access to the software only from July 15th – QuiFinanza

The dates for the preliminary settlement of the flat rates have been postponed and they will be able to access the Revenue Agency’s software only one month later than expected: the final decision in the Council of Ministers on 20 June.

The preventive agreementwhich is scheduled to start from June 15, 2024, risks starting incomplete due to the ongoing review of the rules and access times. The delays particularly affect taxpayers flat rate regime, given that the decisions on the package of interventions on the biennial preventive agreement that interested them, expected to be discussed in the Council of Ministers on 10 June, was postponed to the next meeting (presumably 20 June 2024) due to the stoppage of the Ministry of Justice. Those who are on a flat rate regime, therefore, could see slip of a month the start of its own preventive agreement, with the Revenue Agency which the June 15 should publish i software for the membership of all other taxpayers.

The preventive agreement for the flat rates is postponed

The postponement of the start of the composition with creditors it is the result of a chain of adverse dynamics. First of all, the Mef implementing decrees are still firm and, as regards the specific case of flat ratesthe Ministry of Justice wants more time to consider changes to tutoring for large businesses.

A stalemate that will almost certainly lead to the rewriting of calendar for flat-rate workers who may be able to access the software for joining the annual agreement (for this category it is scheduled for 2024) only on 15th of Julyor one month after the date previously set June 15.

A non-negligible delay and which above all could even increase if new problems arise. The next Council of Ministers is scheduled for June 20thor a date subsequent to the expected start of the operational procedure for sending the data necessary for the calculation of the proposed settlement and for joining the new institution.

The new calendar of the preventive agreement for flat rates

At present, the correction relating to the timing on preventive agreement should lead to this new calendar:

• The software for the calculation and participation in the institute will be made available to taxpayers by the Revenue Agency on June 15with the sole exception of flat rates who will only be able to use it from July 15th;
• the deadline forsending the tax return goes from 15 to October 31st;
• The payment of the balance and the deposit is set for July 31st, with ongoing changes that could lead to a postponement to August 31st with an increase of 0.40.

Delays in the preventive agreement for the flat rates risk posing serious difficulties for the good performance of the compliance plan between tax authorities and VAT numbers. The misalignment of the times for the approval of the new corrections and the dates currently scheduled for the publication of the software by the Revenue Agency, in fact, add to the critical issues that have already been highlighted by VAT numbers and by intermediaries on the tax front. expected corrective measures, as for the hypothesis of a flat tax to be applied when calculating the second advance on the income differential. There is therefore great confusion on the matter, with taxpayers dealing with a situation that is not easily and immediately resolved. In this, the lack of the Mef implementing decrees is certainly a further deterrent that risks nullifying the work that has been done so far.