The
model and instructions for requesting the new grant provided by the Sostegni Decree
are online on the Agenzia delle Entrate website
.
The procedure is simple: applications can be submitted starting from next Wednesday 30 March and until 28 May.
The request must be sent to the Revenue Agency, also through an intermediary, on the electronic channels or on the web platform prepared by Sogei available in a specific area of the Revenue site.
These are some of the instructions contained in the implementing provision of the Sostegni decree signed by the director of the Revenue Agency, Ernesto Maria Ruffini, which arrived on the same day the provision came into force.
The contribution will arrive directly on the current account indicated in the request or, at the irrevocable choice of the taxpayer, can be used as a tax credit in compensation.
There are two requirements to access the support: having achieved revenues or remuneration not exceeding 10 million euros in 2019 and having recorded an average monthly decrease in turnover and fees in 2020 compared to 2019 of at least 30%.
The agency has also produced a new guide that explains all the details of the measure in simple words and concrete examples, from the stakeholders to the methods of calculating the contribution, including the indications for requesting it.
THE APPLICATION -
The new non-repayable bonus can be requested by completing an online form to be submitted starting from March 30, 2021 and no later than May 28, 2021, again via the web.
For each application, the Agency system will carry out checks and issue receipts to the person who submitted the application.
In particular, in the event of a positive outcome, the Revenue will communicate the payment mandate for the contribution (or the recognition of the same as a tax credit in the case of this choice) in the specific reserved area of the "Invoices and Considerations" portal.
WHO IS RESPONSIBLE:
The contribution can be requested by subjects carrying out business activities, art and profession and agricultural income, holders of VAT numbers resident or established in the State Territory, who in the second tax period preceding the period of entry into force of the decree (for most of the subjects it is the year 2019) have achieved an amount of revenues or remuneration not exceeding 10 million euros.
Furthermore, the contribution is also due to non-commercial entities, including third sector entities and civilly recognized religious entities, in relation to the conduct of commercial activities.
On the other hand, subjects whose activity ceased on 23 March or have activated the VAT number subsequently are excluded from the use of the bonus.
REQUIREMENTS:
There are two 'stakes' for obtaining the contribution.
The first consists in having achieved in 2019 revenues or remuneration not exceeding 10 million euros.
The second requirement to be met is that the average monthly amount of turnover and fees for the year 2020 is at least 30% lower than the average monthly amount of sales and fees for 2019. The contribution is due even in the absence of the decrease requirement of turnover / fees for subjects who have activated the VAT number starting from 1 January 2019, provided that they comply with the prerequisite of the revenue or compensation limit of 10 million euros.
THE 'SUPPORT' BY BANDS
: The amount of the contribution is determined by applying a percentage to the difference between the average monthly amount of turnover and fees for 2020 and the average monthly amount of sales and fees for 2019 according to this summary scheme: 60% if the revenues and remuneration for the year 2019 do not exceed the threshold of 100 thousand euros;
50% if revenues and remuneration for the year 2019 exceed the threshold of 100 thousand euros up to 400 thousand;
40% if revenues and remuneration for the year 2019 exceed the threshold of 400 thousand euros up to 1 million;
30% if revenues and remuneration for the year 2019 exceed the threshold of 1 million euros up to 5 million;
0% if revenues and remuneration for the year 2019 exceed the threshold of 5 million euros up to 10 million.
In any case, a minimum contribution of not less than 1,000 euros is guaranteed for individuals and 2,000 euros for individuals other than individuals.
The amount of the recognized contribution cannot in any case exceed € 150,000.