DOMANDA
Si chiede di conoscere le procedure da seguire per il corretto utilizzo delle cosiddette “gift card”, in particolare, in merito alla certificazione dei corrispettivi.
RISPOSTA
Le “gift card” sono carte prepagate, ricaricabili, sulle quali sono memorizzate somme di denaro preventivamente versate dall’utilizzatore e progressivamente scaricate a fronte del loro utilizzo.
Sul trattamento fiscale da applicare alla vendita e/o alla ricarica delle carte prepagate, l’Agenzia delle Entrate, con la Risoluzione n. 160/E del 30 maggio 2002, aveva, inizialmente, sostenuto che la vendita delle tessere magnetiche, non configurandosi come emissione di moneta elettronica, in quanto le medesime tessere non sono strumenti di pagamento, doveva considerarsi una cessione di beni e/o prestazione di servizi e, come tale, da assoggettare ad Iva al momento della consegna.
Tuttavia, a seguito di un approfondimento sul tema, è emerso che l’Amministrazione finanziaria ha cambiato successivamente il proprio orientamento, sostenendo che, nell’ipotesi in cui i beni e i servizi per i quali è effettuato il pagamento non siano conosciuti e specificatamente individuati al momento del versamento, l’incasso del danaro da parte dell’esercente a fronte della cessione della carta prepagata (o della “ricarica” di questa”), non costituisce “corrispettivo”, ma una semplice “cessione di denaro” fuori campo IVA, ex art. 2, terzo comma, lett. a) del D.P.R. n. 633 del 1972 (cfr., consulenza giuridica n. 954-8 del 15 luglio 2014, non pubblicata).
Pertanto, non essendo avvenuta alcuna cessione di beni o prestazione di servizi, non sussiste l’obbligo della certificazione tramite emissione dello scontrino fiscale, che sarà invece emesso regolarmente al momento della spendita dell’importo contenuto nella carta prepagata.
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