Applications for the refreshments provided for in the two specific decrees issued by the government. By means of a note, the Revenue Agency communicates that from today until next January 15th it will be possible to apply for the non-repayable contributions provided for by the “Refreshments” and “Refreshments bis“, In support of the categories most affected by the Covid-19 emergency.
From refreshments, away to requests: who can apply
The possibility concerns taxpayers who had not already submitted an application, as those who had already applied with the Relaunch Decree will be credited automatically the amount due on your current account.
The indemnities provided for by both decrees are aimed at the holders of one VAT number activated before 25 October and still open at the time of submitting the application.
Furthermore, to be able to benefit from the contributions, one of those falling within the following must be declared as the main activity Ateco codes listed in the table in annex 1 of the decree and have registered an amount of turnover and fees for the month of April 2020 lower than two thirds of the turnover and fees for April 2019. This latter requirement is not necessary if the VAT number has been activated starting from January 1, 2019.
The Dl “Ristori-bis” it is dedicated exclusively to VAT number holders who have their tax domicile or operational headquarters in the red regions. The requirements remain the same as those of the contribution of the first “Refreshments” Decree.
From refreshments, go to requests: the procedure
To make the request you will have to access the online section “Invoices and fees” of the Revenue Agency or you can apply through the use of a compilation software and subsequent submission through the “Telematic Desktop” application.
Access can be done using lo Spid, the Public Digital Identity System, with the Agency’s Fiscoonline or Entratel credentials, or through the National Service Card (Cns).
The fields must be filled in with 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.
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