(Finance) – More time to allow economic operators who have received state aid during the Covid-19 emergency to send self-declarations to the Revenue Agency. With the provision signed today by the director of the Revenue Agency, Ernesto Maria Ruffiniin fact, the deadline for sending the document to certify that the total amount of financial support received does not exceed the ceilings indicated in the Communication of the European Commission “Temporary Framework” is extended to November 30th.
L’self-declaration must be sent through the web service available in the reserved area of the site or through the Agency’s electronic channels. Today’s provision takes into account the provisions of article 35 of the decree-law of 21 June 2022, n. 73, with which the deadlines for registering COVID-19 state aid are extended in National Register of State Aids (RNA). Taxpayers who make use of the facilitated definition of the amounts due following the automated control of returns (Article 5, paragraphs 1 to 9 of Legislative Decree 41/2021) can also send the return by November 30 orif later, within 60 days from the payment of the sums due or of the first installment. Specifically, these are taxpayers with a VAT number active as of 23 March 2021 who, due to the emergency situation, in 2020 suffered a reduction in turnover of more than 30 percent compared to the previous year.