Le VAT matches obligated to tax report cards and those in flat rate scheme can postpone for five months, from 30 November to 30 April, the payment of advances on Irpef, Ires, Irap and substitute taxes. The predicts it Refreshment decree-bis approved by the Council of Ministers last week.
The new law broadens the perimeter of a rule introduced with the August decree. Based on the summer provision, the postponement of tax deadlines to next spring was allowed for VAT numbers subject to summary indicators of fiscal reliability (Isa, i.e. tax report cards) and for those under a flat-rate regime (which are not required to fill in the ISA) only in front of a drop in turnover and fees of at least 33% in the first six months of 2020 compared to the same period last year.
The Ristori-bis decree, on the other hand - in light of the second wave of infections and the new restrictive measures launched by the government - does not impose this condition. The VAT numbers in question, therefore, will be able to postpone the tax payments due on November 30 by five months regardless of revenue trends and from the losses suffered due to the pandemic.
But be careful: the extension does not apply to all activities, but only to those included in Annexes 1 and 2 to the Ristori-bis decree, in which the Ateco codes are indicated.
In this regard, the government will have to clarify whether the extension of the possibility of deferring tax deadlines is valid throughout the national territory or not.
For Annex 1, it seems so. In fact, the document lists the activities which - having been forced to close throughout Italy with the Dpcm of 24 October - have already been included in the first tranche of automatic aid, those envisaged by the original Refreshments decree.
There is no uncertainty, however, about the activities included in theAttachment 2: in this case the extension of the possibility of postponing tax deadlines is granted only to those who work in the red zone (and has a flat-rate VAT number or is obliged to fill in the ISA). Annex 2 includes, among others, beauty salons, street vendors and traders of fabrics for clothing, furnishings and household linen.
Finally, the professionals – not being included in either of the two annexes with Ateco codes – they can access the postponement of advances only if they have recorded a 33% drop in turnover in the first half of 2020. And, obviously, only if they are subject to ISA or fall within the flat-rate regime .
