Deferment of payments to 15 September
Art 9-ter DL 73/2021 (Decreto Sostegni bis) has extended the deadline for making payments to 15/09/2021, without any surcharge:
- resulting from income, IRAP and VAT returns;
- which are due between 30/06/2021 and 31/08/2021.
The extension also extends to payments that follow the same deadlines as direct taxes (INPS, CCIAA).
Ris. 53 of 05/08/2021, Agenzia delle Entrate provided the first clarifications for the concrete application of the rule.
Agenzia delle Entrate confirms that the extension concerns all taxpayers who, at the same time:
- carry out, in the form of a business or self-employment activities for which the ISA have been approved, regardless of whether such taxpayers actually apply the ISA;
- declare revenues or remuneration not exceeding the limit established, for each ISA, by the relevant decree of approval of the MEF (equal to euro 5,164,569).
Consequently, given that these conditions are met, the extension also applies to taxpayers who, for the tax period in progress as at 31/12/2020:
- apply the flat-rate regime under art 1 co 54-89 L. 190/2014 (c.d. contribuenti forfetari);
- apply the advantageous regime under art 27 co 1 DL 98/2011 (c.d. contribuenti minimi);
- participate in companies, associations and enterprises that meet the requirements art 9-ter co 1 DL 73/2021 and must declare income “for transparency”, pursuant to art 5, 115 and 116 TUIR;
- determine income using other types of flat-rate criteria;
- fall under the other causes of exclusion from ISA.
Agenzia delle Entrate specifies that it is not possible to postpone the payment due on 15/09/2021 by a further 30 days with the addition of 0.40% as interest.
On the other hand, the possibility to benefit from the payment in instalments is confirmed.
The amounts due by way of balance and first advance payment of income tax, including the annual payment of VAT, and IRAP may also be paid in equal monthly instalments, the first instalment being due on 15/09/2021.
The first instalment is due on 15/09/2021. In any case, the instalment must be completed by November and interest of 4% per year is due on the subsequent instalments from 16/09/2021.
Below is the table summarising the payment by instalments in the case of taxpayers who are VAT registered and those who are not.
| VAT subject | ||
| Installmnent n | deadline | Interests % |
| 1 | 15/09/2021 | 0 |
| 2 | 16/09/2021 | 0,01 |
| 3 | 18/10/2021 | 0,34 |
| 4 | 16/11/2021 | 0,67 |
| NO VAT subject | ||
| Installmnent n | deadline | Interests % |
| 1 | 15/09/2021 | 0 |
| 2 | 30/09/2021 | 0,17 |
| 3 | 2/11/2021 | 0,50 |
| 4 | 30/11/2021 | 0,83 |
Fabio Salvagno