12 Ago

Guida completa su come fare una fattura

come-fare-una-fattura

Quando occorre emettere le prime fatture di una nuova gestione, ci si può facilmente trovare ad essere soggetti ad alcuni dubbi, ma questo fatto è abbastanza normale: come fare una fattura non è difficoltoso ma le prime volte può sicuramente risultare una procedura non immediata.

Ma nel momento in cui si apre una partita Iva, il problema della fatturazione si presenta solo in un secondo momento: prima di tutto è infatti necessario scegliere il regime fiscale a cui si intende aderire.
Una volta effettuata la propria scelta e stabilito il regime adatto alle vostre esigenze, si possono presentare alcuni ‘problemi’. Abbiamo già trattato in questo articolo cosa comporta l’omessa fatturazione. Per questo motivo, nei prossimi passaggi, vi daremo dei consigli su come si fa una fattura.

pagamento-fattura (1)

Quando e come emettere una fattura

I primissimi dubbi che si presentano sono di tipo teorico: ci si chiede quando va emessa la fattura, i casi in cui va emessa ed in cosa consiste il caso che riguarda cessioni di beni o prestazioni di servizi.
I dubbi di tipo pratico riguardano principalmente il come fare una fattura vera e propria.

Per emettere delle fatture verso la clientela è sufficiente dotarsi di un piccolo foglio di calcolo in Excel dove sarà possibile gestire la fatturazione passiva con semplicità e flessibilità.
La fattura va emessa in tutti i casi di cessione di beni o servizi da tutti i titolari di partita iva, salvo alcuni casi particolari come i venditori al dettaglio che la devono emettere su richiesta del cliente.

Per fare una fattura correttamente è necessario inserire alcuni dati obbligatori:

  • deve essere indicata con esattezza la data di emissione della fattura ed il numero progressivo di quest’ultima con cronologia annuale, oppure con numerazione progressiva che parte da 1 e continua nel corso degli anni senza mai essere azzerata annualmente;
  • deve essere inoltre presente la sezione che riguarda la denominazione delle parti contraenti e i dati del rappresentante fiscale;
  • il proprio numero di partita Iva e le indicazioni dei beni: natura, qualità e quantità, oppure quelle relative al servizio che viene prestato;
  • corrispettivo in moneta, che si deve indicare anche se quest’ultima è differente dall’euro;
  • nella sezione dedicata alla base imponibile, dovrete indicare il valore del bene ceduto o del servizio prestato.
    Va inserita l’aliquota Iva o gli eventuali tipi di esenzione ed obbligatoriamente l’ammontare dell’Iva, arrotondando il tutto al centesimo; infine inserirete il numero di partita IVA del committente.
    • In caso di firma elettronica, ricordate che è necessaria la firma digitale.
      I costi in fattura andranno inseriti nelle voci che formano la base imponibile Iva, successivamente troverete i rimborsi spese che verranno richiesti al cliente, ovviamente se presenti.
      Inoltre dovrete indicare i termini e la modalità di pagamento.
      Dovete inoltre tenere sempre presente, che molti dei preavvisi di parcella che un professionista invia in anticipo ai propri clienti, vengono già considerati come delle vere e proprie fatture: come tali esse si potranno registrare e contabilizzare.

      Ricapitolando i dati che necessariamente devono comparire in una fattura ‘standard’ sono la denominazione del venditore, quella del cliente, gli articoli o i servizi venduti con le relative quantità e prezzi, specificando l’aliquota Iva ed il suo ammontare.
      Prestate particolare attenzione all’indicazione della data della fattura e della sua numerazione, fondamentali per evitare problemi futuri.

      Come fare una fattura: la compilazione

      esempio fattura
      Chi è titolare di Partita Iva sa benissimo che deve emettere fattura nel momento in cui vende o presta un servizio.

      Ma cos’è esattamente una fattura? Come si compila?
      Andiamo per gradi.

      La fattura è un documento fiscale obbligatorio che viene compilato dal venditore per dimostrare l’avvenuta cessione di beni o prestazione di servizi e il diritto a riscuoterne il prezzo.

      Essa si divide in due parti: una descrittiva ed una tabellare.

      La parte descrittiva contiene i dati del venditore:

      • indirizzo;
      • partita IVA;
      • nome;
      • cognome;
      • ditta;
      • gli stessi dati per il compratore;
      • la data di emissione;
      • il numero di fattura;
      • le condizioni generali di vendita: tipo consegna, imballaggio, e modalità di pagamento;

      La parte tabellare contiene:

      • quantità e descrizione delle merci;
      • il prezzo unitario e l’importo complessivo della merce;
      • gli sconti concessi al compratore;
      • le spese accessorie;
      • la base imponibile su cui calcolare l’IVA, l’aliquota IVA ed il totale fattura;

      La guida che segue vi darà le giuste dritte su come compilare la fattura e non incorrere ad errori nel momento della sua emissione.

      Istruzioni su come compilare una Fattura

      • In alto a sinistra scrivere l’intestazione della propria ditta riportando: via, numero civico, telefono, fax, codice di avviamento postale, città, provincia, partita IVA;
      • In alto a destra scrivere cognome e nome del cliente o della sua ditta, con via, numero civico, codice di avviamento postale, città e il suo numero di partita IVA (facoltativo);
      • Per ogni prodotto venduto riportare: codice e descrizione dell’articolo, quantità vendute, prezzo unitario senza IVA, prodotto tra quantità e prezzo unitario senza IVA, aliquota IVA;
      • Sommare tutti i prodotti che hanno la stessa aliquota IVA, ottenendo così l’imponibile IVA per quella aliquota e riportare su righe separate il valore della aliquota, l’imponibile per la stessa aliquota, la imposta della stessa aliquota;
      • Sommare separatamente tutti gli imponibili e tutte le imposte per ottenere l’imponibile totale della merce venduta e la imposta totale; sommare l’imponibile totale alla imposta totale per ottenere il TOTALE della fattura;
      • Indicare il numero dei colli, la causale del trasporto, le modalità del porto, l’aspetto esteriore dei beni, le modalità di pagamento;

      Ricordo, infine, che le fatture emesse devono essere datate e numerate in ordine progressivo.
      Con la nostra guida completa su come fare una fattura speriamo di aver risolto molti dei tuoi dubbi e ti invitiamo a leggere anche la guida completa sulla fattura elettronica.

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