Fund lost to VAT, the Tax Office checks only after paying



The questions that will arrive from Monday 15 June will immediately trigger only a consistency check for the tax code and Iban data

by Marco Mobili and Giovanni Parente

Tax, when it is allowed not to pay taxes due to Covid

The questions that will arrive from Monday 15 June will immediately trigger only a consistency check for the tax code and Iban data

3 ‘of reading

No prior check on merit. Requests for access to the lost fund will first be cleared by the Inland Revenue and then subject to verification. “In this way we aim to pursue the three pre-established objectives: simplicity of demand, speed in terms of crediting and trust in taxpayers”, according to Raffaele Russo, a recent past at the OECD and now in the cabinet of the Minister of Economy, Roberto Gualtieri.

Electronic application only

Everything will travel electronically on the channels developed in about three weeks by Sogei, using Entratel and the access door of the invoice and electronic receipts (“Invoices and fees” accessible from the Revenue website). The loss fund operation was scheduled to start on the afternoon of Monday 15 June, as required by the Revenue provision signed by the director Ruffini in the late evening of Wednesday 10 June. “It will definitely not be a click day,” Russo said. Over 6 billion euros were placed on the lost fund to meet the VAT number requests (professionals excluded at the moment) which did not exceed 5 million in 2019 and which had at least two thirds of turnover and fees in April 2020 compared to April 2019. The channel will be able to accept applications until 13 August and even until 24 August for the heirs who continue the economic activity of the deceased owner.

Times for accreditation

However, this does not mean that we will have to wait two months for the first refreshment. “From the moment of the request to the credit in the current account on the Iban indicated by the taxpayer, approximately 10 working days will pass”, explains Russo. This is because after sending the request – also through authorized intermediaries – “only consistency checks will be carried out, which consist, among others, in checking the tax code of the declarant and the correctness of the indicated Iban”, noted the adviser to Minister Gualtieri. On the Iban, i.e. a data that despite the Superanagrafe of current accounts is not known or knowable by the Revenue, the crossing of the code indicated to bring together the bank transfer of Revenue and the actual membership of the taxpayer will be made with the support of PagoPa. In fact, credit will not be accepted on the intermediary’s current account.

The intersection with invoices and electronic receipts

A deliberate choice to simplify and reduce the application model in a single page (part A for anti-mafia data must be completed only in the remote hypotheses of a contribution due over 150 thousand euros). Precisely with a view to the trust to be granted to the taxpayer and the intermediaries who will be assisted “the merit checks and the hunt for those aiming at fraud and not aid will be carried out – remarks Russo – by the Inland Revenue only after payment through collaboration with the Guardia di Finanza. With the cross-check of the data already forfeited in the Tax Register with the electronic invoice, the electronic receipts and the periodic VAT payments “.

The anti-mafia controls

Not only that, because as required by the regulation of the revival decree there will also be anti-mafia checks. The guidelines on this point are indicated in the protocol signed and developed by the ministers Lamorgese and Gualtieri and the director of the Ruffini Revenue. The protocol provides, among other things, that the Agency subsequently request anti-mafia communication even below 150 thousand euros for a sample of applications based on the risk and benefit granted.

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