The relief for VAT numbers will come in extremis. The government announces that it will launch on Sunday 29 November the Refreshments decree 4, within which there is also a series of tax deferments. The provision, financed with part of the 8 billion deficit approved last Thursday in Parliament, has aroused controversy from accountants, who in a note point out that the extension "comes at the last minute", creating "once again irritation rather than relief" . In fact, the main deadlines involved - those of the Irpef, Ires and Irap advances of 2020 - were scheduled for November 30th.
Here's how the fiscal calendar will change, according to the government release.
The deadline for payment of Irpef, Ires and Irap advances for 2020 postponed from 30 November to 30 April 2021 for the following categories:
- VAT numbers subject to summary indicators of fiscal reliability (Isa, i.e. tax report cards, old sector studies) which have suffered a drop in turnover and fees of at least 33% in the first six months of 2020 and have revenues of less than 50 million euros, regardless of the Region of residence;
- the VAT numbers in the red areas not subject to the ISAs that fall within the Ateco codes indicated in Annexes 1 and 2 to the Ristori-bis decree (bars, cinemas and more), regardless of the trend and amount of revenues;
- restaurants that have a tax office in the orange regions.
The main objective is to harmonize deadlines for VAT numbers, which are currently fragmented. In fact, some categories of taxpayers have already seen the deadlines of the autumn Tax Day postponed to April with the Ristori Bis decree.
For VAT numbers that do not fall within either of the two extensions, the deadline by which to pay the Irpef, Ires and Irap advances for 2020 is still slipping, but much less: 30 10 from November to December.
Finally, the incoming decree will also extend the deadline for submitting the tax return and the IRAP declaration to 10 December.
