From 30 March al 28st May, who has one VAT number can apply for the new one grant expected from Sostegni decree. She communicated thatInland Revenue, which has published the application forms and instructions with the procedure to follow. Applications must be sent to the Agency itself - also through an intermediary (accountant, Caf, labor consultant) - using the telematic channels of the Revenue (Fisconline or Entratel) or the web platform set up by Sogei and available in thereserved area of the "Invoices and Fees" portal of the Revenue website.
The non-refundable grant will be credited to the current account of the beneficiary, who must indicate the Iban in the request. Alternatively, taxpayers may choose to use the contribution as an offsetting tax credit. But beware: the choice is irrevocable.
To be entitled to the non-repayable contribution, you must respect two requirements:
- turnover or fees relating to 2019 of less than 10 million euros;
- Average monthly decline in revenue or compensation in 2020 of at least 30% year-over-year.
The contribution is also due to those who do not comply with the second requirement (the first is essential), provided that the VAT number has been opened from 2019 January XNUMX.
After receiving the application, the Agency issues a receipt, carries out checks and finally notifies the taxpayer if the contribution has been recognised. The message arrives in the reserved area of the "Invoices and Fees" portal.
But how much is the contribution? The amount is calculated by applying a percentage to the difference between the average monthly amount of turnover or fees for 2020 and 2019. The scheme is as follows:
- 60% for 2019 revenues or fees up to 100 thousand euros;
- 50% for 2019 revenues or fees from 100 thousand to 400 thousand euros;
- 40% for 2019 revenues or fees from 400 thousand to one million euros;
- 30% for 2019 revenues or fees from one million to 5 million euros;
- 20% for 2019 revenues or fees from 5 million to 10 million euros.
The contribution can never be less than One thousand Euro for natural persons ea two thousand euro for subjects other than natural persons. The maximum limit, for everyone, is at quota 150mila euros.
