{"id":1517,"date":"2024-10-02T07:55:48","date_gmt":"2024-10-02T07:55:48","guid":{"rendered":"https:\/\/leyton.majjane.agency\/it\/article\/regime-iva-eventi-streaming\/"},"modified":"2024-10-02T07:55:48","modified_gmt":"2024-10-02T07:55:48","slug":"regime-iva-eventi-streaming","status":"publish","type":"article","link":"https:\/\/leyton.com\/it\/insights\/articles\/regime-iva-eventi-streaming\/","title":{"rendered":"Regime IVA eventi streaming"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Il governo ha approvato un<strong> Decreto Legislativo preliminare<\/strong> (cdm 7 agosto 2024) portante anche<strong> novit\u00e0 sulla territorialit\u00e0 <\/strong>ai fini del <strong>regime IVA degli eventi in streaming.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L&#8217;emergere degli eventi streaming ha rivoluzionato il panorama delle manifestazioni, consentendo a organizzatori e partecipanti di connettersi in modi nuovi e innovativi. Tuttavia, con la crescita di questa modalit\u00e0, si \u00e8 aperta anche una serie di interrogativi legati alla normativa fiscale, in particolare per quanto riguarda il regime IVA. Questo articolo si propone di analizzare le specificit\u00e0 del regime IVA applicabile agli eventi in streaming, esaminando le disposizioni normative vigenti, le differenze rispetto agli eventi tradizionali e le implicazioni fiscali per gli organizzatori. Attraverso un&#8217;analisi approfondita, forniremo indicazioni pratiche per garantire la conformit\u00e0 fiscale e ottimizzare la gestione degli eventi digitali.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In particolare, le <strong>attivit\u00e0 culturali<\/strong>, <strong>artistiche<\/strong>, <strong>sportive<\/strong> etc. trasmesse in <strong>streaming<\/strong> o altrimenti rese <strong>virtualmente disponibili<\/strong>,&nbsp;si considerano effettuate nel territorio dello Stato \u2013 e, pertanto, <strong>assoggettate a<\/strong> <strong>regime IVA<\/strong> \u2013&nbsp;se il committente non soggetto passivo IVA \u00e8 domiciliato o residente&nbsp;(senza domicilio all\u2019estero)&nbsp;in Italia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pertanto, la <strong>nuova <\/strong><a href=\"https:\/\/leyton.com\/it\/tax\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>disciplina<\/strong> <strong>fiscale<\/strong><\/a> deroga al principio secondo cui le sopramenzionate attivit\u00e0 si considerano effettuate nel luogo in cui si svolge la manifestazione.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Inoltre, si evidenzia che per i <strong>servizi B2B<\/strong> relativi all&#8217;accesso a eventi, quando questi sono fruibili in modo virtuale, continuer\u00e0 ad essere applicabile l&#8217;articolo 7-ter del DPR 633\/72. Conseguentemente, il servizio dovr\u00e0 essere <strong>assoggettato ad IVA<\/strong> nel <strong>luogo dove \u00e8 situato il committente<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" data-id=\"21403\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/10\/files\/2024\/10\/Immagine-avvocato-iva-azienda-1024x684.jpg\" alt=\"avvocato d'impresa specializzato sul regime IVA degli eventi streaming\" class=\"wp-image-21403\" \/><\/figure>\n<\/figure>\n\n\n<section id=\"\" class=\" full-w \"><div class=\"ppb-wrap without_image\">\n    <div class=\"ppb-content\">\n  <h4 class=\"ppb-title\">Vuoi saperne di pi\u00f9?<\/h4>\n  <p class=\"ppb-description\">In LEYTON Italia, ridefiniamo il concetto di Consulenza integrando sinergicamente competenze legali, fiscali e di transizione energetica per supportare le imprese nel raggiungimento della propria Sostenibilit\u00e0 Finanziaria e Ambientale. Nel fare questo, analizziamo tutte le opportunit\u00e0 messe a disposizione dalla Finanza Pubblica, facilitando l\u2019accesso dei nostri Clienti ai diversi contributi e incentivi, massimizzandone i benefici finanziari e fiscali e garantendo la sicurezza dei risultati ottenuti.<\/p>\n  <a href=\"https:\/\/leyton.com\/it\/programmare-una-chiamata-contattaci\/\" class=\"ori-btn ori-s_btn ori-btn_text_icon animated-icon\">\n    Contattaci  \n    <span class=\"animated-arrow\"><span class=\"material-symbols-outlined\">arrow_outward<\/span><span class=\"material-symbols-outlined from-bottom\">arrow_outward<\/span><\/span>  \n  <\/a>\n<\/div><\/div>\n\n\n<\/section>","protected":false},"excerpt":{"rendered":"<p>Il governo ha approvato un Decreto Legislativo preliminare (cdm 7 agosto 2024) portante anche novit\u00e0 sulla territorialit\u00e0 ai fini del regime IVA degli eventi in streaming. L&#8217;emergere degli eventi streaming ha rivoluzionato il panorama delle manifestazioni, consentendo a organizzatori e partecipanti di connettersi in modi nuovi e innovativi. Tuttavia, con la crescita di questa modalit\u00e0, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1515,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[65],"tags":[99],"expertise":[],"class_list":["post-1517","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-aggiornamenti-tax-it","tag-aggiornamenti-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Regime IVA eventi streaming<\/title>\n<meta name=\"description\" content=\"Il D.lgs. preliminare del 7 agosto 2024 prevedere alcune novit\u00e0 sulla territorialit\u00e0 ai fini del regime IVA degli eventi in streaming.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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