[ad_1]
Non-refundable grants automatically or upon request: he Soft drink decree fixed a double via to access compensation for VAT numbers affected by the new closures.
Management remains with theRevenue agency, which is entrusted with the double task of starting the automatic payments before November 15, 2020 and define times and rules for the presentation of new questions.
For holders of revenue over 5 million euros, excluded from the first tranche of contributions provided for in article 25 of the Relaunch Decree, as well as for who had not requested Despite having the right, the Ristori decree provides for ad hoc discipline.
According to the data contained in the latest draft of the Ristori decree, they are 140,823 VAT numbers that must be applied, almost 320,000 who will receive it automatically, in the current account already communicated to the Tax Agency.
The recognized amount will be calculated taking as a reference the decrease in turnover in April 2020 compared to April 2019, based on the parameters set by the relaunch decree and then applying the coefficients and new percentages, since 100% to 400%. For VAT figures with income or rates above 5 million euros, the value of the subsidy will be calculated by applying the initial percentage of 10%, the minimum threshold established by decree no. 34/2020.
Non-refundable contributions, Snack Decree: who has to request it and who will have it automatically
me non-refundable contributions of the Ristori decree They are aimed at the VAT numbers affected by the restrictions imposed by the Decree of the Prime Minister of October 25, which provides for full or early closings until November 24, 2020.
The perimeter of the recipients of the soft drink is identified on the basis of Code is born of the activity carried out, and the economic decree approved by the Government on October 27, 2020 establishes specific coefficients for calculating the amount owed.
However, the starting point is still anchored in the provisions of the relaunch decree, especially with regard to the calculation of the amount owed.
Returning to the provisions of the latest version of the text of the Ristori Decree (pending the final text in the Official Gazette), it is established that thegrant amount will be determined:
- for VAT numbers and beneficiaries, who will automatically receive the amount in their checking account, based on the amount recognized in accordance with article 25 of the Relaunch Decree;
- for VAT numbers that will apply and who have not benefited from the bonus granted by the Relaunch Decree, based on the data present in the request sent to the Tax Agency and the criteria established by article 25 of Legislative Decree 34 (paragraphs 4, 5 and 6) ;
- for VAT numbers with income or rates above 5 million euros, the amount will be calculated by applying the minimum percentage established by the relaunch Decree, or 10% of the decrease in registered turnover.
The last two are the cases in which it will be necessary to submit an application from scratch. Both the CIF that had not submitted an application until August 13, despite having the right, and the holders of income or compensation exceeding 5 million euros, must comply with the provision of the Public Treasury for the definition of times and modalities of sending the request for access to the measure.
In all cases, thegrant amount will be differentiated according to the economic sector, with a soft drinks from 100% to 400% of the contribution calculated according to the criteria established by the relaunch decree.
The maximum amount cannot in any case exceed € 150,000.
Non-refundable contributions for the Snack decree, double calculation for those who request
Therefore, it will be one double procedure which will determine thegrant amount due.
The starting point is represented by three parentheses established by the relaunch decree and the three percentages to calculate on the difference between income or rates for April 2020 and April 2019:
- for VAT numbers with income or commissions of up to 400,000 euros, the non-refundable fund owed is 20%;
- in the case of income or commissions greater than 400,000 euros and up to 1,000,000 euros, the contribution is 15%;
- for income and fees over € 1,000,0000, the basic amount is 10%.
Then the basic amount should be applied specific coefficient planned for the activity carried out, identified by ATECO code, based on the table attached to the Refreshments decree:
| ATECO CODE | TYPE | % |
| 493210 | Transportation by taxi | 100 |
| 493220 | Car rental transportation from garage with driver | 100 |
| 561011 | Catering with management | 200 |
| 561012 | Farm-related restoration activities | 200 |
| 561030 | Ice cream parlors and pastry shops | 150 |
| 561041 | Mobile ice cream parlors and pastry shops | 150 |
| 561042 | Mobile catering | 200 |
| 562100 | Catering for events, banquets | 200 |
| 563000 | Bars and other similar establishments without kitchen | 150 |
| 591400 | Cinema projection activity | 200 |
| 823000 | Organization of congresses and fairs | 200 |
| 900400 | Management of theaters, concert halls and other artistic structures | 200 |
| 931110 | Stadium management | 200 |
| 931120 | Pool management | 200 |
| 931130 | Management of multipurpose sports facilities | 200 |
| 931190 | Management of other sports facilities nec | 200 |
| 931200 | Sports club activities | 200 |
| 931300 | Gym management | 200 |
| 931910 | Sports bodies and organizations, promotion of sports events | 200 |
| 931999 | Other sporting activities nec | 200 |
| 932100 | Amusement parks and theme parks | 200 |
| 932910 | Discos, dance halls, night clubs and the like | 400 |
| 932930 | Games rooms and billiards | 200 |
| 932990 | Other leisure and entertainment activities nec | 200 |
| 960410 | Wellness center services (except spas) | 200 |
| 960420 | Thermal establishments | 200 |
| 960905 | Organization of parties and ceremonies | 200 |
| 551000 | Hotels | 150 |
| 552010 | Resorts | 150 |
| 552020 | Youth hostels | 150 |
| 552030 | Mountain huts | 150 |
| 552040 | Marine and mountain colonies | 150 |
| 552051 | Guest houses for short stays, holiday houses and apartments, bed and breakfasts, residences | 150 |
| 552052 | Farm-related accommodation activities | 150 |
| 553000 | Camping areas and areas equipped for motorhomes and caravans | 150 |
| 559020 | Accommodation for students and workers with complementary hotel-like services | 150 |
| 493901 | Management of funiculars, ski lifts and chair lifts if they are not part of urban or suburban transit systems | 200 |
| 773994 | Rental of structures and equipment for events and shows: light and audio systems without operator, stages, stands and light decorations | 200 |
| 799011 | Ticket sales services for theatrical, sporting and other recreational and entertainment events. | 200 |
| 799019 | Other reservation services and other tourist assistance activities not carried out by travel agencies nec | 200 |
| 900101 | Activities in the field of acting | 200 |
| 900109 | Other artistic representations | 200 |
| 900201 | Rental with operator of structures and equipment for events and shows | 200 |
| 900209 | Other activities to support artistic performances | 200 |
| 920009 | Other activities related to lotteries and betting (includes bingo rooms) | 200 |
| 949920 | Activities of organizations that pursue cultural, recreational and hobby cultivation purposes | 200 |
| 949990 | Activities of other member organizations nec | 200 |
VAT numbers whose activity began on October 25, 2020 or ceased on the same date are excluded from the possibility of accessing the new non-refundable fund.
