From today, and until January 15, 2021, it is possible to send applications for access to the non-repayable contributions provided for by the "Ristori" and "Ristori bis" decrees for taxpayers who had not submitted an application for the previous contribution provided for by the Relaunch decree .
This was announced by the Revenue Agency, recalling that for those who had already submitted the application last spring, the crediting of the sums to the current account takes place automatically.
The application for access to contributions must be submitted via the web through the Agency's "Invoices and fees" portal or through the use of compilation software and subsequent submission through the "Telematic Desktop" application.
Authentication can take place with the Agency's Fiscoonline or Entratel credentials, through Spid, the Public Digital Identity System, or through the National Services Card (Cns).
The application must indicate the tax codes of the applicant, any representative or intermediary, information on the existence of the requirements and the Iban of the current account on which to receive the credit.
Both contributions are aimed at holders of a VAT number activated before 25 October and not terminated at the time of submitting the application.
There are two additional requirements for requesting the non-repayable contribution of the Ristori Decree: to carry out as a main activity one of those falling within the Ateco codes listed in the table of annex 1 of the decree and to have had the amount of turnover and fees for April 2020 less than two thirds of the amount of the turnover and the fees for the month of April 2019. This last requirement is not necessary if the VAT number was activated starting from January 1, 2019.
The contribution envisaged by the Ristori-bis Decree, on the other hand, is intended exclusively for VAT number holders who have their fiscal domicile or operational headquarters in the red regions.
The other requirements are similar to those of the contribution of the Refreshments Decree.