Le ditte estere che effettuano lavori sul suolo svizzero non saranno più esenti dall’imposta sul valore aggiunto a partire dal primo gennaio 2016.
La consigliera federale Evelyne Widmer-Schlumpf ha risposto così al consigliere nazionale Ignazio Cassis, che si è visto sostanzialmente accettare la mozione con la quale chiede di eliminare la concorrenza “distorta” nelle zone di confine . Se la revisione della legge federale sull’IVA andrà in porto, infatti, per l’assoggettamento all’IVA delle imprese estere verrà considerato il giro d’affari conseguito globalmente, e non più solo quello conseguito in territorio svizzero.
Attualmente un’azienda che esegue lavori nella Confederazione per meno di 100'000 franchi è esentata dall’IVA, e il diritto vigente non permette di verificare l’ammontare del giro d’affari e quindi l’eventuale assoggettamento fiscale.
La procedura di consultazione inerente a questa piccola revisione legislativa sarà avviata in giugno.
RedMM/FM
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