We remind you that tax credits for investments in new 4.0 capital goods (article 1, paragraphs 1057-bis to 1058-ter, Law 178/2020) and research, development and innovation (article 1, paragraphs 200) are subject to communication. a 202, Law 160/2019, including technological innovation activities aimed at achieving digital innovation 4.0 and ecological transition objectives referred to in paragraphs 203, fourth sentence, 203-quinquies and 203-sexies of the aforementioned article 1 of the L. 160/2019).
Starting from 12 noon on 29 April 2024, until midnight on 17 May 2024, it was possible to transmit the communications in question via certified e-mail.
On this last date, the GSE released a guide to illustrate the new method of sending communications, which can be used starting from 10 am on 18 May 2024. From that moment the forms in question must be transmitted exclusively through the use of the appropriate portal dedicated to this purpose. To this end, if not registered for other reasons, the company proceeds with registration in the Customer Area, accesses the “Transition 4.0 – Access the questionnaires” application and proceeds according to the type of investment being communicated.
It should be highlighted that starting from May 17th the GSE has released a series of FAQs. In particular, with the first of them it specified that the forms already sent via PEC, as per the procedure valid until midnight on 17 May 2024, must not be sent again via the portal.
To confirm receipt of the PEC by the GSE, you need to check whether the “delivery receipt” is available in your inbox.
The Revenue Agency, however, with an FAQ dated 19 June, intervened on the reasons for the current suspension of the F24 payment receipts that companies sent after completing the required procedure through the GSE portal.
The Treasury clarified that “taking into account the technical times for processing the communications by the GSE and the subsequent sending to the Agency, to avoid discarding the F24 forms due to the absence of communications already sent by the company to the GSE but not yet sent by the latter to the Agency, starting from the deadline of 17 June 2024, the issue of receipts for the F24 forms (in which the tax codes relating to “Transition 4.0″ credits are displayed as credit) has been suspended for 30 days, pending receipt of the information on all communications sent up to the 17th. During this period, the Agency periodically checks whether the information coming from the GSE has been acquired and, if so, unlocks the F24 delegation while maintaining the payment date. In the absence of positive feedback within 30 days, however, the F24 delegation will be discarded”.
We remind you that in case of rejection of the F24 delegation, the payments reported therein are considered omitted with all the consequences of the case.
