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metodo di numerazione delle fatture, i chiarimenti delle Entrate","nuovo-metodo-numerazione-fatture-chiarimenti-entrate","Dopo le sollecitazioni di chiarimenti in merito al nuovo metodo di numerazione della fatturazione in vigore dal 1 gennaio 2013 l’Agenzia delle Entrate ha diramato una circolare indicando le modalità…","\u003Cp>Dopo le sollecitazioni di chiarimenti in merito al nuovo metodo di numerazione della fatturazione in vigore dal 1 gennaio 2013 l’Agenzia delle Entrate ha diramato una \u003Ca href=\"http:\u002F\u002Fwww.agenziaentrate.gov.it\u002Fwps\u002Fwcm\u002Fconnect\u002F946fcc804e2232bf8233d3e43e65c608\u002Frisoluzione+1e.pdf?MOD=AJPERES&CACHEID=946fcc804e2232bf8233d3e43e65c608\">circolare\u003C\u002Fa> indicando le modalità operative.\u003C\u002Fp>\u003Cp>Posto che, nella nuova formulazione, l’articolo 21 non prevede più la numerazione “in ordine progressivo per anno solare”, le Entrate precisano che “è compatibile con l’identificazione univoca prevista dalla formulazione attuale della norma qualsiasi tipologia di numerazione progressiva che garantisca l’identificazione univoca della fattura, se del caso, anche mediante riferimento alla data della fattura stessa”.\u003C\u002Fp>\u003Cp>Conseguentemente, a decorrere dal 1° gennaio 2013, può essere adottata una numerazione progressiva che, partendo dal numero 1, prosegua ininterrottamente per tutti gli anni solari di attività del contribuente, fino alla cessazione dell’attività stessa. \u003C\u002Fp>\u003Cp>La numerazione progressiva dal 1° gennaio 2013 può anche iniziare dal numero successivo a quello dell’ultima fattura emessa nel 2012. Anche in tal caso la tipologia di numerazione progressiva adottata consente l’identificazione in modo univoco della fattura, ancorché la numerazione non inizi da 1.\u003C\u002Fp>\u003Cp>Altra possibilità indicata dalle Entrate è quello di adottare una numerazione progressiva per anno solare integrandola con il numero dell’anno stesso, ma sono anche ipotizzabili altre soluzioni come vi avevamo ipotizzato nel nostro \u003Ca href=\"\u002Farticoli\u002Ffatture-cambiano-poco-modalita-compilazione\">articolo \u003C\u002Fa>.\u003C\u002Fp>\u003Cp>Se poi vi chiedete il perché di questo cambiamento le Entrate ricordano che “la modifica normativa in questione si è resa necessaria al fine di recepire nell’ordinamento nazionale la nuova disciplina comunitaria in materia di fatturazione recata dalla direttiva 2006\u002F112\u002FCE del Consiglio del 28 novembre 2006, come modificata dalla direttiva 2010\u002F45\u002FUE del Consiglio del 13 luglio 2010. La Commissione europea aveva, infatti, rilevato che la normativa italiana, imponendo ai soggetti passivi di ricominciare ogni anno una nuova serie di numeri sequenziali, introduceva un ulteriore adempimento a carico dei soggetti passivi non richiesto dall’articolo 226 della citata direttiva”.\u003C\u002Fp>","cc9d7d14-397a-472c-b99c-11c5993f28cd","published","public","2013-01-11T00:00:00+00:00","2026-08-07T09:29:01.673541+00:00","'1':28B,59C,136C,149C,171C,212C '13':303C '2006':294C '2006\u002F112\u002Fce':288C '2010':305C '2010\u002F45\u002Fue':299C '2012':187C '2013':30B,61C,138C,173C '21':81C '226':343C '28':292C 'ademp':333C 'adott':141C,197C,221C 'agenz':32B,63C 'altra':213C 'altre':239C 'ancorc':206C 'anni':155C 'anno':91C,226C,233C,323C 'articol':80C,247C,342C 'attiv':158C,165C 'attual':106C 'camb':256C 'caric':335C 'cas':123C,191C 'cessazion':163C 'chiar':8A,15B,46C 'chied':251C 'circol':38B,69C 'cit':345C 'commission':307C 'compat':98C 'comunitar':280C 'conseguent':132C 'consent':198C 'consigl':290C,301C 'contribuent':160C 'dat':128C 'decorr':134C 'diram':36B,67C 'dirett':287C,298C,346C 'disciplin':279C 'dop':11B,42C 'emess':185C 'entrat':10A,34B,65C,94C,217C,258C 'esser':140C 'europe':308C 'fattur':6A,24B,55C,120C,130C,184C,205C,284C 'fin':161C,271C 'formul':78C,105C 'garant':115C 'gennai':29B,60C,137C,172C 'identif':101C,117C,200C 'impon':316C 'indic':39B,70C,215C 'infatt':310C 'ininterrott':151C 'iniz':176C,210C 'integr':228C 'introduc':330C 'ipotizz':238C,244C 'italian':315C 'lugl':304C 'mater':282C 'mediant':125C 'mer':17B,48C 'metod':2A,20B,51C 'mod':202C 'modal':41B,72C 'modif':262C 'modific':296C 'nazional':276C 'necessar':269C 'norm':108C 'normat':263C,314C 'novembr':293C 'numer':4A,22B,53C,86C,112C,143C,148C,168C,178C,195C,208C,223C,231C,328C 'nuov':1A,19B,50C,77C,278C,325C 'ogni':322C 'oper':73C 'ordin':88C,275C 'part':146C 'pass':319C,338C 'poi':249C 'possibil':214C 'post':74C 'precis':95C 'preved':83C 'previst':103C 'progress':89C,113C,144C,169C,196C,224C 'prosegu':150C 'può':139C,174C 'qualsias':109C 'question':265C 'rec':285C 'recep':273C 'res':268C 'richiest':340C 'ricominc':321C 'ricord':259C 'rifer':126C 'rilev':311C 'sequenzial':329C 'ser':326C 'soggett':318C,337C 'sol':92C,227C 'solar':156C 'sollecit':13B,44C 'soluzion':240C 'stess':131C,166C,234C 'success':179C 'tal':190C 'tipolog':110C,193C 'ulterior':332C 'ultim':183C 'univoc':102C,118C,203C 'vigor':26B,57C",[],2728,[],[228],{"categories":229,"category_id":20},{"name":21,"path":22,"slug":22},{"bio":231,"title":8,"last_name":8,"avatar_url":8,"first_name":232,"is_organization":9},"Notizie e aggiornamenti dal mondo dell'odontoiatria.","Redazione ilDentale",[234,244,254],{"id":235,"title":236,"slug":237,"category_prefix":22,"excerpt":238,"cover_image_url":8,"access_level":220,"published_at":239,"article_categories":240,"authors":243},"b25a1b1b-5941-4e73-857d-75a4bed2f99e","Al via la terza edizione del Master in “Sviluppo della salute del cavo orale nelle comunità svantaggiate e nei Paesi in via di sviluppo”","via-terza-edizione-master-sviluppo-salute-cavo-orale","Sono disponibili ancora qualche posto per la terza edizione del Master di primo livello in “Sviluppo della salute del cavo orale nelle comunità svantaggiate e nei Paesi in via di sviluppo. Il Master…","2009-10-23T00:00:00+00:00",[241],{"categories":242,"category_id":20},{"name":21,"path":22,"slug":22},{"title":8,"last_name":8,"first_name":232},{"id":245,"title":246,"slug":247,"category_prefix":22,"excerpt":248,"cover_image_url":8,"access_level":220,"published_at":249,"article_categories":250,"authors":253},"d46f103e-bad1-480f-ab38-bb97eb4582f8","Pubblicità sanitaria: come comportarsi","pubblicita-sanitaria-comportarsi","L'avv. Silvia Stefanelli spiega la normativa sulla pubblicità sanitaria. 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