what the official text provides

what the official text provides
what the official text provides

The new decree It focuses on taxman, work e aid to businesses: in record time compared to the standard of recent months, the provision was published in the Official Gazette on 1 July, the day after approval by the Council of Ministers.

Let’s summarize some of the most important measures of this new provision:

  • tax bills blocked for another two months, until 31 August;
  • suspension of the cashback program;
  • extension of the freeze on redundancies in the textile sector;
  • rules for the containment of tariffs and for the simplification of the new Sabatini for the purchase of capital goods of SMEs.

The text of the new decree consists of eight articles: here are the details.

Official Gazette no. 155 of 1 July 2021
Click here to download the file.

Taxation, work and businesses: what the new decree provides

Folders stop until August 31: news for the Collection

The watershed date that required a further measure is the June 30th. The Sostegni bis decree blocked until the end of June payments relating to all tax and non-tax revenues entrusted to the Collection and deriving from bills, notices of debit and assessment.

The block concerns all those payments referring to the period from 8 March 2020, stopped starting from the Cura Italia decree, and then resumed by subsequent emergency decrees.

Without intervention to this, therefore, the collection activity would restart from 1 July: taxpayers would have 30 days to proceed with the payment of the sums due, therefore by 31 July 2021 (a day which however falls on a Saturday, so the effective deadline is 2 August).

The new decree extends the blocking of the collection activity until the 31 august. This is a “bridge” measure, with the risk of further increasing the installments to be paid in a single solution for those who in the past have requested an installment plan.

The notifications of the deeds of the Collection and the Revenue Agency are blocked for the whole of August, and then resume in staggered way throughout 2022.

For now, the decree does not intervene on the expiry of the installments of the fiscal peace 2020 (4 for the scrapping ter and 2 for the balance and excerpt), but the Parliament could deal with it by 24 July, the deadline for the conversion into law of the Sostegni bis decree. .

Tax, from cashback to POS bonus

Part of the resources will be recovered from the stop al cashback and super cashback from July 1st.

Cashback resources will also be used to upgrade three tax credits recognized to traders, self-employed and professionals who use electronic payment instruments:

  • the so-called POS bonus is increased from 30 to 100%;
  • with another tax credit, maximum limit of 230 and recognized from 70% to 10% on the basis of revenues and fees, to those who purchase or rent the POS until 30 June 2022;
  • from 2022 another tax credit is envisaged, with a ceiling of 430 and percentages ranging from 100% to 40%, again on the basis of revenues or fees, destined for those who install means of memorization and conservation of the fees.

Tari extension: resolutions and payment are postponed

The package of fiscal measures also makes room for the postponement to July 31 of the resolutions with which the municipalities can fix the Tari tariff for 2021. The postponement of the resolutions also derives extension for the payment of the waste tax.

Measures for electricity bills

Aid also on the utility side, given the increase in the cost of the electricity bill.

With the new provision, the Government established a fund of over one billion euros with the aim of reducing the increase in electricity tariffs determined by ARERA as a result of the increase in the prices of raw materials for the quarter July-September 2021.

New work: blocking of layoffs

The date of June 30, 2021 it acts as a watershed not only in the fiscal field, but also in the employment one: at the end of the month the problem of the blocking of layoffs reappeared (a hot topic that had already postponed the publication of the Sostegni bis decree in the Official Journal).

The freeze on layoffs has been extended until 31 October but only for textile, clothing and leather goods companies.

These will be able to access the free layoffs always up to October 31 for a maximum of 17 weeks, but they will not be able to lay off.

Extension of layoffs: who is entitled to?

Linked to the redundancy block is the extension of the redundancy fund with another 17 weeks to be used between July 1st and October 31st for companies in the clothing, textile and leather goods sectors.

Companies in these sectors will therefore be treated in the same way as companies that access the cash dispenser by way of derogation and the ordinary check.

Per Alitalia instead, a 100 million euro fund was set up to reimburse pre-sold but not “flown” tickets.

More money to businesses with the refinancing of the Sabatini Law

The new MEF decree refinances the Sabatini Law. What is it about? There Sabatini Law regulates the incentives given to SMEs who need renew machinery and equipment.

The Budget Law 2021 provided for a contribution paid in a single solution regardless of the amount of the loan. However, the branches have been closed since June 2nd due to lack of resources.

Who can apply for the grant? The incentive is due to SMEs based on national territory, but also to foreign companies, based in a Member State as long as they undertake to open an operational office in Italy before the investment is completed.

The new provision allocates 300 million of euros for the New Sabatini in 2021.

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