VAT number, rain of refreshments! Contributions for Ateco code

A rain of refreshments awaits the VAT numbers for the entire duration of 2021.

First of all, on 14 October the Revenue Agency published the regulations for the request of the alternative grant intended for higher turnover activities.

Furthermore, until October 29, 2021 it will be possible to request four different contributions, all destined for the tourism sector. This part of the refreshments is addressed to all tourist-accommodation companies, animation agencies, travel agencies, tour operators and managers of speleological sites and caves. In short, these are refreshments assigned on the basis of Nace code associated with the activity.

One more non-repayable grant for the tourism sector and this time aimed at touristic guides.

Then, a joint decree of MEF he was born in BET announces that the funds are finally available to disburse the refreshments always provided for by the second Support Decree and intended exclusively for activities which during the pandemic, due to restrictions, they have closed for at least 100 days.

Finally, again refreshments assigned by Ateco code and addressed to wedding sector, another category particularly affected by the crisis.

Via the new alternative non-repayable contribution for VAT

On 14 October the Revenue Agency published the information message in which it announced the opening of applications for the Alternative non-repayable contributions provided for by DL Support bis (article 1 paragraph-30 bis) and accessible to activities with revenues included between 10 and 15 million euros.

The VAT numbers that meet these characteristics can access these new refreshment points if they have undergone a drop in turnover monthly average of at least 30%, comparing the income received from April 1, 2020 to March 31, 2021, with those received from April 1, 2019 to March 31, 2020.

Once you have calculated 30% of the drop in turnover, you will have how non-repayable grant an amount equal to the amount of this loss, but within the maximum of 50.000 euro.

The amounts due with these new ones refreshments will be paid either with a payment to the beneficiaries’ current account or alternatively with a offsetting tax credit.

To send the questions the VAT numbers they will have to use the portal of the Revenue Agency and will have until December 31, 2021.

A valid guide to new alternative grant for VAT, the YouTube video de The entrepreneur in-format:

New Refreshments at the start for VAT numbers operating in tourism

Others refreshments are available for VAT numbers who work in the sector of sightseeing, these are non-repayable contributions that differ according to the specific job category, with different amounts and requirements.

In any case, the contributions dealt with by the Ministry of Tourism they can all be requested from 15 to 29 October of this year.

According to the public notices explaining the legislation of the new refreshments, 32 million euros have been allocated by the government Draghi to provide non-repayable contributions to VAT numbers that carry out activities of tour operator or travel agency (Ateco codes 79.1; 79.11; 79.12).

To become potential beneficiaries, however, it will be necessary not to have received the identical contributions assigned in 2020, of which the new ones follow the requirements.

Others refreshments are intended for VAT holders who deal with tourist accommodation companies, villages and entertainment agencies, managers of caves and speleological sites.

The overall funding for these categories amounts in total to 62 million euros divided as follows:

  • 2 millions euros for caves and speleological sites;
  • 10 million euros for entertainment agencies for parties and tourist villages.
  • 50 million euros for tourist accommodation companies with revenues in 2019 exceeding 10 million euros.

Finally, a huge funding equal to 430 million euros only for rope lifts in areas where there are ski resorts.

Requirements and application for the new Refreshments for VAT (tourism sector)

It is about refreshments intended for a specific sector which is that of sightseeing, but having well-defined beneficiaries they have different requirements for each of them, although the management body and the method of submitting applications are the same.

In any case, the VAT numbers that intend to benefit from these new non-repayable contributions, from 15 to 29 October will be able to send request through the Incentives desk of the Ministry of Tourism logging in with SPID o CNS.

The online request for refreshments is the first step, the second will be sign the bill sent by the Ministry and upload it online on the same website as a simple attachment.

The data to be entered will be different according to the different non-repayable contributions, i.e. the specific category in which the VAT number operates.

The skilifts rope during the application procedure must provide the following information:

  • the amount expressed in euros of the earnings deriving solely from ticket office receipts for the years 2017, 2018 and 2019, based on what is declared in the financial statements.

Caves and speleological sites instead they must indicate:

  • the amount of the average monthly turnover relating to the period from March to December 2019 and the period from March to December 2019. They are also required to indicate the amount of annual revenues for 2019 and 2020.

The VAT numbers that carry out activities of travel agency or tour operator are required to provide the following information:

  • the amount of annual turnover and revenues for 2019 and 2020. They will also have to attach the documentation useful to demonstrate that the activity was started before February 29, 2020 and that they have not received the non-repayable contributions previously paid.

Finally, the animation agencies for tourist villages are required to specify:

  • the amount of annual turnover and revenues for 2019 and 2020. These entities must also submit a certified list of all invoices issued.

Please remember that for how long the information requested from the beneficiaries differs based on the activity carried out, all VAT numbers must submit an application for refreshments following the same procedure and within the same terms.

Up to € 5,000 of Refreshments at VAT numbers with qualification as a tourist guide

I refreshments for VAT operating in the sector of sightseeing they are not finished here, since article 1-ter of the aforementioned DL Sostegni bis also establishes the new disbursement of a non-repayable grant for tourist guides. Access to this contribution will have only the Ateco codes: 79.90.20; ATECOFIN 1993 6330A; ATECOFIN 1993 6330B; ATECOFIN 2004 63302. The same VAT numbers must then be in possession of these requirements:

  • who did not use the same refreshments in 2020;
  • have the qualification;
  • be in compliance with the social security contribution.

The window of useful time the request for these refreshments will be fixed as soon as the implementing decree, in any case the amount assigned to each beneficiary cannot exceed 5.000 euro.

VAT number, a contribution for activities with 100 days of closure

Another joint decree signed by the Ministry of Economy and Finance (MEF) and by the Ministry of Economic Development (BET), which finally directs the useful loans to disburse new ones refreshments at VAT numbers that have had a period of closure, as decreed by art. 2 of the Support Decree bis.

This 140 million fund (Fund for the support of closed economic activities) it will be used for the disbursement of a non-repayable contribution to be allocated to the VAT numbers associated with these Ateco codes: 47.78.31; 49.39.01; 56.21.00; 59.14.00; 79.90.11; 82.30.00; 85.51.00; 85.52.01; 90.01.01; 90.01.09; 90.02.09; 90.04.00; 91.02.00; 91.03.00; 92.00.02; 92.00.09; 93.11.10; 93.11.20; 93.11.30; 93.11.90; 93.13; 93.21; 93.29.10; 93.29.30; 93.29.90; 96.04; 96.09.05.

The requirement to become a beneficiary is that the activity from 1 January to 1 July 2021 has remained closed for at least A hundred days.

For all VAT numbers associated as prevalence activities with these codes ateco the non-repayable grant it works the same way, with the exception of discos and nightclubs (93.29.10) so everything follows a slightly different functioning.

In general, for all VAT numbers, except the Ateco codes 93.29.10, the non-repayable contribution for the activities that have closed is accessible if the activity is open before May 26, 2021, ie the day of the entry into force of the DL Sostegni i bis.

While for the codes Nace 93.29.1, the VAT number must be opened before July 23, 2021, date of the Conversion into Law of the DL Sostegni bis.

Furthermore, the Ateco codes associated with discos and the like differ in the amounts of these new refreshment points, because they are allocated 20 million euros exclusively which will be divided among the beneficiaries, with a maximum amount that can be assigned to each of the 25.000 euro.

All other Ateco codes, which can access the contribution for closed activities, will have instead amounts assigned according to turnover of 2019, that is to say:

  • if it does not exceed 400,000 euros, they will have 3.000 euro;
  • if it varies between 400,000 and 1 million euros, they will have 7.500 euro;
  • if it exceeds one million euros, they will have it 12.000 euro.

As for the sending of applications, we are awaiting the implementing decree, which will follow the one for which the useful funding was released.

Via ai Ristori for the wedding sector with a grant to this

We conclude with another non-repayable grant assigned to VAT numbers for Ateco code. This time it is a support for the wedding sector, HORECA, entertainment and organization of events in general.

The regulatory details for these refreshments, as always when the implementing decree is expected, are to be defined, but in any case we know that the access requirement will be linked to the turnover 2019 which cannot exceed 50.000 euro. While the amounts will be calculated taking into account the loss of turnover suffered between 2019 and 2020, of which the VAT numbers will be reimbursed for 30%, with a minimum amount in any case set at 5.000 euro for each beneficiary.

Editorial collaborator, born in 1984.
I have a degree in Classical Philology and a doctorate in Ancient History from theUniversity of Naples Federico II, with a thesis on the fragmentary work of Asclepiade di Tragilo. I am the author of scientific publications on the classical world and co-editor of two international academic volumes. Since 2015, I’ve moved to England where I’ve worked as a freelance copywriter and casino dealer.
Il mio motto è? “Naples is the flower of paradise. The last adventure of my life”.

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