• Acconto prezzo: nel caso delle operazioni intracomunitarie (appear previsto dall’articolo 39 del Dl n. 331/1993) il ricevimento di un acconto o dell’intero prezzo non costituisce effettuazione dell’operazione; non è quindi obbligatorio emettere fattura in relazione allo stesso; ove la stessa venga emessa in by means of volontaria, occorre applicare la stessa norma di non imponibilità della cessione;
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L’acquirente deve fornire al venditore la dichiarazione scritta in argomento, entro il decimo giorno del mese successivo alla cessione;
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