Il provvedimento dell’Agenzia delle Entrate n. 58793/2017, riporta l’approvazione del Modello di Comunicazione Liquidazioni IVA 2017, adempimento introdotto dall’art. 4, 2° co. del D.L. 193/2016, che, intervenendo nel D.L. 78/2010, ha introdotto il nuovo art. 21-bis:https://www.confagricolturacosenza.it/wp-content/uploads/CIRC-15638-Comunicazione-liquidazioni-IVA.pdf
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