Shock absorbers for VAT numbers? Three amendments under consideration by Parliament
What's new on shock absorbers for VAT numbers?
The recent economic crisis brought about by the Covid-19 pandemic has highlighted the innumerable fragility of the Italian labor market. It is no coincidence that this week public sector employees went back to strike against the non-renewal of the contract and asking to start a "serious reform of the public administration", with recruitments in schools and health care, which will overcome once and for all the precariousness (even if, as noted by Carlo Cottarelli's Public Accounts Observatory , state employees currently earn 24 per cent more than private employees). But the most exposed work categories are VAT numbers. Accused on several occasions of not paying taxes and evading when possible, they had to overcome the annus horribilis of the Coronavirus with two checks of 600 euros and a third of 1000, provided they were able to demonstrate a significant decrease in income over 2019 ( here we had made a final point on the refreshments ). Too little, considering the cost of living and above all the fact that all private employees had free access to the extraordinary Cig. And so now we think of shock absorbers for VAT numbers.
WHAT THE SHOCK ABSORBERS WOULD BE FOR VAT NUMBERS
It is called Iscro, an acronym for Extraordinary Indemnity for Income and Operational Continuity, and incorporates one of the recommendations made by Cnel , the revived National Council of Economy and Labor, in favor of self-employed workers. The original bill reads: "In order to mitigate the effects deriving from critical events of a personal, social and economic nature affecting the economic activity of self-employed workers, as well as to ensure the continuity and relaunch of the activity itself in such situations , an «Extraordinary income and operational continuity indemnity» is established, paid by INPS and payable to professional self-employed workers registered in the separate management ”.
WHO IS THE ISCRO
The shock absorbers for VAT numbers would therefore belong only to freelancers registered with INPS, thus excluding all professionals registered in the registers (architects, geologists, engineers, doctors, psychologists, journalists, lawyers, etc …). To access the ISCRO, it is necessary to demonstrate that compared to "the year prior to the one in which the application is submitted", there is "an income reduction equal to or greater than 50% of the average income earned in the previous 3 years, and in any case on condition that the income declared in the year preceding the one in which the application is submitted is less than € 8,145 ”. "If during the 3 years preceding the one in which the income reduction occurred, a suspension of professional activity due to maternity or illness or other event corresponding to compensation paid by the INPS separate management took place, the average income is calculated considering also the sums received by way of indemnity. If in the year in which the income reduction occurred, the worker received maternity, sickness or other indemnity paid by the INPS separate management, these indemnities are relevant for the purposes of quantifying income ".
HOW MUCH IS THE ISCRO
“The value of the worker is equal to 50% of the difference between the average income of the 3 years prior to the one in which the income reduction took place and the income of the year prior to that in which the application is submitted. The all-inclusive amount of the indemnity cannot in any case exceed € 6,516 ”. The same draft law of Cnel on the shock absorbers for VAT numbers provides that "If the worker has already used ISCRO in the past, it can be further granted on condition that the application is submitted at least 5 years after the conclusion of the previous treatment of indemnity. In any case, no one can take advantage of the indemnity more than 3 times ".
CRUCIAL INSERTION IN FINANCIAL STATEMENTS
Fortunately for the VAT numbers, the CNEL proposal, ignored in toto by the executive, did not remain a dead letter but merged into three different amendments to the 2021 Budget Law. For this reason the pressure of the trade associations has already begun. "The approval of the reform proposal under consideration by Parliament", declared Confprofessioni, Acta, CNA Professioni, Confassocissioni and Confcommercio Professioni in a joint note, "would allow to reduce the serious deficit of social guarantees that affects self-employed workers whenever they find themselves having to face significant drops in positions or the loss of orders and it would be a sign of great attention towards the world of self-employed and professional work ». «It should be added that professionals – in particular, as sanctioned by the generality of studies and research, young people and women – are the most affected by the effects of the pandemic crisis. The opportunity therefore arises »concludes the note« to start embarking on a path that starts from this first intervention to think together on a reform consistent with the need to offer quickly and efficiently to a wide and widespread audience of professionals access to social safety nets aimed at facing extraordinary situations in dramatic moments such as the one we are experiencing. We therefore hope that Parliament and the Government, also through the approval of the proposal in question, will take on the great difficulties of the self-employed in our country ”.
AID FROM THE REGIONS
For the shock absorbers for the VAT numbers it will be necessary to wait for the vote of the Chamber. We close by recalling that if the Government remained stuck at the three checks of last spring, there are instead several local bonuses. With resolution no. 3869 of November 17, 2020, the Lombardy regional council approved the measure “ Yes! Lombardia ”, which supports micro-enterprises and self-employed workers with individual VAT numbers not registered in the Business Register. The concessions consist in the granting of a one-off non-repayable contribution of 1000 euros as compensation for the situation of particular hardship, without obligation to report related expenses. One-off bonus of 1,500 euros also for Calabrian professionals with a turnover of 60,000 euros or less during the 2019 calendar year as part of the Reopen Calabria initiative. Campania has structured a one-off bonus of 1,000 euros , cumulative with the indemnity provided by the national government of 600 euros, intended for professionals registered in the separate management of INPS, or to individual funds provided that they have invoiced in the year 2019 less than 35,000 euros. No checks but subsidized interest loans for the Piedmontese self-employed: the loans, for which an amount up to a maximum of 7,500 euros will be disbursed, must be characterized as a new credit connected to liquidity needs, for an amount up to 150,000 euros and with repayment terms of up to 6 years. Finally, Tuscany has opened three funds for businesses and freelancers.
This is a machine translation from Italian language of a post published on Start Magazine at the URL https://www.startmag.it/economia/ammortizzatori-per-le-partite-iva-tre-emendamenti-al-vaglio-del-parlamento/ on Wed, 09 Dec 2020 13:54:21 +0000.