There are growing concerns with VAT figures of having to return unpaid contributions obtained through the COVID-19 assistance measures.
Sostegni Bis . decree included A measure aimed at value-added tax figures. It stipulated the disbursement of non-repayable contributions to support a category that the epidemic brought to its knees. The deadline for submission of support requests is a few months ago and now In the right place Payments through automatic bank transfers. However, the Revenue Agency’s controls never stop, and if an irregularity is found in the composition of the order, there is a risk of not receiving the payment or even having to Return the amount already received.
VAT numbers: what the revenue agency controls
It is a good idea to clarify the situations in which the revenue agency may request return contribution or prevent their delivery. The decision is based on incorrect compilation of the non-reimbursable financing request. Inaccuracy may be due to negligence or may be required For a contribution you are not entitled to.
Tax authorities so go ahead strict controls To prevent smart people from benefiting from Covid aid. Under the magnifying glass mainly I Access requirements To measure. Additionally, data checks must confirm that the amount requested corresponds to the exact amount you are owed and that the applicant has no connection to organized crime.
What happens in case of inaccuracy
If the revenue agency is to understand through its checks that the applicant has no right to contribute, it will act accordingly. The first step will be to start the lost money recovery procedure accompanied penalty in quantity between 100% and 200% of the required and unjustly paid amount.
If the contribution paid is less than 4 thousand euros, the VAT numbers will have to pay a fine of the amount included Between 5,164 euros and 25,822 euros. This is because the amount cannot be three times greater than the contribution. In addition to the penalty, then, VAT numbers that declared a false risk Imprisonment from 6 months to 3 years.
How to return the contribution
It is possible that the owner of the VAT number will realize the compilation error independently. In order not to risk paying a heavy penalty or end up in prison, in this case it would be advisable to proceed with active repentance. We are talking about a legal institution that aims to allow the taxpayer to regularize his status. It is performed with assembly F24. In any case, this will result in a fine but in a much smaller amount than expected if the tax authorities discover the error.
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