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The new version of the grant is stipulated in the Sostegni Decree (Article 1, Legislative Decree 41/2021), in effect since March 23. Requests open on Tuesday 30 March, as indicated in the Inland Revenue Clause, which also dictates instructions.
The contribution is due to holders of the VAT number that was activated on the date of entry into force of the decree – April 23 – without distinguishing between Ateco codes dictated by previous versions of the decree of reinstatement and refreshments. Ordinary professionals and agricultural enterprises are also accepted. Except for those whose revenues exceeded 10 million euros in 2019.
Those who have experienced a decrease in the volume of business and an average monthly fee of at least 30% in 2020 compared to 2019 can access the contribution, and the amounts must be determined with reference to the date on which the operation was carried out: the sale of goods or the provision of services. Depending on the size of the recipient (measured by 2019 revenue), the contribution equals a variable percentage ranging from 20 to 60% of the average monthly decrease in sales.
For VAT numbers opened in 2019, the comparison should only be made in the months of activity (excluding the opening period) while for VAT numbers opened in 2020, the minimum contribution is due, which is equivalent to 1,000 euros for individuals and 2000 Euros for other materials. The maximum contribution amount instead of 150 thousand euros.
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