{"id":5822,"date":"2026-09-11T10:15:57","date_gmt":"2026-09-11T08:15:57","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/faq\/differential-taxation-difference-to-regular-taxation\/"},"modified":"2026-10-06T12:52:17","modified_gmt":"2026-10-06T10:52:17","slug":"differenza-di-tassazione-rispetto-alla-tassazione-ordinaria","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/it\/faq\/differential-taxation-difference-to-regular-taxation\/","title":{"rendered":"Imposizione differenziata: differenza rispetto all'imposizione ordinaria"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Leggi qui esattamente cosa significa il sistema di margine e quali requisiti sono applicabili.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#different\" rel=\"noopener\">La tassazione differenziata spiegata in poche parole: cosa significa?<\/a><\/li>\n\n\n\n<li><br><p><a href=\"#conditions\" rel=\"noopener\">Le condizioni della tassazione differenziata<\/a><\/p><br><\/li>\n\n\n\n<li><br><p><a href=\"#example\" rel=\"noopener\">Esemplo di tassazione differenziata<\/a><\/p><br><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><a id=\"different\" data-hs-anchor=\"true\"><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">La tassazione differenziata spiegata in poche parole: cosa significa?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Il termine tassazione differenziata significa che i rivenditori devono pagare\u00a0<strong>un'imposta sul consumo pi\u00f9 bassa<\/strong>\u00a0per determinati beni. In questo caso, l'imposta sul valore aggiunto si applica solo al\u00a0<strong>differenza<\/strong>\u00a0<strong>tra il prezzo di acquisto e quello di vendita.\u00a0<\/strong>La tassazione differenziata \u00e8 quindi una forma speciale di tassazione applicata a determinati beni. La tassazione differenziata \u00e8 regolata dall\u2019articolo 25a della legge sull\u2019imposta sul valore aggiunto (UStG).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Secondo questo principio, la tassazione differenziata si applica <strong>la vendita di beni di seconda mano,<\/strong> come ad esempio gli oggetti d\u2019antiquariato, gli oggetti di collezionismo o le opere d\u2019arte. Tuttavia, la tassazione differenziata si applica anche ai&nbsp;<strong>il commercio di beni di seconda mano<\/strong>&nbsp;(utilizzando oggetti fisici).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Con la tassazione differenziata si vuole evitare che, di nuovo, l\u2019imposta sul valore aggiunto venga applicata nella sua totalit\u00e0.<strong>&nbsp;Il valore totale dell'IVA \u00e8 gi\u00e0 stato calcolato<\/strong>&nbsp;<strong>\u00e8 stato pagato&nbsp;<\/strong>quando i beni sono stati originariamente acquistati. Pertanto, con la tassazione differenziata, l'imposta sulle vendite si applica solo alla differenza tra il prezzo di acquisto e il prezzo di rivendita.<\/p>\n\n\n\n<div>\n<div>\n<div>\n<div><a href=\"https:\/\/www.consultinghouse.eu\/it\/servizi\/servizi-aziendali\/contabilita\/\" rel=\"noopener\"><img decoding=\"async\" alt=\"CTA Accounting Solutions\" class=\"hs-image-align-none\" style=\"width: 688px;\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png\" width=\"688\" srcset=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 344w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 688w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 1032w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 1376w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 1720w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 2064w\" sizes=\"(max-width: 688px) 100vw, 688px\"><\/a><\/div>\n<a id=\"conditions\" data-hs-anchor=\"true\"><\/a>\n<h2>Le condizioni della tassazione differenziata<\/h2>\n<p>&nbsp;<\/p>\n<p>Come accennato sopra, ci sono alcuni&nbsp;<strong>requisiti<\/strong>&nbsp;Questo requisito deve essere rispettato affinch\u00e9 i venditori possano applicare questo tipo di tassazione. Sono i seguenti:<\/p>\n<ul>\n<li>I beni devono essere stati acquistati nel territorio della Comunit\u00e0, ovvero all'interno dell'Unione Europea.<\/li>\n<li>Lei, in qualit\u00e0 di acquirente, non ha pagato l\u2019imposta sul valore aggiunto relativa all\u2019acquisto della merce.<\/li>\n<li>Siete voi stessi, in qualit\u00e0 di rivenditore, a commercializzare o a pubblicare l'asta degli articoli acquistati.<\/li>\n<\/ul>\n\n<a id=\"example\" data-hs-anchor=\"true\"><\/a>\n<h2>Esemplo di tassazione differenziata<\/h2>\n<p>&nbsp;<\/p>\n<p>Se si rispettano le condizioni sopra indicate, \u00e8 possibile applicare il sistema di margine.&nbsp;<strong>esempio<\/strong>&nbsp;spiega l'applicazione nella pratica:<\/p>\n<p>&nbsp;<\/p>\n<p>Supponiamo di acquistare un'auto usata&nbsp;<strong>da un privato in un altro paese dell'UE.&nbsp;<\/strong>Il venditore desidera ricevere da voi 20.000 euro per l\u2019auto. Poich\u00e9 il venditore \u00e8 una persona fisica, non \u00e8 dovuta alcuna imposta di valorizzazione per l\u2019acquisto. Dopo alcune settimane, vendi l\u2019auto in Germania. Trovi un acquirente che paga 25.000 euro per l\u2019auto. Ora entra in gioco la tassazione differenziata. Secondo l\u2019articolo 25a UStG, devi pagare l\u2019IVA solo sulla differenza tra il prezzo di acquisto e quello di vendita. Nel caso concreto, questo \u00e8 <strong>25.000 euro \u2013 20.000 euro = 5.000 euro<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Invece di dover pagare l\u2019imposta sul totale, solo 5.000 euro vengono tassati. In questo caso, l\u2019imposta sulle vendite ammonta a 950 euro.&nbsp;<\/p>\n<p><strong>Per confronto:<\/strong>&nbsp;Se l\u2019intero importo fosse stato tassato, avreste dovuto pagare 4.750 euro di imposta sul valore aggiunto.<\/p>\n<p>&nbsp;<\/p>\n<figure><a href=\"https:\/\/www.consultinghouse.eu\/it\/servizi\/servizi-aziendali\/contabilita\/\" rel=\"noopener\"><img decoding=\"async\" alt=\"CTA Accounting Solutions\" class=\"hs-image-align-none\" style=\"width: 688px;\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png\" width=\"688\" srcset=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 344w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 688w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 1032w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 1376w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 1720w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 2064w\" sizes=\"(max-width: 688px) 100vw, 688px\"><\/a><\/figure><p><\/p>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>In qualit\u00e0 di imprenditore, acquisti beni durevoli su base commerciale e li rivendichi ai tuoi clienti. In determinate circostanze, i cosiddetti rivenditori possono applicare il sistema di margine e trarne quindi vantaggio a fini fiscali.<\/p>","protected":false},"template":"","faq_category":[11],"class_list":["post-5822","faq","type-faq","status-publish","hentry","faq_category-accounting-in-germany"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Differential taxation: difference to regular taxation - Consultinghouse<\/title>\n<meta name=\"description\" content=\"Compare differential taxation with regular VAT treatment and explore the margin scheme considerations discussed for resellers.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.consultinghouse.eu\/it\/faq\/differenza-di-tassazione-rispetto-alla-tassazione-ordinaria\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Differential taxation: difference to regular taxation - 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