRECd4trqJ8QWiTHyvJvLG7wDeKcLgooc+oWSBaL2THlZtnJ7vj0sW0uPOchdrnN8P3BOl3PUGc4f54PKovECM/dINRmGHvzrcr319d0jSZB9y8ovWdl7cRfGql6SHc/4bDJtFg6R3QwmV1nZDzlm341jZxsDGMTSD0vb5tcfAJNGCWBWIK1yHC7YOEu4yPM9xFafZNgO6BSzek2wD20x0cvOUfQh98Sf+Hyp7JGo4e7pTzQ0CVw/65CvZX7wH2+PnmI9J9XbMVdzj295/oKCWbHHm498y90heIgYP72YS4s5/8OmR39hNScgOo3dtfPjuiGZeOJwBxmeyd6xetbmEoOfQ8x6V8R2FgM6S34LSs5zwH/veyxvWaDWC6akAlDI5j4nNZIfawUR2qkvUEcSXuYAPIh1m9Q1Hn2BO+kMHmqCnSfl55IPeXd6ZVi+41HMkOD3XhcCX+lK9wB1wEwfNSuhxiXE+EiGxRGkrWcHRwhyyFAmQ9x51/QGslH5z8XEUg/DzYoB5PKt47KGiH3ivEGL9In/IV7iaPgCKW347FdCccAQ7okbrvz24ex3pZKCskaHGhCSOt7/omEtuYBdZbONpEwLK+TbQLuSz0xqC3r1lj0FvWG4Pe6vUV0GsI7jUvTZf1Kv2ys3p9DcG9DehVuHdZr68huDcCfat6PTpBJwX3RqCHoC3q9UUFvDuCe1PQM/RhotDR6H9KXtXrSwq4WKz/joJ7I9B3Xq9vRXBvBHrGdB3duK5e31nBvSno1X0my1xbr++q4F4Teisk1ATwdXfdP6lez2A9KxCwer0xaljWW+iNIWAssWW9Mej/AXSZog0V1ylSAAAAAElFTkSuQmCC)
|
![](data:image/png;base64,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)
|
- Lasciare "Comm."
![](data:image/png;base64,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)
Operazione commerciale
- Deselezionare "Comm."
![](data:image/png;base64,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)
Operazione non commerciale
|
Conti non commerciali per natura:
- 72100
- 62100
|
![](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAH4AAAAlCAIAAAALCMrrAAAAAXNSR0IArs4c6QAAAAlwSFlzAAAOxAAADsQBlSsOGwAAA3VJREFUaEPtWD2O4jAUDnsCzpDVTpMOKUeIhERFkT4NQqIYpUBTcACKFQXaAgnR0FNQjYSUIyDR0TAazpAbMM9+TuKwjpOMwyQRdoEc5/358/dezOuEYWjoUQcCv+pwqn0SBDT0tfFAQ18b9B2+1k+n0yKBLBaLImJaRo6AZn1tDBGwfrPZZIUzGo3glWZ9/nFdV87YWAcTM1u0KOs7nY7UH7jqdp3VNRaChfiRn+dH3SoJha0Vgj4Pd8O4HvaG5xn7Q4J9qxD8drDmJJBSW2JYDD2PdT7uiPzwdWAdI+yvq/HseJz1SCYE3Fx0MpQ4K7+Lww9otDSLkgWhTLKtINKm6gJd36fm/IC9Y2KOaD3lnWZu4h2j49ytWHInPlO5zwfD1wTpvR4Rj3G/3W7ZB0iR75vOwIuwNyfruW3PT2EYTBxunlH6jrPLAK5aYbjztn9hs4Hfm1k7snCan13c770MX9pcgwrDWDpC3fPLmhp3oQDHXsCmcB0sXN7Q3Gm4H9MqyrwvHXIOnLs+CwPYzyLYWbN/SB96SP+bit7JCk4x3Bnn+4Aqh325DLbnrw7V+P1iE9J9nKMVsz+0t+9kK3cyCfJw7pF6pi4Qgxq3owmqx4/8Ong3ti6mXA9y9/LJeyc049zxBEAVd2ucP1h2C03Joec5LuU7MQPBYG2hbuOaUw78ZknTfI0GMD1vQCb09kPUOc0Je+KRbSqT9Yh4Lu4gA8h7Ub5DUifYI19wxHNSFFk9z9yQ+cc6sqwl5+oNZJuHvDC4FC+lK4yAsyB4f+cugZjmExIxXpSakhWcIriDl1QCxjXHnLxBacULJz/PIxB97yxJjceMt3Y5tCPfFRSmH9JSusJoEgvE4v3XMe3uQC3ABi3M++74YnGsl5nSjYRCXHiEUKF7/SMca5sp1ms4fhIBzfqfRDvlS0NfG/Sqn1n4psNd9tl+KzkuVegrCaJdRpBn6jGr9uurikN9JxVbKNBwV/SoWuuj829tv758wx3Ypgg6qqtCz+Job7++fMO9kmpTAfQYh1K/njCgTQ33RrFesV+f7oA3vuHeJNYz5L/br7/rgIub9Q1quDeI9U3s1z+y4d4g1qv269vWcG8Q65X79S1ruFfFev1vtvQdvap/kdXc6zEHn+T3IawvTQCtoICAKusVXD+7qoa+NgZo6GuD/gtZDTlrtSPQdwAAAABJRU5ErkJggg==)
|
![](data:image/png;base64,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)
|
- Nessuna azione
![](data:image/png;base64,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)
Operazione non commerciale
|
Conti commerciali (promiscui):
- Tutti i 73xxx tranne: 73000; 73001; 73114; 73120; 73010; 73030; 73200; 73225; 73100; 73101; 73220; 73302; 73110; 73111; 73230; 73301; 73112; 73113; 73130
- Tutti i 63xxx
tranne:
63200; 63510
- Tutti i 74xxx
- Tutti i 64xxx
- Tutti i 67xxx
|
![](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAKgAAAAiCAIAAABEAgVdAAAAAXNSR0IArs4c6QAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAJBJREFUeF7t0wEVACAMhFC1f9hF2DPHZw2A3Z2Z03kGnocc8TdQePQPCl941ACK3eILjxpAsVt84VEDKHaLLzxqAMVu8YVHDaDYLb7wqAEUu8UXHjWAYrf4wqMGUOwWX3jUAIrd4guPGkCxW3zhUQModosvPGoAxW7xhUcNoNgtvvCoARS7xRceNYBit3g0/ALUAQMUtyypWgAAAABJRU5ErkJggg==)
|
![](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAHkAAAArCAIAAADT3rDiAAAAAXNSR0IArs4c6QAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAsxJREFUaEPtmL2O4jAQx809QZ4hh7QSZQreIHtIVFekhoJi06xoKHiCFNegbaBMn+JokNCmod4iJRXKMyxPcDd2EsiHHVjfeg4tEwkJBXvmPz+PZ2w6k8mE0YNDIAzDP1/0uanQQEwHPqPR6Hg84iwtppf1en07oYGYb5jB37kvYo2XAMSaWOMRwPNEef3fWMdTy7Iel2lFALysv8IT+Pme0uUjBJk90/jz7SstyvL6bf5Uo40oyLAryBvn98/kPXuShwMi7CbrfpBEvbmjWnGR+eI557pI/DhPl4sTT/OuMlUMKsw2fNUHtC1WPPX2QfLq2/kg2/fd/CuCGGm9dhfROPQk0GD7cbEiJ6oL8jb/xVb87cWJyazLw7vOlGVthsJZ2WzZl3SACne8CcezE+jSKBwxit7oLpJg7zUK98ucBatcrFiQTbEF+/l7dzhm+0O13jMWlybargtpVX7D1Kb6wbNIvIrZsi/pAAXr9LCX/4IkRnkOsf1VwJqFu9ct9p+Q3cSqyqnaRBimbUq3pNvdnnIqhpiWM5/tv0KdqLXJGtwmQVU0zVXRNqXLmn1/6J93YtUKhpj28zVsbmiTXpjrgp18PqNAnwnHw6K1tMcvJr5k9SaNYygx2qa0QcNE259B3S8d9NLlkotCEnPpLsNL6Tk8dyFaojiG8Ca5uA41RCPqv5jnbBgvQ9qm/gU293oSAlqe2I+sHejG9SEx9J/qh3DpD6b/VPXZacy8VEM0TNIUBQFijZcaxBqPNe+NeN7u21Nnt9s5jvMlISRJcjuhgRiqIXhpRqyJNR4BPE9m6/V2u20PZTAYmItVr14b0gxijLP2PE9FM4qi22RtQjP1RnObSmKZeiMebmJNrPEI4HmivCbWeATwPFFeE2s8AniejN9l6N6YETB+b8TLGZknvTu6Ic10bzQEVm6WeiMebmKNx5r3Rjxv9+3pL7V+RRABvI+DAAAAAElFTkSuQmCC)
|
- Nessuna azione
![](data:image/png;base64,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)
Operazione promiscua
|
Di seguito, invece, lo schema per gli enti che adottano il regime ai sensi della L. 398/1991:
Conto
(costi non rilevanti ai fini del reddito, solo alcuni rilevanti ai fini IRAP)
|
Attributi fissi
nel Piano dei Conti
|
Check proposti
in Prima Nota
|
Azioni possibili
in Prima Nota
(alternativamente)
e conseguenza fiscale
|
Conti non commerciali che in alternativa possono essere impiegati con commercialità:
- Tutti i 70xxx
- Tutti i 60xxx
- 73000; 73001; 73114; 73120; 73010; 73030; 73200; 73225; 73100; 73101; 73220; 73302; 73110; 73111; 73230; 73301; 73112; 73113; 73130
- 63200; 63510
|
![](data:image/png;base64,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)
|
![](data:image/png;base64,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)
|
- Lasciare solo "Non comm"
![](data:image/png;base64,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)
Operazione non commerciale
- Aggiungere "Comm."
![](data:image/png;base64,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)
Operazione commerciale
|
Conti commerciali che in alternativa possono essere impiegati in modo decommercializzato:
- Tutti i 71xxx
- Tutti i 61xxx
- Tutti i 72xxx tranne 72100
- Tutti i 62xxx tranne 62100
|
![](data:image/png;base64,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)
|
![](data:image/png;base64,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)
|
- Lasciare "Comm."
![](data:image/png;base64,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)
Operazione commerciale
- Deselezionare "Comm."
![](data:image/png;base64,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)
Operazione non commerciale
|
Conti non commerciali per natura:
- 72100
- 62100
|
![](data:image/png;base64,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)
|
![](data:image/png;base64,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)
|
- Nessuna azione
![](data:image/png;base64,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)
Operazione non commerciale
|
Conti commerciali (promiscui):
- Tutti i 73xxx tranne: 73000; 73001; 73114; 73120; 73010; 73030; 73200; 73225; 73100; 73101; 73220; 73302; 73110; 73111; 73230; 73301; 73112; 73113; 73130
- Tutti i 63xxx
tranne:
63200; 63510
- Tutti i 74xxx
- Tutti i 64xxx
- Tutti i 67xxx
|
![](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAKgAAAAiCAIAAABEAgVdAAAAAXNSR0IArs4c6QAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAJBJREFUeF7t0wEVACAMhFC1f9hF2DPHZw2A3Z2Z03kGnocc8TdQePQPCl941ACK3eILjxpAsVt84VEDKHaLLzxqAMVu8YVHDaDYLb7wqAEUu8UXHjWAYrf4wqMGUOwWX3jUAIrd4guPGkCxW3zhUQModosvPGoAxW7xhUcNoNgtvvCoARS7xRceNYBit3g0/ALUAQMUtyypWgAAAABJRU5ErkJggg==)
|
![](data:image/png;base64,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)
|
- Nessuna azione
![](data:image/png;base64,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)
Operazione promiscua
|
Peculiarità del regime ai sensi della Legge 398/1991 è quello dell'irrilevanza a fini reddituali dei costi. Conseguentemente anche gli attributi apposti non avranno rilevanza in questo senso. Discorso diverso in ambito IRAP dove alcuni costi (retribuzioni, interessi) hanno rilevanza e il comportamento fiscale sarà influenzato dagli attributi apposti.
I conti creati dall’utente erediteranno le caratteristiche del conto padre di riferimento. Nel caso in cui le caratteristiche dei conti utente vengano modificate agendo nei check presenti nel piano dei conti, esse ovviamente varieranno rispetto a quelle del conto padre, determinando differenti possibilità di selezione dei check in sede di prima nota.
Imprese
Nel caso delle imprese sociali, la sezione si presenta così:
![](data:image/png;base64,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)
- All’apertura della maschera, di default sarà selezionato il check “Att.I.G” (caratterizzante il fatto che si sta registrando un’operazione legata ad una delle Attività di interesse generale), automatismo dovuto al fatto che la maggior parte delle operazioni sarà di questo tipo.
- Se l’input sarà legato ad un’attività accessoria, l’utente potrà deselezionare il check.
Attrazione al reddito d'impresa
Una delle differenze fiscali sostanziali tra la prima nota delle imprese sociali e quella degli enti non commerciali e del terzo settore è che nelle prime tutte le operazioni verranno attratte al reddito di impresa, cosa che influenzerà anche la gestione degli attributi.
Nel caso delle SSD che adottano il regime ai sensi della L. 398/1991, l'assenza del fine di lucro non incide sulla qualificazione tributaria delle società. La decommercializzazione di alcune voci di ricavo è gestita attraverso l’utilizzo di appositi conti nel piano dei conti. Nelle SSD che adottano questo regime fiscale, tutte le operazioni sono attratte al reddito d’impresa.