The non-refundable contribution can be requested from companies, matches VAT or by the owners of agricultural income, provided that they are active on the date of submission of the request for obtaining the contribution. It will also not be there no click day: interested parties will be able to apply within 60 days from Monday (i.e. until 13 August).
The question and the instructions – The Revenue Agency has published the model and instructions for submitting applications electronically, as well as a circular that clarifies some points. Among these, access to the contribution also for flat rates, companies between professionals and for those who carry out business or self-employed activities (or are holders of agricultural income) even if employed or retired.
How to submit the application – The request will only be electronic and can also be submitted with the help of intermediaries already delegated to the tax drawer or to the consultation service of electronic invoices. To transmit the application, you can use software and the Entratel / Fisconline electronic channel or a web procedure in the reserved area of the “Invoices and fees” portal of the Inland Revenue. It will be possible to access the procedure with the Agency’s Fiscoonline or Entratel credentials or through Spid (Public digital identity system), or with the National Services Card (Cns).
The requirements – There are two requirements, as the guide prepared by the Revenue also points out, to access the contribution. One relates to 2019 revenues or fees, which must not exceed five million euros. The other concerns the drop in turnover and fees, the amount of which for the month of April 2020 must be less than two thirds of that of the month of April 2019. However, exceptions to the requirement of the drop in turnover are provided for those who started the business from 1 January 2019 (the contribution is due in any case) and for operators with tax domicile or operational headquarters located in the territory of Municipalities affected by disasters (earthquake, flood, structural collapse) still in emergency on 31 January 2020.
The contribution – A specific percentage is applied to the difference between the turnover and fees for April 2020 and the corresponding value for April 2019 in relation to the amount of revenues and fees. The applicant is entitled to 20% if the revenues and fees for the year 2019 do not exceed the 400 thousand euro threshold, 15% if they do not exceed the one million euro threshold and 10% if they do not exceed the five million threshold of Euro.