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Come funziona il reverse charge

L’inversione contabile è uno strumento che l’Erario usa per mettersi in tasca dei soldi quando ha bisogno di liquidità per portare avanti le riforme. Così com’è stato formulato dall’Italia nella legge di Stabilità non va bene all’Europa che adesso blocca la norma. 

Un buco di 728  milioni di euro che secondo la clausola di salvaguardia potrebbe essere coperto con l’aumento dell’accise sui carburanti. Il premier giura che non ci si farà ricorso, ma come si potranno trovare le risorse che adesso mancano?

Per l’esattezza i soldi dovevano arrivare dal reverse charge esteso al settore della GDO. L’inversione contabile fa sì che il pagamento dell’IVA passi dal venditore all’acquirente. Per i consumatori non cambia niente, per i fornitori sì e Il Post spiega per quale motivo:

In una situazione normale il supermercato paga il suo fornitore includendo nella fattura anche l’IVA. Il fornitore però non versa automaticamente l’IVA, ma controlla se con lo stato è in credito o in debito facendo i conti su quanta IVA ha ricevuto e quanta ne ha versata (anche il fornitore, infatti, fa acquisti dai suoi fornitori pagando loro l’IVA in fattura). Con il reverse charge non è più il fornitore a versare l’IVA, ma è l’acquirente (il supermercato, nel nostro caso). Se quindi il fornitore è in una situazione di credito IVA nei confronti dello stato, non dispone più della liquidità che gli dava il supermercato, ma deve fare domanda allo stato per ricevere un credito di imposta. I tempi per ricevere questi rimborsi sono molto lunghi e il fornitore avrebbe rischiato di trovarsi in situazione economiche molto difficili. I critici della norma l’avevano definita una specie di “prestito forzoso” allo stato.