Italian chart of account

[pokoli (Sergi Almacellas Abellana)]

@wifasoi

Total n00b on the tax side, so sorry if i ask this:

We normally add the taxes that are collected by companies which means:Value Added Tax, Import and Export taxes (you should create a tax rule for them) and so one.

@wifasoi

• Should i add the tax on document filing (usually this are 16€ stamps you buy in stores)
• What about “ de minimis regime”(regime dei minimi) invoices where there is no VAT, but you use a 2€ stamp?

Does company have the possibility to substract this taxes from the tax they collected? You should add them if the answer is yes.

@wifasoi

what about the “professional register”(albo dei professionisti) rate (usually 4%) for self employed people, should i add this or leave it.

As far as this is included on the invoice (this is the case in Spain) you should add them and ad a tax rule to be set on the self employed parties. If you want an example this is called Retencion taxes in Spanish Chart of Account.

@wifasoi

The tax name are a bit contextual, for example:

1. partecipazioni in: (shares in)
   a) imprese controllate (controlled company)
   b) imprese collegate (connected company)

Should i add the full name in each account (eg. “participazioni in imprese controllate” [shares in conttrolled company]) or leave it as is?

I think you should use taxes and account as defined by tax authority always using the full name. This is the way that most accountants will find them.

P.S: If there is a code defined you should also set them on templates as most accountants will refer to accounts by it’s code.