2021 ATM bonus and Pos benefits: now it’s really worth it

The Labor and Business Decree has finally made the use of electronic payment tools convenient for all merchants.

The ATM bonus 2021, in fact, it will allow you to download all expenses commissioned by banks for transactions. However, it is not the only novelty (join TheWam community and receive all the news on WhatsApp, Telegram and Facebook).

ATM bonus 2021

According to thearticle 22 of Legislative Decree no. 124/2019 it’s possible to get it back, in the form of a tax credit, 30% on transaction fees made via POS with final consumers.

Well, the brand new Dl n. 99/2021 raise this percentage al 100% and gives the opportunity to take advantage of this opportunity from 1 July 2021 to 30 June 2022.

Specifically, the expenses that can be recovered with the 2021 ATM bonus are those derived from:

• Debit cards;
• Credit cards;
• Prepaid cards;
• And other traceable tools.

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ATM bonus 2021: purchase and rental of POS

Anyone who buys or hire of electronic payment instruments will have, thanks to the 2021 Bancomat Bonus, a tax credit linked to its turnover.

There are two possible cases. The first concerns the purchase of POS (to be connected to the cash register). In this case, the percentages to be recovered are:

• 70% for subjects whose revenues and fees relating to the previous tax period are of an amount not exceeding 200 thousand euros;
• 40% for subjects whose revenues and fees relating to the previous tax period are greater than 200 thousand euros and up to 1 million euros;
• 10% for subjects whose revenues and fees relating to the previous tax period are greater than 1 million euros and up to 5 million euros

On the other hand, those who decide to purchase advanced electronic payment tools, which also allow electronic storage and transmission of payments, will be able to recover:

• 100% for subjects whose revenues and fees relating to the previous tax period are of an amount not exceeding 200 thousand euros;
• 70% for subjects whose revenues and fees relating to the previous tax period are greater than 200 thousand euros and up to 1 million euros;
• 40% for subjects whose revenues and fees relating to the previous tax period are greater than 1 million euros and up to 5 million euros.

In the first case, the limit for each subject is set at 160 euro, in the second a 320 euro.