27 Feb

Controllo partita iva comunitaria


Eseguire un controllo della partita iva comunitaria risulta a volte salvifico in ambito commerciale ed imprenditoriale.

Il controllo della partita iva si rende determinate per valutare la correttezza e l’esistenza della partita iva degli operatori economici in ogni stato membro dell’Unione Europea. In una economia globalizzata come quella odierna gli scambi commerciali tra operatori comunitari e con i paesi Extra Ue sono sempre più numerosi e frequenti.

Queste Verifiche  sono oggi eseguibili in modo piuttosto semplice mediante il cosiddetto V.I.E.S. (VAT Information Exchange System): un sistema automatico per lo scambio dei dati tra differenti amministrazioni finanziarie incluse nelle Nazioni dell’unione Europea. Questo sistema automatico oltre che testare l’affidabilità di fornitori e clienti, serve ad appurare la veridicità delle informazioni fornite da questi ultimi.

Per saperne di più sul VAT number cos è e su come funziona vi rimandiamo a questo articolo del nostro magazine!

Tutte le partite IVA dei soggetti operanti nei Paesi membri ue possono essere analizzate in modo gratuitoe immediato attraverso portali e servizi online come quello proposto dalla Commissione Europea.

Il controllo partita iva comunitaria è frutto di connessioni tra i differenti sistemi fiscali degli Stati membri sempre in possesso di una banca dati aggiornata. Per i contribuenti ci sono molti prodotti Gestionale.co che vi consigliamo di acquistare!


Il V.I.E.S. è uno strumento indispensabile, adoperato soprattutto da aziende e professionisti ma anche dalle amministrazioni.

L’iscrizione all’archivio dedicato del V.I.E.S. è ottenibile, da parte di tutti i soggetti facenti parte dell’unione, soltanto in mancanza delle circostanze riportate di seguito:

  • assenza delle prerogative oggettive-soggettive proposte dal d.P.R. num. 633 del 1972 implicanti la chiusura d’ufficio della partita IVA;
  • assenza delle prerogative oggettive-soggettive proposte dalla normativa collegata al d.P.R. num. 633 del 1972 convalidanti l’inserimento nel data base informatico delle persone autorizzate ad eseguire operazioni intracomunitarie;
  • impossibilità di riscontrare la correttezza delle informazioni fornite per l’identificazione ai fini dell’IVA a norma dell’art. 214 della Direttiva 2006/112 e del Regolamento (UE) num. 904 del 7 ottobre 2010;
  • presenza di soggetti identificati ai fini IVA dichiaranti di non esercitare più la propria attività economica come da Direttiva 2006/112/CE;
  • presenza di soggetti dichiaranti informazioni false per l’identificazione IVA o non dichiaranti eventuali cambiamenti dei propri dati perché rifiutabili dall’amministrazione tributaria;
  • presenza di gravi trasgressioni sugli obblighi dichiarativi IVA nei 5 periodi d’imposta antecedenti a quello in corso rispetto alla data di presentazione della dichiarazione di volontà;
  • presenza di coinvolgimenti in frodi fiscali da parte di titolari di ditte individuali, rappresentanti legali, amministratori o soci dei richiedenti l’autorizzazione;
  • altri eventuali elementi nelle mani dell’Amministrazione finanziaria indicanti criticità o rischi di genere vario.


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