Best Practices per Verificare la Correttezza
La gestione del registro di carico e scarico SIAN è un...
La trappola normativa dell’acquisto delle olive
La normativa prevede che in caso di acquisto di olive da parte del frantoio, questi dovrà accertare che l’olivicoltore abbia costituito ed aggiornato il proprio fascicolo aziendale.
Il fascicolo aziendale è l’insieme delle informazioni e dei documenti che costituiscono l’azienda agricola. E’ lo strumento che gestisce i rapporti tra l’impresa agricola e la Pubblica Amministrazione. Si tratta in pratica di una scheda telematica predisposta sul SIAN da un Centro di Assistenza Agricola (CAA). La norma prevede che non hanno l’obbligo di costituire il fascicolo aziendale gli olivicoltori che producono olio destinato esclusivamente all’autoconsumo e la cui produzione non supera 350 kg di olio per campagna di commercializzazione.
Dunque il semplice fatto di vendere olive fa venire meno l’esonero.
Questa norma è stata concepita anche come strumento per contrastare il sempre più diffuso fenomeno dei furti delle olive direttamente sugli alberi, infatti in molteplici casi si sono avute notizie di olivicoltori che dalla sera alla mattina si sono ritrovati i propri alberi completamente spogliati del raccolto tanto atteso ad opera di ignoti.
Lo scopo dunque è che il frantoio verifichi che effettivamente le olive acquistate provengano da uliveti registrati, in regola e di proprietà dell’olivicoltore che le fornisce.
In svariati casi sono stato chiamato a fornire consulenza per sanzioni comminate proprio per il mancato rispetto di questa norma, la quale se è vero che riguarda adempimenti dell’olivicoltore, è anche vero che prevede che il frantoio ne assuma l’onere della verifica.
Il frantoio non può dunque acquistare olive da un produttore il cui uliveto non sia censito e riconosciuto nel SIAN mediante il fascicolo aziendale.
La trappola nasce dal fatto che le informazioni riguardanti il fascicolo aziendale, seppur residenti sul SIAN, non sono consultabili da un soggetto esterno.
Il frantoio non ha dunque gli opportuni strumenti per verificare in autonomia il corretto assolvimento della normativa da parte dell’olivicoltore.
L’unica soluzione permessa al frantoio allo stato attuale è la richiesta del fascicolo aziendale al produttore al momento dell’acquisto della partita di olive.
Sappiamo tutti benissimo che purtroppo è una soluzione spesso di difficile attuazione in quanto spesso l’olivicoltore trova difficoltà a produrre questo documento.
Per ovviare a questa difficoltà,
il frantoio potrebbe richiedere che l’olivicoltore autocertifichi la regolarità della tenuta del fascicolo,
anche utilizzando modelli di dichiarazione prestampata redatti dal frantoio stesso esonerandosi in parte dalla responsabilità della verifica.
In tal caso, tuttavia, anche se l’olivicoltore ha dichiarato la regolarità del proprio fascicolo aziendale, il carico di olive eseguito dal frantoio per partite non correttamente censite nel fascicolo aziendale (ove questo sia richiesto),
potrebbero non esonerare del tutto il frantoio,
il quale potrebbe comunque subire le conseguenze previste, salvo poi potersi rivalere sull’olivicoltore che ha dichiarato il falso, infatti la norma impone il ritiro dal commercio dell’olio nel caso in cui l’origine delle olive non sia verificabile.
Diverso invece il caso in cui il frantoio acquisti olive da commercianti, i quali, ricordiamo, hanno l’obbligo della registrazione SIAN, dunque, tutti i movimenti di olive in acquisto ed in vendita restano tracciati.
In virtù di questo, il commerciante di olive, al momento dell’acquisto, come accade per il frantoio, deve assolvere all’onere della verifica della costituzione e dell’aggiornamento del fascicolo aziendale con le stesse modalità appena esposte.
Se desideri saperne di più, contattaci.
Dal 2006 accompagniamo i frantoi verso l’innovazione.
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272 commenti
CIOCCOLINI ROSATO
Ho letto l’articolo ” La trappola normativa dell’acquisto delle olive “, l’ho trovato interessante ma per un Frantoio non di facile attuazione. In ogni caso è bene tenere presente quanto esposto e tenersi possibilmente in regola.
Grazie
arcangelo
salve,
alla luce della recente normativa, vorrei chiedere al netto del fascicolo aziendale che dovrà essere regolarmente tenuto ed aggiornato da parte dell’oleicoltore, rimane invariato e confermato il regime in autofattura ovvero il volume d’affari sotto i 7000 euro ?
Grazie
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