Are the novelties of the anti-fraud decree a protection or an obstacle?

Superbonus and home bonus: with the innovations introduced by the anti-fraud decree, the obligation of the compliance visa is extended. Do they represent greater protection for all those involved or are they just an obstacle to the use of benefits? The floor to the readers of Tax Information, called to participate in the survey on the subject. Answers directly online and comments via email to the editorial staff.

The anti-fraud decree, the DL n. 157 in force since November 12, introduced a series of Announcements on access to Superbonus 110 and ai other house bonuses.

The obligation to obtain the compliance visa and theasseveration of the appropriateness of expenses to a new slice of beneficiaries of tax breaks: the mechanism for obtaining a deduction and discount on the invoice or for proceeding with the assignment of credits is done more complex to limit abuses as much as possible.

“The Council of Ministers has approved a decree-law that introduces urgent measures for the fight against fraud in the field of tax and economic benefits “.

With these words, the Government presents the origin and purpose of the provision adopted at the meeting of 10 November 2021.

But the news of the anti-fraud decree for access to the Superbonus and other building bonuses really represent greater protection for the actors involved or they only constitute a full of obligations that hinders the use of the facilities?

The word to the readers of Tax information. To participate in the survey on the topic you need to click on “Take part in the survey” in the box below.

Superbonus and home bonuses: the news of the anti-fraud decree

Guarantee of protection or full of obligations?

To deepen the answer with comments, motivations and considerations you can send an email with subject “Anti-fraud decree – survey at the address [email protected].

Superbonus and home bonuses: the main innovations of the anti-fraud decree

Generally speaking, the anti-fraud decree introduced the following Announcements:

  • extension ofcompliance visa requirement also to the use of the Super bonus in the form of a deduction, except in cases where the tax return is filed directly by the taxpayer or through the withholding agent;
  • extension ofcompliance visa requirement and the asseveration of the adequacy of the expenses also for credit assignment or discount on invoice related to other house bonuses;
  • suspension for up to 30 days the effectiveness of communications on credit assignments or on invoice discounts sent to the Revenue Agency in case of details risk profiles, to carry out preventive checks;
  • strengthening of the assessment and recovery activities by the Revenue Agency, in relation to the deductions and assignments of credits for construction works.

The entry into force of the measures of DL n. 157 from November 12, 2021 created right away great turmoil between suppliers, professionals and citizens, especially for the times of practical application of the novelties.

Superbonus and home bonuses: are the novelties of the anti-fraud decree a protection or an obstacle?

The Revenue Agency with the FAQ, answers to frequently asked questions, published on November 22 put i first fixed points.

Revenue Agency – Press release of 22 November 2021
Building bonuses and news of the Law Decree n. 157/2021 The Agency responds to the doubts of taxpayers and operators.

The changes do not apply to options communications relating to home bonuses other than the Superbonus that have been sent by 11 November 2021 and confirmed with a regular acceptance receipt: in these cases there is no obligation to affix a certificate of conformity and to certify the appropriateness of the expenses.

The related credits can be accepted, and possibly further transferred, without the formalities introduced, even after 11 November 2021.

The case of those who received an invoice before 12 November but who have not yet sent the communication on the methods of use to the Revenue Agency:

“However, it is deemed worthy of protection that taxpayers in good faith have received invoices from a supplier, fulfilled the related payments against them and exercised the option for the transfer, through the stipulation of agreements between the transferor and transferee, or for the discount on the invoice, by making the relevant annotation, before the date of entry into force of the law decree n. 157 of 2021, even if they have not yet sent the electronic communication to the Revenue Agency; it is therefore believed that in such cases the aforementioned obligation to affix the approval of compliance with the communication of the option to the Revenue Agency and certification does not exist. In this regard, it should be noted that, in order to allow the transmission of such communications, the related telematic procedures of the Revenue Agency will be updated within the next November 26.

To further expand the interest in the novelties and the scope of the questions and the period of approval of the anti-fraud decree: many citizens in the last months of 2021 are rushing to take advantage of the e benefits anticipate any restrictions on concessions by the Budget Law 2022, which in any case currently provides for an extension of the maxi-deduction of 110 per cent and of the other home bonuses.

But the operational doubts, natural in the initial phase, have been resolved, who becomes part of the subsidy system of the Superbonus and other home bonuses from 12 November 2021 onwards, the date of entry into force of Legislative Decree no. 157/2021, can really count on a safer mechanism or has only the weight of new obligations?

The word passes to the readers. The invitation is to participate in the survey on the topic by clicking on “Take part in the survey” in the box available at the top of the article and to deepen the answer with comments, reasons and considerations by sending an email with the subject “Anti-fraud decree – survey” at the address [email protected].

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Zach Shipman

Zach is 47 years old and writes gaming technology and entertainment news for us. Every news of him is very true, so he is our writer. Suhail has 5 years of writing experience. Zach Email:

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