July 2018, no more cash payment for employees 2018-06-12
Starting from the 1st of July 2018, it will not be possible anymore to pay the salary or part of it in cash. A company have to pay salary just using traceable methods, like: • Bank transfer to the employee’s bank account; • Electronic means of payment; • Cash payment, but just to the bank or post in which the employee have the account; • Bank check, directly delivered to the employee or to the spouse, cohabitant or a first-degree relative, older than 16 years old, delegated.   In case of breach, there is a penalty of 1.000 € to 5.000 €.   Furthermore, the signature on payroll, cannot be used as proof of payment.   The new law covers all kind of  employment contracts, except public employees, domestic workers, trainees, occasional workers and scholarship; the latter can still be paid in cash.                   

Bonus Public Transport 2018-03-12
Tax Bonus 19% for Public Transport, up to 250 €. In 2018 the Italian Government wants to encourage the use of public transport in order to curb traffic and pollution in big cities.   IRPEF Tax Deduction You can deduct the 19% of public transport pass (for you and your family member) of a maximum cost of 250 €. You can use the bonus for city, regional and interregional transport pass, and just for periodical pass (not for single ticket). The maximum deduction in other words is 47.50 € (250 x 19%).   Employee Another incentive concerns reimbursement of public transport pass expenses; this kind of compensation, infact, shall not be treated as part of compensation of employees, so is not taxable.                 

Advertising Tax Bonus also Online 2018-02-12
The Tax Bonus in compliance with art. 57 bis, D.L. 50/2017 has been extended to non-commercial entities. Furthermore, it is possible to receive the tax credit for advertisement investment on newspapers, periodical, tv and radio, both online and offline. The tax credit will apply for investment made during the period 24.06.2017 – 31.12.2017, increased at least 1% compared to advertising investment on the same media in the past year.                 

Legal Interest Rate 2018-02-02
According to the art. 1284 c.c., the legal interest rate is fixed to 0,30 % starting from the 1st of January 2018.                 

Digitization Voucher 2018-01-23
This aid cover 50% of the elibible costs, until € 10.000,00, to help Small and Medium Enterprise in their Digitization Process.     Which Costs are Eligible Software, Hardware, Professional Service to: Improve Efficiency; Modernise the Organisation; E-Commerce; Internet Connections; ICT Staff Training. How to Apply You can apply just by an Online procedure on MISE website, from 30th January to 9th February 2018. When you shold Pay You have time 6 month to pay for hardware, software and services, but only after the resource allocation. Source: Ministry of Economic Development                 

Amateur Sports Activities and Musical Activities 2018-01-19
Many changes in the field of taxation 2018, also Musical and Sports Activities are included. The taxable income limit has been raised from 7.500 € to 10.000 €, for allowance, flat-rate reimbursement, performance-based bonus and fee, payed to technical collaborators and artistic directors, for non-professional work or amateur sports activities.  Source: Fisco e Tasse                 

Fuel 2018 - Important Changes 2018-01-18
Starting from the 1st of July 2018, operators who have VAT registration number, have to provide specific proof of fuel expenses through e-invoice. Furthermore, to be deducted, fuel costs have to be paid by Credit Cards or Prepaid Cards. The Law about the Fuel Cards, so, will no longer be in force from July. At least, Refuelling Stations may benefit of a tax bonus equal to the 50% of transactions paid electronically by Credit Card. Source: Fisco e Tasse                   

Qualifying Holding 2018-01-09
Starting from the 1st of January, qualifying holding and non-qualifying holding are subject to withholding tax 26%.   What Changed? Until 31th December 2017, qualifying holding was subject to the following tax rate: 58% in 2017; 49.72% from 2008 to 2016; 40% until 2007. The new tax scheme (26%) applies to Capital Gains resulting from the 1st January 2019 upon disposal of shares, and to Profits received starting from 1st January 2018. Profits generated until 31th December 2017 and distributed until 2022 are subject to the previous tax regime (58%).   Source: Fisco Oggi and Ipsoa                 

Legal Interest 2018-01-08
On 13th December 2017, Ministry of Economics and Finance enacted a decree which raised the legal interest rate, from 0,1% to 0,3%, starting from 2018. Every year M.E.F. calculates that interest rate based on average annual gross return of Government bonds (under 12 years), and on current year’s inflation rate. Look Out! The rising of legal interest rate should be considered also for sums owned to I.R.S. in respect of late payment.   Source: FiscoOggi                 

Baby Bonus and Dependent Children 2018-01-05
Baby Bonus Families who have equivalent financial situation index less (ISEE) than 25 thousand euros, may benefit from 960,00 €/year for the first 3 years of life - or adoption - of children who will born in 2018. If the equivalent financial situation index is less than 7.000 euros, families may benefit from 1.820,00 €/year. Dependent Children Starting from the 1st of January 2018, the limit of income, necessary to consider children as “Dependent Children”, is raised from 2.840,00 € to 4.000,00 €, if the child is under 24 years old. Learning Specific Difficulties New Tax Bonus with rate 19%, for expenditure effected during 2018 to buy technical tools, computer facilities, instruments that help verbal communication and foreign languages learning, necessary to help kids with learning specific difficulties, until High School Diploma.   Source: Fisco e Tasse                 

Decreased Social Security Contributions 2018 2018-01-04
The Stability Law for 2018 confirm the contribution exemption for the first three years of permanent employment. The exemption is the 50% for the first open-ended contract of young employees who have: less than 35 years old for 2018; less than 30 years old for 2019. In case of termination of employment, new Employer will benefit from the exemption for the remaining months.   Source: Fisco e Tasse                 

Green Bonus 2017-12-01
The Green Bonus is a new measure starting from 2018, consisting in a Tax Deduction (IRPEF) on green areas expenses, i.e. Gardens, Balcony, Irrigation Systems, Wells and Hanging Gardens. It will be possible to deduct the 36%, on maximum 5.000,00 € of “green” costs, with 10 equal amount instalments. In other words, you may deduct max 1.800,00 € in 10 instalments of 180,00 €. Also in case of Shared Garden, each resident may deduct the expenses with the same conditions: max 5.000,00 € of costs for each apartment with Tax Deduction Rate 36%. The tax bonus is valid for 2018, with possible extension.               

Fondo Futuro 2017-11-30
“Fondo Futuro” is a found of 31.5 million taken from European Founds, to finance New Companies, New Projects from Existing Companies or Self-Employed who have difficulties of access to bank credit. The winning projects could receive a loan from 5.000,00 € to 25.000,00 €, with interest rate of 1%, repayable on 84 months.   Source: lazioinnova.it             

VAT Deduction 2017 2017-11-29
When could You deduct VAT on purchased goods and services? Which are New Deadlines? Following the amendment of Art. 19, co.1, D.P.R. 633/72, by Art. 2, D.L. 50/2017, the right to deduct shall arise at the time when the deductible tax (VAT) becomes chargeable, and it may be exercised within the next VAT Declaration (April of the next year).   Example: Purchase goods or services in the month of July; Invoice and Payment 31th July; The right to Deduct VAT arise at 31 July; You can daduct VAT until 30th April 2018 which is the deadline for the VAT Declaration 2017.   Attention: With new deadlines is more important than before to hand over the accounting documents to your trusted accountant.             

Rottamazione bis 2017 2017-11-08
Anyone who want to apply for debts "scrapping" for debts submitted from the 1st of Jenuary to 30th September 2017, may submit the DA-2017 model no later than 15th May 2018. Within 30th June, the Tax Agency will communicate the amount payable in a single solution (within July 2018) or in maximum 5 instalments (jul - Sept - Oct - Nov 2019 and Feb 2019). Who wasn't admetted because not up to date with payments to 31th December 2016, may try to join again, with the submition of DA-R model up to 31th December 2017. The Agency will communicate the amount payable within 31th May 2018 for the past debts, and the amount payable for new debts no later than 31 July 2018 in maximum 3 instalments (Sept - Oct - Nov). How to Do it Both models DA-R and DA-2017, may be submitted directly to the Tax Agency, in person or by "PEC" (certified email). You may pay with an online procedure trhought the Tax Agency website or the App Equiclick. Call us for more in formation, or read more on FiscoOggi.it             

Investor Visa 2017-10-27
With the Budjet Draft Law 2017, the Government want to facilitate Foreign Investments in Italy, by a special Residence Permit for more than 3 Months (art. 26-bis D.Lgs. 286/1998).   Investitors may exceed the maximum number of foreigners permitted in Italy (in accordance with art. 3. co. 4), in case of: Investment of min 2.000.000,00 € in Government Bond, to be implemented over 2 years; Investment of min 1.000.000,00 € in Share Capital of a Company established and working in Italy, implemented over 2 years (500.000,00 in case of Innovative Start-Up); Philanthropic Donation min 1.000.000,00 € in support of a Public Interest Project (Culture, Education, Immigration Management, Scientific Research, Restoration of Cultural Assets and Landscapes) and:  They Show that the amount above are in their own disposal and may be transferred in Italy; They undertake to invest the amount abore with a written declaration, within 3 months from the date of entry in Italy;  They show to have enough resources to live in Italy during the period of residence. The procedure for the verification of requirements is currently being established. At the end of the verification, Investor will receive a special VISA called “Visto Investitori” with a residence permit of 2 years, renewable for periods of 3 years. Also in this case, family reunification is allowed (art. 29), they will be eligible for a Family Residence Permit (Permesso di Soggiorno per motivi Familiari) (art.30).             

How to Fill Out the Mileage Claim Form 2017-10-26
The Mileage Claim Form (of Fuel Card) is the document that certify and allow the deductibility of Refuelling Costs Monthly or Quarterly. It has been launched with the Law 31/1977 and has been modified with D.P.R. 444/1997. Nowadays is not mandatory, but you need to use an electornic payment and from the bank statement must be visible data about: Date, Amount, Name of the Petrol Station.   How to Fill Out the Fuel Card Buyer: Personal Data: First Nome and Last Name / Business Name, VAT Number, Tax Code and Legal Address; Period (Month or Quarter); Vehicle Brand and Model; Plate Numer; Km driven during the period (only for Companies). Supplier: Refuelling Date; Quantity and Amount of Fuel; Personal Data (as above); Signature and Stamp.   Deductibility VAT: 40% if the Vehicle is used for work and private life or if is used by employees for the most of the time; 100% for Commercial Agents and Representative or if the Vehicle weigh more than 35 q. Fuel Cost: 20% if the Vehicle is used for work and private lifeif is used by employees for the most of the time; 70% if the Vehicle is used by employees for the most of the time; 80% for Commercial Agents and Representative; 100% if the Vehicle weigh more than 35 q.             

Energy Efficiency Bonus 2017-10-24
New Tax Bonus for anyone who want to improve the Energy Efficiency of an Extisting Building     You may access to Deduction through: Heating Energy demand reduction; Improvement of Insulation properties (floors, windows, fixtures, …); New Solar Panels; New Air Conditioning System (just for heat). You can use the bonus as a IRPEF (Personal Income Tax) or IRES (Corporate Income Tax) deduction, but you have to prove the Building Existence with a document of the register of real estate or receipt for IMU (Municipal Tax on Propertiey) payment. Deduction Rate 55% of the expences occurred till the 5th of June 2013; 65% of the expences occurred from 6th June 2013 to 31th December 2017 for single building units operations; 65% of the expences occurred from 6th June 2013 to 31th December 2021 for operation on common areas; 70% of the expences occurred from the 1st Genuary 2017 to 31th Decembre 2021 for common buildings operation on minimum the 25% of the exterior wall; 75% of the expences occurred from the 1st gennaio 2017 to 31th dicembre 2021 for common areas operations to improve the Energy Efficency, that reach the medium quality specified in the decree of Ministry of Economics Development of 26 June 2015.             

Short-Term Rent and "Cedolare Secca" Tax 2017-10-11
Starting from July 2017, "Cedolare Secca" Tax rate 21% on Short-Term Rent (up to 30 days). In accordance with Art. 4 D.L. 50/2017, are considered "Short-Term Rent" all rents with residential use, for less than 30 days. The contract may be stipulated directly from a person or through an intermediary (also through online website). The income on which is calculated the "Cedolare Secca" tax, is excluded from Total Income and it can't be the target of Deductions for Costs. For this reason is not always convenient to choose this option and we advise to contact your personal Tax Consultant.             

Voucher: new rules for Casual Labour 2017-10-10
With new Voucher rules, starting from the 1st of July 2017, max 2.500 euro or 280 hours per year for the same Employer, otherwise the Contract become Permanent. The Art. 54-bis del D.L. 50/2017 introduce two categories of Voucer: 1) "Libretto di Famiglia" (Family Book) - for Colf, Gardener, Private Lessons, Home Care, Baby Sitting; 2) "Contratti di Lavoro Occasionale" (Casual Labour Contracts) - for any other job, but may be used only from Companies with less than 5 Employees, Freelance Professional, NonProfit Organization and Public Administration. New Limits: (in a year 1 Gen - 31 Dec) The Worker may receive max € 5.000,00 from all the Employers; The Employer may pay max € 5.000,00 for all the Workers; Max € 2.500,00 or 280h between the same Worker and Employer.             

Tax Bonus for Advertising Investments 2017-10-09
New Tax Credit starting from 2018 for Companies and Self-Employed Individuals who will decide to advertise their own business on Newspapers, Periodicals, Radio and TV. The Government with Art. 57-bis, D.L. 50/2017 wishes to encourage Advertising Investment in order to help Business Development and Growth. In this way also the Publishing Industry will receive resources without other Public Investment. If the budget for advertising in 2018 will be increased up (min +1%), compared with the previous year, Companies and Self-Employed will be eligible for a Tax Bonus equal to 75% of the increased value; it comes to 90% for Small & Medium Companies (PMI), Innovative Start-ups and "Micro-companies".             

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