Daniele Tumietto

Dottore commercialista

Articoli dell'autore



<img width="768" height="432" src="https://imgcdn.agendadigitale.eu/wp-content/uploads/2024/07/26080356/Shutterstock_2367341373-1-768x432.jpg" class="card-responsive-img fit-img" alt="archiviazione digitale, documenti, scrittura, dati Modello Oais; font; digitalizzazione contratti; obblighi fiscali professionisti; eidas atti esecuzione terzo lotto; valore probatorio pec; Genesis; low code; portafoglio europeo di identità digitale" sizes="auto, (min-width: 1348px) 394px, (min-width: 992px) calc(26.19vw + 22px), (min-width: 600px) calc(50vw - 58px), calc(100vw - 34px)" decoding="async" loading="lazy" srcset="https://imgcdn.agendadigitale.eu/wp-content/uploads/2024/07/26080356/Shutterstock_2367341373-1-768x432.jpg 768w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2024/07/26080356/Shutterstock_2367341373-1-1280x720.jpg 1280w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2024/07/26080356/Shutterstock_2367341373-1-156x88.jpg 156w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2024/07/26080356/Shutterstock_2367341373-1-1536x864.jpg 1536w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2024/07/26080356/Shutterstock_2367341373-1-640x360.jpg 640w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2024/07/26080356/Shutterstock_2367341373-1-1024x576.jpg 1024w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2024/07/26080356/Shutterstock_2367341373-1-lq.jpg 30w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2024/07/26080356/Shutterstock_2367341373-1.jpg 1920w" data-eio="l" />

scenario
Pec, qual è il valore legale degli allegati: cosa dice la Cassazione
21 Nov 2025
di Daniele Tumietto
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<img width="768" height="432" src="https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/11/03101822/collegamento-POS-registratore-telematico-1-768x432.jpg" class="card-responsive-img fit-img" alt="collegamento POS registratore telematico" sizes="auto, (min-width: 1348px) 394px, (min-width: 992px) calc(26.19vw + 22px), (min-width: 600px) calc(50vw - 58px), calc(100vw - 34px)" decoding="async" loading="lazy" srcset="https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/11/03101822/collegamento-POS-registratore-telematico-1-768x432.jpg 768w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/11/03101822/collegamento-POS-registratore-telematico-1-1280x720.jpg 1280w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/11/03101822/collegamento-POS-registratore-telematico-1-156x88.jpg 156w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/11/03101822/collegamento-POS-registratore-telematico-1-1536x864.jpg 1536w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/11/03101822/collegamento-POS-registratore-telematico-1-640x360.jpg 640w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/11/03101822/collegamento-POS-registratore-telematico-1-1024x576.jpg 1024w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/11/03101822/collegamento-POS-registratore-telematico-1-lq.jpg 30w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/11/03101822/collegamento-POS-registratore-telematico-1.jpg 1920w" data-eio="l" />

guida al nuovo obbligo
Collegare POS e registratore telematico: istruzioni per l’uso
03 Nov 2025
di Daniele Tumietto
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<img width="768" height="527" src="https://imgcdn.agendadigitale.eu/wp-content/uploads/2023/02/01165258/criptovalute-768x527.jpg" class="card-responsive-img fit-img" alt="criptovalute tassazione legge bilancio 2026" sizes="auto, (min-width: 1348px) 394px, (min-width: 992px) calc(26.19vw + 22px), (min-width: 600px) calc(50vw - 58px), calc(100vw - 34px)" decoding="async" loading="lazy" srcset="https://imgcdn.agendadigitale.eu/wp-content/uploads/2023/02/01165258/criptovalute-768x527.jpg 768w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2023/02/01165258/criptovalute-1048x720.jpg 1048w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2023/02/01165258/criptovalute-128x88.jpg 128w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2023/02/01165258/criptovalute-1024x703.jpg 1024w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2023/02/01165258/criptovalute-lq.jpg 30w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2023/02/01165258/criptovalute.jpg 1280w" data-eio="l" />

Fisco
Tassazione criptovalute: cosa cambia con la legge di bilancio 2026 
23 Ott 2025
di Daniele Tumietto
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<img width="768" height="432" src="https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/10/09114531/Immagine-6-768x432.jpg" class="card-responsive-img fit-img" alt="giornata europea protezione dati" sizes="auto, (min-width: 1348px) 394px, (min-width: 992px) calc(26.19vw + 22px), (min-width: 600px) calc(50vw - 58px), calc(100vw - 34px)" decoding="async" loading="lazy" srcset="https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/10/09114531/Immagine-6-768x432.jpg 768w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/10/09114531/Immagine-6-1280x720.jpg 1280w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/10/09114531/Immagine-6-156x88.jpg 156w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/10/09114531/Immagine-6-1536x864.jpg 1536w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/10/09114531/Immagine-6-640x360.jpg 640w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/10/09114531/Immagine-6-1024x576.jpg 1024w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/10/09114531/Immagine-6-lq.jpg 30w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/10/09114531/Immagine-6.jpg 1921w" data-eio="l" />

la guida
Legge DAC8, fine della finanza invisibile: cosa cambia per le cripto
10 Ott 2025
di Daniele Tumietto
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<img width="768" height="432" src="https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/05/15123409/shutterstock_1814251823-1-768x432.jpg" class="card-responsive-img fit-img" alt="perimetro di sicurezza nazionale cibernetica; cerebro" sizes="auto, (min-width: 1348px) 394px, (min-width: 992px) calc(26.19vw + 22px), (min-width: 600px) calc(50vw - 58px), calc(100vw - 34px)" decoding="async" loading="lazy" srcset="https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/05/15123409/shutterstock_1814251823-1-768x432.jpg 768w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/05/15123409/shutterstock_1814251823-1-1280x720.jpg 1280w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/05/15123409/shutterstock_1814251823-1-156x88.jpg 156w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/05/15123409/shutterstock_1814251823-1-1536x864.jpg 1536w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/05/15123409/shutterstock_1814251823-1-640x360.jpg 640w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/05/15123409/shutterstock_1814251823-1-1024x576.jpg 1024w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/05/15123409/shutterstock_1814251823-1-lq.jpg 30w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/05/15123409/shutterstock_1814251823-1.jpg 1920w" data-eio="l" />

approfondimento
Cerebro, come funziona il sistema per le indagini patrimoniali
24 Set 2025
di Daniele Tumietto
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<img width="768" height="576" src="https://imgcdn.agendadigitale.eu/wp-content/uploads/2019/01/15072534/blockchain-3831728_960_720-768x576.jpg" class="card-responsive-img fit-img" alt="riciclaggio criptovalute" sizes="auto, (min-width: 1348px) 394px, (min-width: 992px) calc(26.19vw + 22px), (min-width: 600px) calc(50vw - 58px), calc(100vw - 34px)" decoding="async" loading="lazy" srcset="https://imgcdn.agendadigitale.eu/wp-content/uploads/2019/01/15072534/blockchain-3831728_960_720-768x576.jpg 768w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2019/01/15072534/blockchain-3831728_960_720-lq.jpg 30w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2019/01/15072534/blockchain-3831728_960_720.jpg 960w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2019/01/15072534/blockchain-3831728_960_720-117x88.jpg 117w" data-eio="l" />

DATI UIF
Riciclaggio, le cripto superano il contante: che c'è dietro il boom
04 Ago 2025
di Daniele Tumietto
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<img width="768" height="576" src="https://imgcdn.agendadigitale.eu/wp-content/uploads/2019/01/15072534/blockchain-3831728_960_720-768x576.jpg" class="card-responsive-img fit-img" alt="riciclaggio criptovalute" sizes="auto, (min-width: 1348px) 394px, (min-width: 992px) calc(26.19vw + 22px), (min-width: 600px) calc(50vw - 58px), calc(100vw - 34px)" decoding="async" loading="lazy" srcset="https://imgcdn.agendadigitale.eu/wp-content/uploads/2019/01/15072534/blockchain-3831728_960_720-768x576.jpg 768w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2019/01/15072534/blockchain-3831728_960_720-lq.jpg 30w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2019/01/15072534/blockchain-3831728_960_720.jpg 960w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2019/01/15072534/blockchain-3831728_960_720-117x88.jpg 117w" data-eio="l" />

policy
Stablecoin, rischio riciclaggio: ecco le nuove regole da seguire
18 Lug 2025
di Daniele Tumietto
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<img width="768" height="432" src="https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/07/02135105/open-data-per-la-ricerca-1-768x432.jpg" class="card-responsive-img fit-img" alt="AI ricerca scientifica; decreto PNRR" sizes="auto, (min-width: 1348px) 394px, (min-width: 992px) calc(26.19vw + 22px), (min-width: 600px) calc(50vw - 58px), calc(100vw - 34px)" decoding="async" loading="lazy" srcset="https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/07/02135105/open-data-per-la-ricerca-1-768x432.jpg 768w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/07/02135105/open-data-per-la-ricerca-1-1280x720.jpg 1280w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/07/02135105/open-data-per-la-ricerca-1-156x88.jpg 156w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/07/02135105/open-data-per-la-ricerca-1-1536x864.jpg 1536w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/07/02135105/open-data-per-la-ricerca-1-640x360.jpg 640w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/07/02135105/open-data-per-la-ricerca-1-1024x576.jpg 1024w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/07/02135105/open-data-per-la-ricerca-1-lq.jpg 30w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/07/02135105/open-data-per-la-ricerca-1.jpg 1920w" data-eio="l" />

G7
Tasse big tech, perché la Global Minimum Tax è una resa agli Usa
04 Lug 2025
di Daniele Tumietto
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<img width="768" height="432" src="https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/06/20102454/girnalismo-e-digitale-1-768x432.jpg" class="card-responsive-img fit-img" alt="girnalismo e digitale (1); decreto fiscale; guida concordato preventivo; gestione note spese; criptovalute commercialisti" sizes="auto, (min-width: 1348px) 394px, (min-width: 992px) calc(26.19vw + 22px), (min-width: 600px) calc(50vw - 58px), calc(100vw - 34px)" decoding="async" loading="lazy" srcset="https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/06/20102454/girnalismo-e-digitale-1-768x432.jpg 768w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/06/20102454/girnalismo-e-digitale-1-1280x720.jpg 1280w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/06/20102454/girnalismo-e-digitale-1-156x88.jpg 156w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/06/20102454/girnalismo-e-digitale-1-1536x864.jpg 1536w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/06/20102454/girnalismo-e-digitale-1-640x360.jpg 640w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/06/20102454/girnalismo-e-digitale-1-1024x576.jpg 1024w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/06/20102454/girnalismo-e-digitale-1-lq.jpg 30w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/06/20102454/girnalismo-e-digitale-1.jpg 1920w" data-eio="l" />

la guida
Decreto fiscale 2025, cosa cambia: partite IVA, forfettari, spese di trasferta
25 Giu 2025
di Nicoletta Pisanu e  Daniele Tumietto
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<img width="768" height="432" src="https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/06/16175733/edge-ai-1-768x432.jpg" class="card-responsive-img fit-img" alt="edge ai (1); bonus startup innovative; Ai antiriciclaggio; cybersecurity beni e servizi informatici; AI cittadini" sizes="auto, (min-width: 1348px) 394px, (min-width: 992px) calc(26.19vw + 22px), (min-width: 600px) calc(50vw - 58px), calc(100vw - 34px)" decoding="async" loading="lazy" srcset="https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/06/16175733/edge-ai-1-768x432.jpg 768w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/06/16175733/edge-ai-1-1280x720.jpg 1280w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/06/16175733/edge-ai-1-156x88.jpg 156w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/06/16175733/edge-ai-1-1536x864.jpg 1536w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/06/16175733/edge-ai-1-640x360.jpg 640w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/06/16175733/edge-ai-1-1024x576.jpg 1024w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/06/16175733/edge-ai-1-lq.jpg 30w, https://imgcdn.agendadigitale.eu/wp-content/uploads/2025/06/16175733/edge-ai-1.jpg 1920w" data-eio="l" />

approfondimento
Bonus startup innovative, ecco le regole per gli investimenti in servizi qualificati
20 Giu 2025
di Daniele Tumietto
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