The audience of the beneficiaries of non-repayable contributions, with the change in law of the DL Sostegni bis.
Among the novelties we highlight a trio of aid in favor of VAT numbers who have recorded remuneration or revenues over 10 million euros. This category includes business activities, holders of agricultural income and those who carry out self-employment.
In the first draft of the text of the decree, the measure was introduced, but then subsequently abrogated. Now it has been inserted again, but changing shape. There are currently no official confirmations.
In order for our economy to recover, we need to push towards aid of a certain size. In this way all the activities that have been damaged by the epidemiological situation, will be able to recover and find a balance.
In fact, many companies have been heavily penalized by the various closure policies and limitations, which have been implemented by the Government to contain the spread of the coronavirus.
Non-repayable contributions VAT numbers: new aid is on the way
The Budget Committee of the Chamber approved various amendments, among which there are a trio of aids for the VAT numbers. Those who have recorded remuneration or revenues between € 10 million and € 15 million are interested. Now the provision is in the Senate.
These measures are not new, they had already appeared in the first draft of Legislative Decree 73 of 2021, with the possibility of being applied if there were surplus resources. On June 30, 2021, with the approval of Dl Work, the Council of Ministers had repealed this measure.
In the course of the process of transformation from decree to law, these aids returned in a new form, one could say with a renewed guise.
Non-repayable contributions VAT numbers: who are the beneficiaries
L’art 1, paragraph 30 bis, of the current wording of the law outlines who are the beneficiaries of this measure, that is those who
they achieved revenues referred to in article 85, paragraph 1, letters a) or b), or fees referred to in article 54, paragraph 1, of the same consolidated act exceeding 10 million euros, but not exceeding 15 million euros […]
All those who work with a VAT number and have collected remuneration or recorded revenues falling within a certain range, i.e. between 10 million euros and 15 million euros, can request non-repayable contributions. This photograph must have materialized in the second tax period, prior to the entry into force of the Sostegni bis decree converted into law.
Non-repayable contributions VAT numbers: towards confirmation?
With the introduction of this income support measure we are witnessing an expansion of the beneficiaries: the aid is disbursed to companies and professionals who until now had been excluded since the epidemiological emergency began. The entry threshold was initially € 5 million, moved to € 10 million with the previous Support Decree.
The trio of aids provides a standard contribution and its automatic payment, as indicated by the DL Sostegni bis; an alternative contribution and a standard contribution, does not provide for the automatic payment of the second installment; an alternative contribution with a percentage of 30%.
Final approval of this income support measure should arrive by July 24, 2021. By that date there will be official confirmation of the conversion of the Sostegni bis law into law. This trio of aids is not yet definitive and until this discussion, which is still underway, is concluded, it is not possible to take it for sure, given the continuous reversals that have also occurred in the past.
Automatic bis support contribution: Standard contribution of 20%
The first aid, also defined Support bis automatic contribution, recalls the provisions of the Support Decree and provides for a standard contribution. 20% is applied on the difference between the average monthly amount invoiced and the fees for the year 2020 and the average monthly amount invoiced and the fees for the year 2019.
It is a different percentage from that indicated in the first Sostegni Decree and, moreover, lower than that attributed to the other recipients, but entitles the holder to payment of the second tranche indicated in the Sostegni bis Decree.
Contribution Support bis for seasonal activities: 20% applies to the reference period
The Sostegni bis contribution, the second of the three aids, is a typology of alternative contribution. It will have to be calculated by always applying the percentage of 20%, but the reference period changes. The new reference period is 1 April 2020/31 March 2021 and 1 April 2019/31 March 2020.
In the period between 1 April 2019/31 March 2020 the amount can be added to that indicated in the Sostegni Decree, but the second payment outlined in the Sostegni bis Decree cannot be paid.
Contribution bis equalization: Alternative contribution of 30%
The third of the trio of aids, or the Support bis equalization contribution, it’s a alternative contribution, which can only be used by those who are not entitled to that standard. The percentage of 30% applies to the difference between the average monthly amount of turnover and the fees for the time period that runs from 1 April 2020 to 31 March 2021 and the average monthly amount of turnover and the fees ranging from 1 April 2019 to 31 March 2020.
Non-repayable contributions VAT numbers: how the contribution is calculated
The first type of aid provides that the beneficiaries, in possession of the required requirements, they will automatically receive the same amount as the contribution paid. The Revenue Agency will pay it to the account of the interested party.
Alternatively, the contribution can be received in the form of a tax credit and you can use it to compensate via F24. Once the method of use of this measure has been chosen, the choice cannot be changed.
The second help it does not take into account the decrease in turnover in 2020 compared to the previous year, i.e. 2019; but the reference is aimed at the months in which commercial activities were closed to counter the spread of the coronavirus. The parameters are the same.
For those who have had a decrease in turnover or fees in 2019 up to 100 thousand euros, 60% is due; above 100 thousand euros and up to 400 thousand euros, 50% is due; over 400 thousand euros and up to 1 million euros, 40% is due; above 1 million euro and up to 5 million euro 30%; over 5 million euros and up to 10 million euros 20%. Beyond this limit, no aid is provided.
L’indemnity it might be disbursed by the Revenue Agency in two ways, namely automatic crediting on the current account or in recognition of a tax credit, which can be used to compensate via F24. The choice with which to receive the grant is irrevocable.
The support decree bis provides that for the third contribution will be implemented after 10 September 2021. A specific guide will be compiled for this contribution, for the modalities and the disbursement of the same.
Non-repayable contributions VAT numbers: Requirements for submitting an application
The requirements for accessing this aid measure are different. The main one is that of have compensation or revenues falling within a specific range, i.e. between € 10 million and € 15 million.
For the other requirements, those indicated in the other measures remain confirmed. VAT numbers must have a VAT number active starting from May 26, 2021. They must also have recorded a considerable decline in average monthly turnover and fees; in the comparison between the two periods this decrease must be equal to 30%.
The two periods to be examined are 1 April 2019/31 March 2020 and 1 April 2020/31 March 2021.
Non-repayable contributions VAT numbers: who are excluded
This type of economic aid is not available to those who work with a VAT number from the date of May 26, 2021, i.e. when the DL Sostegni bis came into force. Those who terminated their business on May 26, 2021, with the consequent termination of the VAT parts.
Public bodies, indicated in art. 74 of the TUIR and the financial intermediaries and holding companies, cited in art. 162 bis of the TUIR.
Non-repayable contributions VAT numbers: How to submit the application
Those who have the requisites required to request the non-repayable Sostegni Bis grant, can request it by presenting the application exclusively electronically. The application submission procedure must take place in two ways.
The first through a web procedure made available by the Revenue Agency. You must enter the Invoices and Fees portal, go to the Non-repayable contribution section.
With this procedure you can fill in and submit one procedure at a time. In this way the dispatch is already available from 5 July 2021 and will end on 2 September 2021.
The other way concerns a market editing software, which was programmed following the techniques published on the online site of the Revenue Agency.
To send the file relating to the request for a grant, you must use the Entratel / Fisconline telematic channel: the same with which the tax returns are transmitted.
In this mode, multiple instances can be sent at a time with a single transmission. The dispatch started on July 7, 2021 and will end on September 2, 2021.
In the instance must have certain data. First of all the tax code of the person requesting the contribution. Then there are those that certify the possession of the requisites indicated to obtain the benefit.
Data that they are used to calculate the amount of the contribution due, or the fees or revenues for the year 2019 and the amount of the average monthly turnover and fees in the periods 1 April 2019/31 March 2020 and 1 April 2020/31 March 2021.
Non-repayable contributions VAT numbers: What happens after the application is submitted
Once the application has been submitted, theRevenue Agency, through its information system, replies with a message containing the electronic protocol that is assigned to the request file. This code must be kept with great care, as it allows you to trace the instance that was transmitted.
The system will make formal checks to check the documentation. Se l ‘outcome is negative, the question is discarded and a discarded receipt is sent. If theoutcome is positive, one is sent receipt informing that the application has been taken over.
In case of errors, the taxpayer simply has to submit a new instance with the correct data which replaces the previous ones. This operation can be carried out until the grant is recognized.
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I graduated fromDAMS University of Turin, in Theory and technique of audiovisual language. I have two professional qualifications: Multimedia technician with television communication address e Production technician of multimedia content and communication for the Web 2.0. I work for individuals, professionals and Courts as an audio / video file transcriber; audiovisual subtitler; copywriter, editor and proofreader.
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