With the Refreshments decree bis the Government has decided to refinance the non-repayable grant destined for activities forced to close after the approval of the latest anti-Covid measures. Targeted and faster aid will arrive directly on the current accounts of entrepreneurs and the VAT numbers most affected by the stop decided with the Dpcm November 3.
The Ristori bis decree aims to meet the businesses most affected by the new restrictions. From tour operators to the owners of bars, restaurants and pastry shops, but not only: the compensation will be allocated to those who actually suffered a loss due toCoronavirus emergency. The aid will be allocated differently to companies, depending on whether they are in the red, orange or yellow zone.
Question
From November 20 al January 15 VAT holders can apply for non-repayable contributions. To submit the request, the specific Model prepared by the Revenue Agency is used (“Application for the recognition of the grant grant, refreshment and refreshment decrees bis” for the compensation of operators affected by the closure).
Those who had already requested at the time of the Relaunch will instead automatically receive the crediting of the new indemnities.
The application for access to the contributions of both Refreshments decrees must be submitted through the “Invoices and payments” portal of the Revenue Agency or through the use of compilation software and then sent via the “Telematic Desktop” application. The authentication can take place with Fisconline / Entratel, CNS or SPID credentials.
The request must indicate the tax code of the applicant, that of any representative or intermediary, information on the requirements and the IBAN of the current account for crediting.
Procedure and deadlines
Applications must be sent by January 15, 2021. In the event of an error, a second application can be submitted within this period, replacing the first, provided that the payment has not already been made.
After sending, the system issues a first receipt which certifies that it has been taken over. Subsequently a second receipt is issued which certifies the acceptance of the application or the rejection with indication of the reasons. Your receipts are stored in your own reserved area of the Agency website (“my desk”) and in the “Consultation of mailings made” section of the sending application (“Invoices and Fees” portal).
Before disbursing the contribution, the Agency checks the IBAN code in the tax registry.
Refreshments Requirements
Contributions are aimed at holders of a VAT number active on 25 October and not terminated at the time of the application.
Additional requirements:
- activity prevalent one of those falling within the ATECO codes in Annex 1 of the Decree;
- turnover and fees for April 2020 lower than two thirds compared to April 2019 (not necessary if the VAT number was activated from 1 January 2019).
You see who the complete list of ATECO codes to which contributions are due.
The amounts for refreshment cannot exceed 150 thousand euros for each beneficiary. In any case, a minimum contribution is guaranteed for an amount not lower than that determined by applying the percentage to one thousand euros for individuals and two thousand euros for different subjects.
The basis for calculating the contribution is determined by applying a percentage to the difference in turnover:
- 20% with revenues or fees not exceeding 400 thousand euros,
- 15% with revenues or fees from 400 thousand euros up to 1 million euros,
- 10% with revenues or fees exceeding € 1 million.
Requirements DL Refreshments-bis
The contribution is intended for holders of VAT numbers with tax domicile or operational headquarters in the regions designated as the ‘red zone’.
The other requirements are similar to those of the contribution of the Refreshments Decree:
- Ateco code in annex 2 of the Ristori bis;
- for activities prior to 2019, a 33% drop in turnover in April compared to April 2019.
In any case, VAT number activated before 25 October and not terminated at the time of the application.
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