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To: <info@lessi.it>
Subject: FATTURAZIONE ELETTRONICA - ESTEROMETRO 2022 (PROROGA)
Content-Type: multipart/alternative; boundary="-------?=_43612-2012109790584"
Date: Tue, 21 Dec 2021 22:45:35 +0000
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---------?=_43612-2012109790584
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FATTURAZIONE ELETTRONICA

PROROGA ESTEROMETRO 2022

[FATTURAZIONE ELETTRONICA]

Il Decreto Fiscale 2022 (D.L. n. 146/2021) rinvia al 1 luglio 2022 l=E2=80=
=99obbligo per i contribuenti soggetti a fatturazione elettronica di inviar=
e a SdI, sotto forma di fatture XML i dati delle fatture emesse verso sogge=
tti esteri e delle fatture relative gli acquisti dall=E2=80=99estero, posti=
cipando quindi la data di abolizione del c.d. =E2=80=9CEsterometro=E2=80=9D=
.

In precedenza la Legge di bilancio 178 /2020 (legge di Bilancio 2021), avev=
a fissato tale obbligo a partire dal 1 gennaio 2022.

La possibilit=C3=A0 di utilizzare i tipi documento TD01; TD17; TD18; TD19 p=
er comunicare i dati delle operazioni attive e passive effettuate con sogge=
tti non stabiliti rimane comunque facoltativa.

Per coloro che hanno gi=C3=A0 provveduto all=E2=80=99adeguamento dei propri=
 sistemi e flussi di fatturazione si tratta quindi, gi=C3=A0 da ora, di una=
 soluzione alternativa alla trasmissione dei dati per via telematica all=E2=
=80=99Agenzia delle Entrate da eseguire nelle consuete modalit=C3=A0, utili=
zzando cio=C3=A8 l=E2=80=99apposito tracciato XML (Esterometro), con period=
icit=C3=A0 trimestrale.

Ricordiamo che non =C3=A8 invece necessaria la trasmissione dei dati relati=
vi alle operazioni per le quali sia stata emessa una bolletta doganale oppu=
re emessa o ricevuta una fattura elettronica mediante il Sistema di Intersc=
ambio.

Fino al al 30 giugno 2022 vi sono quindi due modalit=C3=A0 alternative per =
la trasmissione all=E2=80=99Agenzia delle Entrate dei dati relativi alle op=
erazioni transfrontaliere:

1) Esterometro:

predisposizione e invio telematico di un file contenente i dati delle opera=
zioni, attive e passive, effettuate nel trimestre di riferimento.

2) Sistema di Interscambio:

- Per le fatture attive relative alle operazioni effettuate nei confronti d=
i soggetti non stabiliti in Italia, emissione di una e-fattura valorizzando=
 il campo =E2=80=9Ccodice destinatario=E2=80=9D con =E2=80=9CXXXXXXX=E2=80=
=9D.

- Per le fatture passive ricevute in modalit=C3=A0 analogica dai fornitori =
esteri, la generazione di una e-fattura di tipo TD17, TD18 o TD19.

Le tempistiche di trasmissione al Sistema di Interscambio sono le seguenti:

- Per le fatture attive deve avvenire entro i termini di emissione delle fa=
tture o dei documenti che ne certificano i corrispettivi, vale a dire entro=
 12 giorni dall=E2=80=99effettuazione della cessione o prestazione o entro =
il diverso termine stabilito da specifiche disposizioni (ad esempio, giorno=
 15 del mese successivo in caso di fatturazione differita);

- Per le fatture passive, invece =C3=A8 effettuata entro il quindicesimogio=
rno del mese successivo a quello del ricevimento del documento comprovante =
l=E2=80=99operazione o di effettuazione dell=E2=80=99operazione stessa.

Non esitare a contattarci per qualsiasi ulteriore informazione!

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!--<![endif]--></head><body> <table cellpadding=3D"0" border=3D"0" cellspacing=3D"0"=
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 n. 146/2021) rinvia al 1 luglio 2022 la data di abolizione del c.d. =E2=80=
=9CEsterometro=E2=80=9D.</td></tr></table> <div align=3D"center" style=3D"c=
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tr> <td style=3D"font-size:14px;font-family:Arial,Helvetica,sans-serif, san=
s-serif;color:#3c4858"><div style=3D"text-align:center"><span style=3D"colo=
r:#696969"><span style=3D"font-size:20px">FATTURAZIONE ELETTRONICA</span></=
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gn=3D"center"><a href=3D"#" name=3D"Layout_62"></a> <table class=3D"rnb-con=
tainer" style=3D"height:0px;background-color:#ffffff;border-radius:0px;bord=
er-collapse:separate;padding-left:20px;padding-right:20px" width=3D"100%" c=
ellspacing=3D"0" cellpadding=3D"0" border=3D"0" bgcolor=3D"#ffffff"><tbody>=
<tr> <td class=3D"rnb-container-padding" style=3D"font-size:px;font-family:=
;color:"> <table class=3D"rnb-columns-container" style=3D"margin:auto" cell=
spacing=3D"0" cellpadding=3D"0" border=3D"0" align=3D"center"> <tbody><tr> =
<th class=3D"rnb-force-col" style=3D"text-align:center;font-weight:normal" =
align=3D"center"> <table class=3D"rnb-col-1" cellspacing=3D"0" cellpadding=
=3D"0" border=3D"0" align=3D"center"> <tbody><tr> <td height=3D"10"></td> <=
/tr> <tr> <td style=3D"font-family:Arial,Helvetica,sans-serif;color:#3c4858=
;text-align:center"> <span style=3D"color:#3c4858"></span> </td> </tr> <tr>=
 <td height=3D"10"></td> </tr> </tbody></table> </th></tr> </tbody></table>=
</td> </tr> </tbody></table> </td> </tr> </tbody></table>  </div></td> </tr><=
tr> <td valign=3D"top" align=3D"center"> <div style=3D"background-color:#ff=
ffff">  =
 <table class=3D"rnb-del-min-width" style=3D"min-width:100%;-webkit=
-backface-visibility:hidden;line-height:10px" name=3D"Layout_5" id=3D"Layou=
t_5" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" border=3D"0"> <tbod=
y><tr> <td class=3D"rnb-del-min-width" style=3D"min-width:590px" valign=3D"=
top" align=3D"center"> <a href=3D"#" name=3D"Layout_5"></a> <table class=3D=
"rnb-container" style=3D"background-color:#ffffff" width=3D"100%" cellspaci=
ng=3D"0" cellpadding=3D"0" border=3D"0" bgcolor=3D"#ffffff" align=3D"center=
"> <tbody><tr> <td valign=3D"top" align=3D"center"> <table cellspacing=3D"0=
" cellpadding=3D"0" border=3D"0"> <tbody><tr> <td> <div style=3D"border-rad=
ius:5px;width:590;;max-width:800px !important;border-top:0px None #000;bord=
er-right:0px None #000;border-bottom:0px None #000;border-left:0px None #00=
0;border-collapse:separate;border-radius:0px"> <div><img ng-if=3D"col.img.s=
ource !=3D 'url'" class=3D"rnb-header-img" alt=3D"FATTURAZIONE ELETTRONICA"=
 style=3D"display:block;float:left;border-radius:5px" src=3D"https://4e91f.=
img.ag.d.sendibm3.com/im/2580943/8c8d984a145b5edbb908c6cc194c2251d252ea4d47=
223c329d99cb020f1dd84c.jpg?e=3Dz3AQab3LQryJn5e1WuOf_e47dnEGFS9xB2DRo9ag8tHl=
19H1A_GwBLt7nUGXL8LzOYW5zEUeTA24Y7tT1JMpAjHhyPvFk8cv3eqlGFM3xpo21tJI8tqEC4_=
Z9S0PXne_cE1kYUFCfgtqd7lczoNaieZkxzjZy88IpS1MBI0Sd8boumkUYmjLWFDxecAoRO0O8N=
L6vnF6VeXvRhOWHVy64RhcsyKqdg1Ay2ivDYo" width=3D"590" vspace=3D"0" hspace=3D=
"0" border=3D"0" sib_img_id=3D"1"/></div><div style=3D"clear:both"></div> <=
/div></td> </tr> </tbody></table> </td> </tr> </tbody></table> </td> </tr><=
/tbody></table>   </div></td> </tr><tr> <td valign=3D"top" align=3D"center"> =
<div style=3D"background-color:#ffffff;border-radius:0px">   <table name=3D=
"Layout_55" id=3D"Layout_55" width=3D"100%" cellspacing=3D"0" cellpadding=
=3D"0" border=3D"0"><tbody><tr> <td valign=3D"top" align=3D"center"><a href=
=3D"#" name=3D"Layout_55"></a> <table class=3D"rnb-container" style=3D"heig=
ht:0px;background-color:#ffffff;border-radius:0px;border-collapse:separate;=
padding-left:20px;padding-right:20px" width=3D"100%" cellspacing=3D"0" cell=
padding=3D"0" border=3D"0" bgcolor=3D"#ffffff"><tbody><tr> <td class=3D"rnb=
-container-padding" style=3D"font-size:px;font-family:;color:"> <table clas=
s=3D"rnb-columns-container" style=3D"margin:auto" cellspacing=3D"0" cellpad=
ding=3D"0" border=3D"0" align=3D"center"> <tbody><tr> <th class=3D"rnb-forc=
e-col" style=3D"text-align:center;font-weight:normal" align=3D"center"> <ta=
ble class=3D"rnb-col-1" cellspacing=3D"0" cellpadding=3D"0" border=3D"0" al=
ign=3D"center"> <tbody><tr> <td height=3D"10"></td> </tr> <tr> <td style=3D=
"font-family:Arial,Helvetica,sans-serif;color:#3c4858;text-align:center"> <=
span style=3D"color:#3c4858"></span> </td> </tr> <tr> <td height=3D"10"></t=
d> </tr> </tbody></table> </th></tr> </tbody></table></td> </tr> </tbody></=
table> </td> </tr> </tbody></table>  </div></td> </tr><tr> <td valign=3D"top"=
 align=3D"center"> <div style=3D"background-color:#cc0000;border-radius:0px=
">   <table class=3D"rnb-del-min-width" style=3D"min-width:100%" name=3D"La=
yout_54" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" border=3D"0"> <=
tbody><tr> <td class=3D"rnb-del-min-width" valign=3D"top" align=3D"center">=
 <a href=3D"#" name=3D"Layout_54"></a> <table class=3D"rnb-container" style=
=3D"background-color:#cc0000;padding-left:20px;padding-right:20px;border-co=
llapse:separate;border-radius:0px;border-bottom:4px solid #ffffff" width=3D=
"100%" cellspacing=3D"0" cellpadding=3D"0" border=3D"0" bgcolor=3D"#cc0000"=
> <tbody><tr> <td style=3D"font-size:1px;line-height:20px;mso-hide:all" hei=
ght=3D"20">=C2=A0</td> </tr> <tr> <td class=3D"rnb-container-padding" valig=
n=3D"top" align=3D"left"> <table class=3D"rnb-columns-container" width=3D"1=
00%" cellspacing=3D"0" cellpadding=3D"0" border=3D"0"> <tbody><tr> <th clas=
s=3D"rnb-force-col" style=3D"text-align:left;font-weight:normal;padding-rig=
ht:0px" valign=3D"top"> <table valign=3D"top" class=3D"rnb-col-1" width=3D"=
100%" cellspacing=3D"0" cellpadding=3D"0" border=3D"0" align=3D"left"> <tbo=
dy><tr> <td style=3D"font-size:14px;font-family:Arial,Helvetica,sans-serif,=
 sans-serif;color:#3c4858"><div style=3D"text-align:center"><span style=3D"=
font-size:20px"><span style=3D"color:#FFFFFF">Il Decreto Fiscale 2022 (D.L.=
 n. 146/2021) <strong><u>rinvia al 1 luglio 2022</u></strong> l=E2=80=99obb=
ligo per i contribuenti soggetti a fatturazione elettronica di inviare a Sd=
I, sotto forma di fatture XML i dati delle fatture emesse verso soggetti es=
teri e delle fatture relative gli acquisti dall=E2=80=99estero, posticipand=
o quindi la data di abolizione del c.d. =E2=80=9CEsterometro=E2=80=9D.</spa=
n></span></div> <div style=3D"text-align:center">=C2=A0</div> <div style=3D=
"text-align:center"><span style=3D"font-size:20px"><span style=3D"color:#FF=
FFFF">In precedenza la Legge di bilancio 178 /2020 (legge di Bilancio 2021)=
, aveva fissato tale obbligo a partire dal 1 gennaio 2022.</span></span></d=
iv> </td> </tr> </tbody></table> </th></tr> </tbody></table></td> </tr> <tr=
> <td style=3D"font-size:1px;line-height:20px;mso-hide:all" height=3D"20">=
=C2=A0</td> </tr> </tbody></table> </td> </tr> </tbody></table>  </div></td> =
</tr><tr> <td valign=3D"top" align=3D"center"> <div style=3D"background-col=
or:#69ab37;border-radius:0px">   <table class=3D"rnb-del-min-width" style=
=3D"min-width:100%" name=3D"Layout_66" width=3D"100%" cellspacing=3D"0" cel=
lpadding=3D"0" border=3D"0"> <tbody><tr> <td class=3D"rnb-del-min-width" va=
lign=3D"top" align=3D"center"> <a href=3D"#" name=3D"Layout_66"></a> <table=
 class=3D"rnb-container" style=3D"background-color:#69ab37;padding-left:20p=
x;padding-right:20px;border-collapse:separate;border-radius:0px;border-bott=
om:4px solid #ffffff" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" bo=
rder=3D"0" bgcolor=3D"#69ab37"> <tbody><tr> <td style=3D"font-size:1px;line=
-height:20px;mso-hide:all" height=3D"20">=C2=A0</td> </tr> <tr> <td class=
=3D"rnb-container-padding" valign=3D"top" align=3D"left"> <table class=3D"r=
nb-columns-container" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" bo=
rder=3D"0"> <tbody><tr> <th class=3D"rnb-force-col" style=3D"text-align:lef=
t;font-weight:normal;padding-right:0px" valign=3D"top"> <table valign=3D"to=
p" class=3D"rnb-col-1" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" b=
order=3D"0" align=3D"left"> <tbody><tr> <td style=3D"font-size:14px;font-fa=
mily:Arial,Helvetica,sans-serif, sans-serif;color:#3c4858"><div style=3D"te=
xt-align:center">=C2=A0</div> <div style=3D"text-align:center">=C2=A0<span =
style=3D"font-size:20px"><span style=3D"color:#FFFFFF">La possibilit=C3=A0 =
di utilizzare i tipi documento TD01; TD17; TD18; TD19 per comunicare i dati=
 delle operazioni attive e passive effettuate con soggetti non stabiliti ri=
mane comunque <strong>facoltativa</strong>.</span></span></div> </td> </tr>=
 </tbody></table> </th></tr> </tbody></table></td> </tr> <tr> <td style=3D"=
font-size:1px;line-height:20px;mso-hide:all" height=3D"20">=C2=A0</td> </tr=
> </tbody></table> </td> </tr> </tbody></table>  </div></td> </tr><tr> <td va=
lign=3D"top" align=3D"center"> <div style=3D"background-color:#ffffff;borde=
r-radius:0px">   <table class=3D"rnb-del-min-width" style=3D"min-width:100%=
" name=3D"Layout_8" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" bord=
er=3D"0"> <tbody><tr> <td class=3D"rnb-del-min-width" valign=3D"top" align=
=3D"center"> <a href=3D"#" name=3D"Layout_8"></a> <table class=3D"rnb-conta=
iner" style=3D"background-color:#ffffff;padding-left:20px;padding-right:20p=
x;border-collapse:separate;border-radius:0px;border-bottom:0px none #c8c8c8=
" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" border=3D"0" bgcolor=
=3D"#ffffff"> <tbody><tr> <td style=3D"font-size:1px;line-height:20px;mso-h=
ide:all" height=3D"20">=C2=A0</td> </tr> <tr> <td class=3D"rnb-container-pa=
dding" valign=3D"top" align=3D"left"> <table class=3D"rnb-columns-container=
" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" border=3D"0"> <tbody><=
tr> <th class=3D"rnb-force-col" style=3D"text-align:left;font-weight:normal=
;padding-right:0px" valign=3D"top"> <table valign=3D"top" class=3D"rnb-col-=
1" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" border=3D"0" align=3D=
"left"> <tbody><tr> <td style=3D"font-size:14px;font-family:Arial,Helvetica=
,sans-serif, sans-serif;color:#3c4858"><div> <div> <div style=3D"text-align=
:center"> <div> <div style=3D"text-align:justify"><span style=3D"font-size:=
18px"><span style=3D"color:#696969">Per coloro che hanno gi=C3=A0 provvedut=
o all=E2=80=99adeguamento dei propri sistemi e flussi di fatturazione si tr=
atta quindi, gi=C3=A0 da ora, di una soluzione alternativa alla trasmission=
e dei dati per via telematica all=E2=80=99Agenzia delle Entrate da eseguire=
 nelle consuete modalit=C3=A0, utilizzando cio=C3=A8 l=E2=80=99apposito tra=
cciato XML (Esterometro), con periodicit=C3=A0 trimestrale.</span></span></=
div> <div style=3D"text-align:justify">=C2=A0</div> <div> <div style=3D"tex=
t-align:justify"><span style=3D"font-size:18px"><span style=3D"color:#69696=
9">Ricordiamo che non =C3=A8 invece necessaria la trasmissione dei dati rel=
ativi alle operazioni per le quali sia stata emessa una bolletta doganale o=
ppure emessa o ricevuta una fattura elettronica mediante il Sistema di Inte=
rscambio.</span></span></div> <div style=3D"text-align:justify">=C2=A0</div=
> <div style=3D"text-align:justify"><span style=3D"font-size:18px"><span st=
yle=3D"color:#696969"><strong>Fino al al 30 giugno 2022</strong> vi sono qu=
indi due modalit=C3=A0 alternative per la trasmissione all=E2=80=99Agenzia =
delle Entrate dei dati relativi alle operazioni transfrontaliere:</span></s=
pan></div> <div style=3D"text-align:justify"><strong>=C2=A0</strong></div> =
<div style=3D"text-align:justify"><strong><span style=3D"color:#FF0000"><sp=
an style=3D"font-size:18px">1) Esterometro: </span></span></strong></div> <=
div style=3D"text-align:justify">=C2=A0</div> <div style=3D"text-align:just=
ify"><span style=3D"font-size:18px"><span style=3D"color:#696969">predispos=
izione e invio telematico di un file contenente i dati delle operazioni, at=
tive e passive, effettuate nel trimestre di riferimento.</span></span></div=
> <div style=3D"text-align:justify">=C2=A0</div> <div style=3D"text-align:j=
ustify"><strong><span style=3D"color:#FF0000"><span style=3D"font-size:18px=
">2) Sistema di Interscambio:</span></span></strong></div> <div style=3D"te=
xt-align:justify">=C2=A0</div> <ul> <li style=3D"text-align:justify"><span =
style=3D"font-size:18px"><span style=3D"color:#696969">Per le fatture attiv=
e relative alle operazioni effettuate nei confronti di soggetti non stabili=
ti in Italia, emissione di una e-fattura valorizzando il campo =E2=80=9Ccod=
ice destinatario=E2=80=9D con =E2=80=9CXXXXXXX=E2=80=9D.</span></span></li>=
 </ul> <div style=3D"text-align:justify">=C2=A0</div> <ul> <li style=3D"tex=
t-align:justify"><span style=3D"font-size:18px"><span style=3D"color:#69696=
9">Per le fatture passive ricevute in modalit=C3=A0 analogica dai fornitori=
 esteri, la generazione di una e-fattura di tipo TD17, TD18 o TD19.</span><=
/span></li> </ul> <div style=3D"text-align:justify">=C2=A0</div> <div style=
=3D"text-align:justify"><span style=3D"font-size:18px"><span style=3D"color=
:#696969">Le tempistiche di trasmissione al Sistema di Interscambio sono le=
 seguenti:</span></span></div> <div style=3D"text-align:justify">=C2=A0</di=
v> <ul> <li style=3D"text-align:justify"><span style=3D"font-size:18px"><sp=
an style=3D"color:#696969">Per le fatture attive deve avvenire entro i term=
ini di emissione delle fatture o dei documenti che ne certificano i corrisp=
ettivi, vale a dire entro 12 giorni dall=E2=80=99effettuazione della cessio=
ne o prestazione o entro il diverso termine stabilito da specifiche disposi=
zioni (ad esempio, giorno 15 del mese successivo in caso di fatturazione di=
fferita);</span></span></li> </ul> <div style=3D"text-align:justify">=C2=A0=
</div> <ul> <li style=3D"text-align:justify"><span style=3D"font-size:18px"=
><span style=3D"color:#696969">Per le fatture passive, invece =C3=A8 effett=
uata entro il quindicesimogiorno del mese successivo a quello del ricevimen=
to del documento comprovante l=E2=80=99operazione o di effettuazione dell=
=E2=80=99operazione stessa.</span></span></li> </ul> </div> </div> <div>=C2=
=A0</div> </div> </div> </div> </td> </tr> </tbody></table> </th></tr> </tb=
ody></table></td> </tr> <tr> <td style=3D"font-size:1px;line-height:20px;ms=
o-hide:all" height=3D"20">=C2=A0</td> </tr> </tbody></table> </td> </tr> </=
tbody></table>  </div></td> </tr><tr> <td valign=3D"top" align=3D"center"> <d=
iv style=3D"background-color:#69ab37;border-radius:0px">   <table class=3D=
"rnb-del-min-width" style=3D"min-width:100%" name=3D"Layout_49" width=3D"10=
0%" cellspacing=3D"0" cellpadding=3D"0" border=3D"0"> <tbody><tr> <td class=
=3D"rnb-del-min-width" valign=3D"top" align=3D"center"> <a href=3D"#" name=
=3D"Layout_49"></a> <table class=3D"rnb-container" style=3D"background-colo=
r:#69ab37;padding-left:20px;padding-right:20px;border-collapse:separate;bor=
der-radius:0px;border-bottom:4px solid #ffffff" width=3D"100%" cellspacing=
=3D"0" cellpadding=3D"0" border=3D"0" bgcolor=3D"#69ab37"> <tbody><tr> <td =
style=3D"font-size:1px;line-height:20px;mso-hide:all" height=3D"20">=C2=A0<=
/td> </tr> <tr> <td class=3D"rnb-container-padding" valign=3D"top" align=3D=
"left"> <table class=3D"rnb-columns-container" width=3D"100%" cellspacing=
=3D"0" cellpadding=3D"0" border=3D"0"> <tbody><tr> <th class=3D"rnb-force-c=
ol" style=3D"text-align:left;font-weight:normal;padding-right:0px" valign=
=3D"top"> <table valign=3D"top" class=3D"rnb-col-1" width=3D"100%" cellspac=
ing=3D"0" cellpadding=3D"0" border=3D"0" align=3D"left"> <tbody><tr> <td st=
yle=3D"font-size:14px;font-family:Arial,Helvetica,sans-serif, sans-serif;co=
lor:#3c4858"><div style=3D"text-align:center"><span style=3D"font-size:20px=
"><span style=3D"color:#FFFFFF">Non esitare a contattarci per qualsiasi ult=
eriore informazione!</span></span></div> </td> </tr> </tbody></table> </th>=
</tr> </tbody></table></td> </tr> <tr> <td style=3D"font-size:1px;line-heig=
ht:20px;mso-hide:all" height=3D"20">=C2=A0</td> </tr> </tbody></table> </td=
> </tr> </tbody></table>  </div></td> </tr><tr> <td valign=3D"top" align=3D"c=
enter"> <div style=3D"background-color:#ffffff;border-radius:0px">   <table=
 class=3D"rnb-del-min-width" style=3D"min-width:590px" name=3D"Layout_19" i=
d=3D"Layout_19" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" border=
=3D"0"> <tbody><tr> <td class=3D"rnb-del-min-width" style=3D"min-width:590p=
x" valign=3D"top" align=3D"center"> <a href=3D"#" name=3D"Layout_19"></a> <=
table class=3D"mso-button-block rnb-container" style=3D"background-color:#f=
fffff;border-radius:0px;padding-left:20px;padding-right:20px;border-collaps=
e:separate" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" border=3D"0"=
> <tbody><tr> <td style=3D"font-size:1px;line-height:20px;mso-hide:all" hei=
ght=3D"20">=C2=A0</td> </tr> <tr> <td class=3D"rnb-container-padding" valig=
n=3D"top" align=3D"left"> <table class=3D"rnb-columns-container" width=3D"1=
00%" cellspacing=3D"0" cellpadding=3D"0" border=3D"0"> <tbody><tr> <th clas=
s=3D"rnb-force-col" valign=3D"top"> <table valign=3D"top" class=3D"rnb-col-=
1" width=3D"550" cellspacing=3D"0" cellpadding=3D"0" border=3D"0" align=3D"=
center"> <tbody><tr> <td valign=3D"top"> <table class=3D"rnb-btn-col-conten=
t" style=3D"margin:auto;border-collapse:separate" cellspacing=3D"0" cellpad=
ding=3D"0" border=3D"0" align=3D"center"> <tbody><tr> <td style=3D"font-siz=
e:18px;font-family:Arial,Helvetica,sans-serif;color:#ffffff;font-weight:nor=
mal;padding-left:20px;padding-right:20px;vertical-align:middle;background-c=
olor:#69ab37;border-radius:4px;border-top:0px None #000;border-right:0px No=
ne #000;border-bottom:0px None #000;border-left:0px None #000" width=3D"aut=
o" valign=3D"middle" height=3D"40" bgcolor=3D"#69ab37" align=3D"center"> <s=
pan style=3D"color:#ffffff;font-weight:normal"> <a style=3D"text-decoration=
:none;color:#ffffff;font-weight:normal" target=3D"_blank" href=3D"https://4=
e91f.r.ag.d.sendibm3.com/mk/cl/f/cq-dMkotDU6-pDk0xa9RmJX2_ge5fTws6F6I-N39uT=
WFIRiJZZaF0228gD4bCbcu2b3HoOnleAjAvQkWj_2CuvCohQbFdBFJdoY_g-1ULRXk-0EgA4yt1=
69CrO-ynoFstS9q35ipCrkJpSPmTGIa1rPY1NR6u2hZgxTQn6INylwuJvVzjE0ooF3eTzjRF1JL=
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