I work as a translator, and as such provide "services" which are now to be included in the Intrastat. What I hear in the freelancer community is the following: The EC-directives 2008/8/CE and 2008/11/CE changes and integrates the previous 206/112/CE, and obliges service providers to communicate (from the 2010 tax year) services provided between EU countries using the new "Intrastat servizi". Agenzia delle Entrate and Agenzia delle Dogane will elaborate a "provvedimento" to specify the method and terms of reporting, we are still waiting for that.... Also, the specific software supposed to be used for the Intrastat presentation is not yet available on the website for the Agenzie delle Dogane (www.agenziadogane.it). Maybe it's a good idea to check from time to time.. Liz
New EU VAT rules in 2010 2009-12-11 As from 1 January 2010 the so-called ‘VAT package’ comes into effect. The new rules apply to all 27 Member Countries of the European Union, though it should be noted that exceptions may apply. In this article we describe the most important changes in comparison with the existing VAT regulations. We should like to point out that a disclaimer applies to this article, which you will find at the bottom.changes in the VAT regulations The new European VAT regulations are based on the principle that VAT is levied in the consumer’s country of registration. As a result of the changes, VAT levying in relation to cross-border services is to correspond better with this principle. In practice, the changes should result in the Tax Authorities obtaining more transparency re the levying of VAT. Barring certain exceptions, the basic principle of the new European regulations is that services among companies (business-to-business) are taxed in the client’s country of registration as from 1 January 2010. At present, tax is often still levied in the supplier’s country of registration. Under the new regulations the existing transfer regulations will be compulsory. As you are aware, the transfer regulations imply that a client should – to al intents and purposes – charge VAT to itself and then include this VAT in its own VAT return as ‘VAT due’. As a result of the new VAT rules, service providers must state the VAT registration number of their client in their invoice, in case of cross-border assignments. The service provider must also state in the invoice that the transfer regulations apply to (part of) the invoice amount. Don't suppose it's a big difference from before, a part from the obligation to compile an INTRASTAT module, also for services and not just for goods.
that a termocamino is the obvious choice, a log fire is nice, leading water through the radiators, and when you don't have the fire going, you may switch to your normal gas boiler. You may also connect a solar heating system, if you have good exposure to sun. They are not expensive nowadays. PV is also an option, but only for electricity, not heating. The rather large initial cost (now on 4.500 euro/kWp installed, meaning 13.500 euro for a typical 3 kWp need) and the GSE incentives over 20 years however is an investment, that is only relevant if you know that you intend to live here for a while. Payback for installation in 2010 is 7-8 years. In 2011 it will be going up to 10-12 years again due to GSE revising their feed-in tariffs. Of course for Solar heating and PV you should check product warranties, but at least for PV I don't see any problems with finding quality modules/inverters. As long as you don't accept the cheapest chinese brand on the market... Liz
We managed not to pay the first 5 years after we took residency here in Abruzzo. The bill came, but we just ignored it. Then, one autumn day, the man came around to check. That is, he didn't check anything, and didn't ask to come inside. He just said there was a campaign di "condono" so if we paid the 20 euros for the abbonement valid for the rest of that year, there would be no other fee or fine. I had to sign that I had been advised by him. If we didn't pay it would go to the incasso, so...then that was it, now we receive the bill every year and cannot avoid it. It's a tax, practically.
Hi Penny, You should check with your commercialista whether your company needs to have this and before when. The law decree n. 185 del 29/11/2008, converted into law n.2 del 28/01/2009, states that all professionals members of an "albo" (engineers, architects, commercialisti, notai) and private companies should have a PEC (Posta Elettronica Certificata) now and other professionals with P.IVA within a couple of year's time. Basically this is nothing but an extra mailbox-address, where mails going in-out has legal value, just like a "raccomandata" with "ricevuta di ritorno", so that you won't need to queue at the post office (but personally I'm probably sending 1 raccomandata/year, so..). It is also a way of moving people away from using paper in general, which is not such a bad thing AND MAYBE SOME DAY...communicate with the public offices.....yeah. You'll find more info on the web, but there's not much into it - a part from the fact that it is going to be compulsory. Somebody has told me that INPS offers a PEC for FREE to all registered users, so you may have a look at their website first. Ciao
I'd also recommend Aruba, it's self-service, relatively cheap and had never had problems with their service (have 4 websites registered there). They also offer the "soon to be compulsory" certified email address for professionals and companies for a modest 5 euros/year.
I guess you'll have to go out there and tidy up by hand, as everybody else is doing :-) For the remains, ie. the tiny olive branches, these are bent and bound into "bricks" ready to shove in the fireplace. Have a look at CAEB international's website (prunings biomass equipment). We don't have one of these binding machines ourselves, but our neighbour let us try. However we found them unhandy, producing a high flame in short time. We're just far too busy/lazy for that and eliminate the branches with the tractor's mulcher directly in the field, leaving the remains to fertilize the soil. ciao
Hi,The architects have already replied to you about this compulsory fee, all professionals have some kind of pension fund to pay into, a part of the contribution will be paid by themselves (18%) and 2 % they are allowed (by law) to charge onto their client.You should see that as the self-employed's equivalent to a employee pension scheme, where the employee pay a part of his salary and the employer (by law) pays another part into the employee's pension fund.Therefore an invoice "to a client resident in Italy" would contain these fees (2 % for engineers/architects, 4 % for IT-professionals, translators etc. with a different pension fund).The professionals are OBBLIGED to put a line in the invoice stating this fee, but he is NOT REALLY obbliged to add it to the actual price that you've agreed for the job.This is the normal way with Italian clients, because here all knows that it works like that, but personally I do NOT think it is fair adding this fee to an invoice to foreigners. (But you'll notice that laywers and notaries do it as well).Personally I am allowed to add 4%, but when invoicing to clients not resident in Italy, I will have calculated this into my basic fee stated to the client, so that he/she will have no "strange surprises".Here you cannot really say that your engineer is cheating you, since he's telling you upfront that the 2% needs to be added, but it would have been wiser of him to include it in his basic fee and let the money go out of his own pocket, by doing a simple back-calculation. You cannot expect a foreigner or a private to know about these things, and it only creates strange feelings.You can tell him that you want the agreed price to be all-inclusive. But then again, arguing about 2 %...My 2 %-centsLiz
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I work as a translator, and as such provide "services" which are now to be included in the Intrastat. What I hear in the freelancer community is the following: The EC-directives 2008/8/CE and 2008/11/CE changes and integrates the previous 206/112/CE, and obliges service providers to communicate (from the 2010 tax year) services provided between EU countries using the new "Intrastat servizi". Agenzia delle Entrate and Agenzia delle Dogane will elaborate a "provvedimento" to specify the method and terms of reporting, we are still waiting for that.... Also, the specific software supposed to be used for the Intrastat presentation is not yet available on the website for the Agenzie delle Dogane (www.agenziadogane.it). Maybe it's a good idea to check from time to time.. Liz
New EU VAT rules in 2010 2009-12-11 As from 1 January 2010 the so-called ‘VAT package’ comes into effect. The new rules apply to all 27 Member Countries of the European Union, though it should be noted that exceptions may apply. In this article we describe the most important changes in comparison with the existing VAT regulations. We should like to point out that a disclaimer applies to this article, which you will find at the bottom. changes in the VAT regulations The new European VAT regulations are based on the principle that VAT is levied in the consumer’s country of registration. As a result of the changes, VAT levying in relation to cross-border services is to correspond better with this principle. In practice, the changes should result in the Tax Authorities obtaining more transparency re the levying of VAT. Barring certain exceptions, the basic principle of the new European regulations is that services among companies (business-to-business) are taxed in the client’s country of registration as from 1 January 2010. At present, tax is often still levied in the supplier’s country of registration. Under the new regulations the existing transfer regulations will be compulsory. As you are aware, the transfer regulations imply that a client should – to al intents and purposes – charge VAT to itself and then include this VAT in its own VAT return as ‘VAT due’. As a result of the new VAT rules, service providers must state the VAT registration number of their client in their invoice, in case of cross-border assignments. The service provider must also state in the invoice that the transfer regulations apply to (part of) the invoice amount. Don't suppose it's a big difference from before, a part from the obligation to compile an INTRASTAT module, also for services and not just for goods.
that a termocamino is the obvious choice, a log fire is nice, leading water through the radiators, and when you don't have the fire going, you may switch to your normal gas boiler. You may also connect a solar heating system, if you have good exposure to sun. They are not expensive nowadays. PV is also an option, but only for electricity, not heating. The rather large initial cost (now on 4.500 euro/kWp installed, meaning 13.500 euro for a typical 3 kWp need) and the GSE incentives over 20 years however is an investment, that is only relevant if you know that you intend to live here for a while. Payback for installation in 2010 is 7-8 years. In 2011 it will be going up to 10-12 years again due to GSE revising their feed-in tariffs. Of course for Solar heating and PV you should check product warranties, but at least for PV I don't see any problems with finding quality modules/inverters. As long as you don't accept the cheapest chinese brand on the market... Liz
I paid 45 euro for the taxi trip last year, that was in the evening though, with heavy traffic.
We managed not to pay the first 5 years after we took residency here in Abruzzo. The bill came, but we just ignored it. Then, one autumn day, the man came around to check. That is, he didn't check anything, and didn't ask to come inside. He just said there was a campaign di "condono" so if we paid the 20 euros for the abbonement valid for the rest of that year, there would be no other fee or fine. I had to sign that I had been advised by him. If we didn't pay it would go to the incasso, so...then that was it, now we receive the bill every year and cannot avoid it. It's a tax, practically.
Here's the website describing the equipment: http://www.caebinternational.it/w/lang1/for_prunings_and_biomasses.html ciao
Hi Penny, You should check with your commercialista whether your company needs to have this and before when. The law decree n. 185 del 29/11/2008, converted into law n.2 del 28/01/2009, states that all professionals members of an "albo" (engineers, architects, commercialisti, notai) and private companies should have a PEC (Posta Elettronica Certificata) now and other professionals with P.IVA within a couple of year's time. Basically this is nothing but an extra mailbox-address, where mails going in-out has legal value, just like a "raccomandata" with "ricevuta di ritorno", so that you won't need to queue at the post office (but personally I'm probably sending 1 raccomandata/year, so..). It is also a way of moving people away from using paper in general, which is not such a bad thing AND MAYBE SOME DAY...communicate with the public offices.....yeah. You'll find more info on the web, but there's not much into it - a part from the fact that it is going to be compulsory. Somebody has told me that INPS offers a PEC for FREE to all registered users, so you may have a look at their website first. Ciao
I'd also recommend Aruba, it's self-service, relatively cheap and had never had problems with their service (have 4 websites registered there). They also offer the "soon to be compulsory" certified email address for professionals and companies for a modest 5 euros/year.
I guess you'll have to go out there and tidy up by hand, as everybody else is doing :-) For the remains, ie. the tiny olive branches, these are bent and bound into "bricks" ready to shove in the fireplace. Have a look at CAEB international's website (prunings biomass equipment). We don't have one of these binding machines ourselves, but our neighbour let us try. However we found them unhandy, producing a high flame in short time. We're just far too busy/lazy for that and eliminate the branches with the tractor's mulcher directly in the field, leaving the remains to fertilize the soil. ciao
Hi,The architects have already replied to you about this compulsory fee, all professionals have some kind of pension fund to pay into, a part of the contribution will be paid by themselves (18%) and 2 % they are allowed (by law) to charge onto their client.You should see that as the self-employed's equivalent to a employee pension scheme, where the employee pay a part of his salary and the employer (by law) pays another part into the employee's pension fund.Therefore an invoice "to a client resident in Italy" would contain these fees (2 % for engineers/architects, 4 % for IT-professionals, translators etc. with a different pension fund).The professionals are OBBLIGED to put a line in the invoice stating this fee, but he is NOT REALLY obbliged to add it to the actual price that you've agreed for the job.This is the normal way with Italian clients, because here all knows that it works like that, but personally I do NOT think it is fair adding this fee to an invoice to foreigners. (But you'll notice that laywers and notaries do it as well).Personally I am allowed to add 4%, but when invoicing to clients not resident in Italy, I will have calculated this into my basic fee stated to the client, so that he/she will have no "strange surprises".Here you cannot really say that your engineer is cheating you, since he's telling you upfront that the 2% needs to be added, but it would have been wiser of him to include it in his basic fee and let the money go out of his own pocket, by doing a simple back-calculation. You cannot expect a foreigner or a private to know about these things, and it only creates strange feelings.You can tell him that you want the agreed price to be all-inclusive. But then again, arguing about 2 %...My 2 %-cents
Liz