One is coming amnesty for receipts, tax receipts, invoices not in order. The news is in an article of the draft of the energy decree law which will be on the table of the next Council of Ministers, scheduled for Monday 25 September. The measure - we read in the text - has the objective of "promoting spontaneous compliance and the emergence of a taxable base". An attempt by the Government to raise cash, before the end of the year, to have more resources available to the Budget. Same reason why the deadlines for payment of the substitute tax on cryptocurrencies, equal to 26%, are extended. The deadline goes from September 30th to November 15th. Among the innovations contained in the draft, as well as measures to combat the expensive petrol and expensive bills, also appears extension, until the end of the year, of first home bonus addressed to during 36. But let's go in order and see how it works the new amnesty for omitted or "retouched" receipts and invoices.
Amnesty for "omitted" receipts and invoices: how does it work?
It is aimed at all those individuals, traders and self-employed, but also at the owners of other businesses, such as hotels and restaurants who have committed multiple violations in the electronic transmission of receipts to the tax authorities. Or rather, the object is the so-called certification of fees, therefore the sums that must be transmitted to the tax authorities in the form of a commercial document which, from 1 July 2019, is replacing receipts and tax receipts. Affected taxpayers who committed a violation between January 1, 2022 and June 30 of this year will be able to settle their accounts by paying reduced fines. But how? To heal their position, these subjects will have until December 15, 2023 and will have to pay in a single payment the amount due as tax plus a fine equal to the minimum one (1/18) for this type of violation. And in any case by paying a minimum of 2.000 euros. In addition to the reduced fine, you will also have to pay the larger ones taxes and interests.
What are the violations? And who is excluded?
Ma what are they? these violazioni? From the failure to memorize the fees, therefore receipts or invoices not issued, to the transmission with incomplete or untruthful data to the Revenue Agency of documents that do not reflect the actual collection of the trader.
They are excluded from the amnesty those who have not submitted the annual declarations, and also those who have contested the violations, except that they have been contested no later than the date of 30 September 2023 and provided that they have not already been contested on the date of full payment of the sums owed to make peace with the tax authorities.
No criminal shield or license suspension
Stay still there criminal punishment in the case of self-laundering, money laundering and terrorist financing. In particular, article 648 bis of the penal code provides for imprisonment from four to twelve years and a fine from 5 thousand to 25 thousand euros for this crime.
Furthermore, a repeat business owner – who commits four such violations in five years – is normally seen suspended the license or authorization to carry out one's business, for a period ranging from three days to 30, but those who regularize their position with the tax authorities will not run this risk.
In any case, we will have to wait for the final version of the decree and the related technical report to know all the details.
First home mortgage bonus under 36, the extension arrives
The other important measure present in the draft is the extension until the end of December first home bonus for young people up to 36 years old, but with a ISEE requirement more stringent than 30 thousand euros instead of 40 thousand. The Fratelli d'Italia proposal was deposited in the Senate, as an amendment to the Asset decree. Currently, the bonus allows young people who ask for a loan to buy their first home to have a state guarantee equal to 80% of the mortgage. Please note that to obtain the subsidy the applicant must be under 36 years of age in the year of the deed without ownership rights, nor usufruct, use or residence in another house located in the same territory, and it is necessary not to have bought another house with the mortgage bonus. For those who have done so, the house in question must be sold within one year of purchasing the new one.
