TAX MEASURES TO SUPPORT BUSINESSES
Suspension of tax and contribution payments for private employers provided for by the “Ristori quater” Decree (Decree-Law No 157/2020), Article 2.
Persons involved
All private employers
i. With registered office, tax domicile and operational headquarters in the territory of the State
ii. With revenues or fees not exceeding EUR 50 million in the 2019 tax period and who have suffered a decrease in turnover or fees of at least 33% in the month of November 2020 compared to the same month in 2019, or
iii. Who commenced the activity of business, art or profession on or after November 30, 2019, or
iv. Regardless of the requirements relating to revenues or fees and the decrease in turnover or fees, who carry on economic activities suspended pursuant to Article 1 of the Prime Ministerial Decree of 3 November 2020, specifically:
- activities of theme and amusement parks (article 1, paragraph 9, lett.c);
- activities of gyms, swimming pools, wellness centres, spas, cultural centres, social centres and recreational centres (article 1, paragraph 9, letter f);
- activities of amusement arcades, betting shops, bingo halls and casinos (article 1, paragraph 9, lett. l);
- performances open to the public in theatres, concert halls, cinemas and other spaces, including open-air spaces (article 1, paragraph 9, letter m);
- activities in dance halls, discotheques and similar open-air or indoor venues (article 1, paragraph 9, lett. n);
- in-presence conference activities (Article 1, paragraph 9, lett. o);
- exhibitions and services open to the public of museums and other institutes and places of culture referred to in Article 101 of the Code of Cultural Heritage and Landscape referred to in Legislative Decree no. 42/2004 (article 1, paragraph 9, lett.r);
- facilities in ski resorts (Article 1, paragraph 9, letter oo) or,
v. Regardless of the requirements relating to revenues or fees and the decrease in revenues or fees, who carry out the activities of restaurant services and who have their fiscal domicile, registered office or operational headquarters in the areas of the national territory characterised by a high or maximum severity scenario and a high risk level (Orange and Red Regions) identified on 26 November 2020 by order of the Minister of Health:
| Regione o Provincia autonoma | Zona di appartenenza al 26.11.2020 |
| Abruzzo | red |
| Basilicata | orange |
| Bolzano | red |
| Calabria | red |
| Campania | red |
| Emilia Romagna | orange |
| Friuli Venezia Giulia | orange |
| Liguria | orange |
| Lombardia | red |
| Marche | orange |
| Piemonte | red |
| Puglia | orange |
| Sicilia | orange |
| Toscana | red |
| Umbria | orange |
| Valle d’Aosta | red |
Or,
vi. Regardless of the requirements relating to revenues or fees and the decrease in turnover or fees, operating in the economic sectors identified in Annex 2 of Decree-Law No. 149/2020, listed below, which have their tax domicile, registered office or operational headquarters in the areas of the national territory characterised by a scenario of maximum severity and a high level of risk (Red Regions) identified on 26 November 2020 by order of the Ministry of Health. (Abruzzo, Bolzano, Calabria, Campania, Lombardy, Piedmont, Tuscany and Valle D’Aosta:
ATECO codes – Annex 2
47.19.10 – department stores
47.19.90 – Emporiums and other nonspecialised shops selling various non-food products
47.51.10 – Retail sale of clothing and furnishing fabrics and household linen
47.51.20 – Retail sale of knitting yarn and haberdashery
47.53.11 – Retail sale of curtains and blinds
47.53.12 – Retail sale of carpets
47-53.20 – Retail sale of wallpaper and floor coverings (carpets and linoleum)
47.54.00 – Retail sale of electrical household appliances in specialized shops
47.64.20 – Retail sale of watercraft and accessories
47.78.34 – Retail sale of smokers’ and gift articles
47.59.10 – Retail sale of household furniture
47.59.20 – Retail sale of household utensils, glassware and tableware
47.59.40 – Retail sale of household sewing and knitting machines
47.59.60 – Retail sale of musical instruments and sheet music
47.59.91 – Retail sale of wooden, cork, wicker and plastic household articles
47.59.99 – Retail sale of other household articles n.e.c.
47.63.00 – Retail sale of music and video recordings in specialized shops
47.71.10 – Retail sale of adult confectionery
47.71.40 – Retail sale of furs and leather clothes
47.71.50 – Retail sale of hats, umbrellas, gloves and ties
47.72.20 – Retail sale of leather goods and travel goods
47.77.00 – Retail sale of watches, jewellery and silverware
47.78.10 – Retail sale of office furniture
47.78.31 – Retail sale of works of art (including art galleries)
47.78.32 – Retail sale of handicrafts
47.78.33 – Retail sale of religious furnishings and articles
47.78.35 – Retail sale of wedding favours
47.78.36 – Retail sale of trinkets and imitation jewellery (including souvenirs and advertising items)
47.78.37 – Retail sale of fine arts goods
47.78.50 – Retail sale of weapons and ammunition, military goods
47.78.91 – Retail sale of philately, numismatics and collectors’ items
47.78.92 – Retail sale of string, cordage, cloth, jute sacks and bags and packing goods (except wrapping and cardboard)
47.78.94 – Retail sale of adult goods (sex shops)
47.78.99 – Retail sale of other non-food products n.e.c.
47.79.10 – Retail sale of second-hand books
47.79.20 – Retail sale of used furniture and antiques
47.79.30 – Retail sale of used clothing and other worn articles
47.79.40 – Retail auction houses (excluding Internet auctions)
47.81.01 – Retail sale of fruit and vegetables by itinerant traders
47.81.02 – Retail sale of fish in itinerant form
47.81.03 – Retail sale of meat by itinerant traders
47.81.09 – Retail sale of other food and beverages n.e.c.
47.82.01 – Retail sale of textiles, household textiles, clothing and toilet articles n.e.c.
47.82.02 – Retail sale of footwear and leather goods by itinerant traders
47.89.01 – Retail sale of flowers, plants, bulbs, seeds and fertilizers by itinerant trade
47.89.02 – Itinerant retail sale of agricultural machinery, equipment and products; gardening equipment
47.89.03 – Retail sale of perfume and cosmetics; soap, detergents and other cleaning agents for all purposes
47.89.04 – Retail sale of trinkets and imitation jewellery by itinerant traders
47.89.05 – Retail sale of garden furniture; furniture; carpets and rugs; household articles; domestic appliances; electrical equipment
47.89.09 – Itinerant retail sale of other goods n.e.c.
47.99.10 – Retail sale of miscellaneous goods via demonstrators or sales representatives (door-to-door)
96.02.02 – beauty salon services
96.02.03 – manicure and pedicure services
96.09.02 -tattooing and piercing activities
96.09.03 – matrimonial and dating agencies
96.09.04 – pet care activities (except veterinary services)
96.09.09 – Other personal service activities n.e.c.
Suspended payments and period of suspension
Payments due in December 2020 (16 December 2020) relating to:
- withholding taxes referred to in Articles 23 and 24 of Presidential Decree no. 600/1973, and withholdings relating to the regional and municipal surtax, which the aforementioned entities operate as withholding agents;
- social security and welfare contributions, and
- VAT due on 16/12/2020 and the VAT advance payment due on 28/12/2020.
This suspension does not apply to compulsory insurance premiums for INAIL.
Deadline for payments
The suspended payments must be made, without the application of penalties and interest:
- in a single payment by 16 March 2021, or
- in instalments up to a maximum of four equal monthly instalments, with the payment of the first instalment by 16 March 2021. Failure to pay two instalments, even if not consecutive, will result in forfeiture of the instalment facility.
We kindly ask you to inform us as a matter of urgency, and in any case no later than the evening of 14 December 2020, if you fall within one of the cases covered by the suspension and if you intend to take advantage of the suspension of payments.
We remain at your complete disposal
LDP PAYROLL STRL