a new ATECO code appears with decree quater Refreshments



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News for tourism, and in particular for travel agencies me touristic operator with more help, are contained in Refreshments decree quater The text of which is current after yesterday’s publication in the Official Gazette.

The news mainly concerns new ATECO code introduced by the fourth of the Refreshments decrees and which refers to open tour buses (tourism) of the big cities.

In particular, with the Ristori quater decree of 8,000 million euros, the Background in support of travel agencies, tour operators whose beneficiaries now also include tour buses.

The Ristori quater decree provides the same aid for other sectors, including entertainment and culture, but also exhibitions me conferences.

Tourism news in the Refrescos quater decree: new ATECO code

The aid to the tourist sector is foreseen with the decree quater of Ristori in force for a few hours and introducing a new ATECO code. In fact, the main innovations refer to open tour buses.

The Gazzetta text also provides additional resources for the trade fair and congress sector. Article 12 provides aid for the tourism sector and, in particular, travel agencies, tour operators and a new sector of activity: Urgent measures to support the tourism and cultural sectors and internationalization.

“1. The fund of the current portion referred to in article 89, paragraph 1, of the decree-law of March 17, 2020, n.18, converted, with modifications, by law April 24, 2020, n. 27, established in the forecast of the Ministry of Heritage and Cultural Activities and Tourism, has increased by 90 million euros by 2021. “

Still:

“2. The fund mentioned in article 182, paragraph 1, of the decree-law of May 19, 2020 n. 34, converted, with modifications, by law July 17, 2020, n. 77, established in the provision of the Ministry of Heritage and Cultural Activities and Tourism, increased by 10 million euros by 2020. In article 182, paragraph 1, of the decree-law of May 19, 2020, n. 34, converted, with modifications, by law July 17, 2020, n. 77, after the words “tour leaders”, the following is inserted: “and companies, not subject to public service obligations, authorized by virtue of the legislative decree of November 19, 1997, n. 422 and related regional implementing laws, exhibitors, in open buses, the activities referred to the ATECO code 49.31.00. “.”

The fund for travel agencies and tour operators was established with the relaunch decree in article 182. In decree no. 34/2020 converted into law n. 77/2020 it is established that:

“In order to support travel agencies and tour operators, as well as guides and tourist companions following the containment measures of COVID-19, in the estimate of the Ministry of Heritage and Cultural Activities and Tourism, the a fund with an endowment of 265 million euros by 2020. By decree of the Minister of Heritage and Cultural Activities and Tourism, which will be adopted within thirty days following the date of entry into force of this decree, the methods of distribution and allocation of resources to operators are established, taking into account the economic impact. negative result of the adoption of the COVID-19 containment measures “.

Now, with the Ristori quater decree, the fund has increased by another 10 million, after the first Ristori decree. 137/2020, has increased the fund itself, as indicated in article 5, paragraph 2, by 400 million for the year. Current.

With the Ristori quater decree, the aid for travel agencies and tour operators is also extended to tourist buses in art cities or better to companies that transport passengers with open-top buses. tourism.

Decree quater Ristori also provides an endowment of 350 million euros for 2020 to compensate for the losses suffered by the trade fair and congress sector, by increasing the Fund for emergencies of companies and cultural institutions established in the forecast of the Ministry of Heritage and Cultural Activities, again with the Decree of Relaunching.

Suspension of payments in the Refreshments decree quater

Other aid for tourism (travel agencies and tour operators, but also hotel activities) in the Ristori quater decree are contained in the text of the chapter dedicated to suspension of tax and social security payments.

Terms are suspended expires in December 2020, regardless of the requirements related to income or fees and the decrease in billing, to subjects who carry out travel agency or tour operator activities, and who have tax domicile, registered office or operational headquarters in areas of the national territory characterized by one of maximum severity and high level of risk identified with the order of the Minister of Health of November 26, 2020. The deadlines that expire in December are suspended in detail to:

  • to the payment of withholdings at source, in accordance with articles 23 and 24 of decree of the President of the Republic no. 600, and the withholdings related to the regional and municipal surcharge, which the aforementioned subjects operate as withholding agents. Consequently, financial relations are regulated to ensure the financial neutrality of the State, regions and municipalities;
  • payments related to value added tax;
  • to payments of social and welfare contributions and of compulsory insurance premiums.

Suspended payments, even for travel agencies and tour operators, are made without penalties or interest in a single solution until March 16, 2021 or by installments up to a maximum of four monthly installments, the first to be paid until March 16 . same.

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