new limits and necessary documents

Credit transfer, Poste Italiane reopens the platform, which from 7 March 2022 will be available only for the first transfers. The limits, the conditionalities placed on taxpayers and the necessary documents are increasing. These include the tax return and a copy of the bank transfers.

Reopens the platform for the credit assignment Of Italian post.

From the March 7, 2022after the stop due to the succession of anti-fraud regulatory changes launched by the Government, Poste starts again to purchase tax credits deriving from construction workswith new limits and conditionality.

The first relates to the sums that Poste Italiane will purchase: green light only at first suppliestherefore relating to amounts accrued exclusively by the subjects who directly incurred the expenses.

There is therefore no room for businesses who, for example, have applied the discount on invoice. The anti-fraud rules lead to a restriction of the transfer of tax credits through the Post Office, which also weighs down the list of requested documents to taxpayers.

Among these, it becomes mandatory to send a copy of the documentation that I awaited income or equity capacity of the party proposing the assignment of the credit.

There tax declaration it therefore becomes part of the documentation that Poste Italiane will analyze before purchasing, as will the control of payment transfers.

Credit transfer, Poste reopens the platform: new limits and necessary documents

The suspension of the assignment of credit for Poste Italiane. From the March 7, 2022 purchase operations are restarted via the dedicated platform, adapted in light of the numerous legislative changes introduced in recent months.

The interventions adopted from a perspective anti fraud, from the first squeeze of the law decree n. 157/2021 and up to the latest innovations provided for by the Sostegni ter decree and by the corrective measures introduced with decree no. 13/2022, led to the need for adjustments regarding the procedures for checking, processing and acquiring the practices for the assignment of credit.

A work of continuous alignment with a standard restyling which is finished for the moment. This was communicated by the notice published by Poste Italiane on 7 March, the date from which the credit transfer platform.

The anti-fraud rules however, they limit the possibilities for taxpayers and companies, and the assignment of credit through Poste Italiane is limited to only subjects who claimed directly charges relating to home bonuses.

It deals in detail with individuals, companies and freelancers original holders of a tax credit deriving from works admitted to the superbonus and other transferable home bonuses.

The platform reopens only for first supplieswith the consequence that the possibility for companies to sell the credit deriving from the application of the discount on customer invoice.

You can read it clearly on the Poste Italiane website dedicated to the assignment of credit:

“Poste Italiane, therefore, is not currently purchasing any tax credit that has been the subject of a previous transfer, including tax credits accrued following a discount on the invoice.”

A squeeze that leaves out only the transfer requests received until February 1, 2022.

The purchase of the tax credit will also be subject to the availability of the sums on the platform of the Revenue Agency.

New limits and more stringent rules, on which Poste Italiane asks anyone who wants to sell the sums accrued careful evaluationalso in order to withdraw without penalties from the request already submitted.

“Poste Italiane assumes no obligation to contract, reserving the right to evaluate at its sole discretion the possible acceptance of the individual transfer requests.”

Credit transfer, tight limits and more documents: Poste Italiane intensifies checks

In order to verify the presence of subjective and objective requirements for the credit assignmentPoste Italiane will assess in detail the documents sent by the taxpayer.

Given the new controls and limits set, Poste Italiane therefore invites customers to evaluate the requirements and timing with full awareness of the process that leads, in the event of a positive outcome of the checks, to the purchase of the tax credit.

Until the acceptance by Poste Italiane on the credit transfer platform of the Revenue Agency, it will be possible to withdraw from the request, without the application of penalties.

In the paragraph of the information portal dedicated to the new credit assignment, the effect of the new checks is highlighted, which may lead toextension of the times for accepting requests.

It will be possible to arrive up to two and a half months, without considering the time available to the Revenue Agency for preventive checks. In the event of high demands and further procedural changes, the times may in any case be subject to changes.

An aspect to be highlighted also relates to the receivables for which Poste Italiane will evaluate the acquisition. These are only the sums in relation to which the transferor made use of a intermediary for sending the form for the assignment of credit to the Revenue Agency and, we read in an apostille:

“Also with reference to those tax credits for which the compliance visa is not required as part of the” exercise form of the option to transfer the tax credit “at the Revenue Agency.”

Credit transfer through Poste Italiane, to send the tax return

The anti-fraud changes also impact the documentation that will be requested for the purpose of assigning the tax credit.

Poste Italiane will ask the customer to upload the following paperswithin specific terms that will be indicated from time to time:

  • copy of the certification of the works carried out to which the tax credit that it is proposed to transfer to Poste Italiane refers;
  • copy of “Communication form of the option to transfer the tax credit” sent by the Fiscal Intermediary to the Revenue Agency, with relative receipt;
  • copy of a declaration from the same Fiscal Intermediaryin the form available in the dedicated area, which must certify that the communication form referred to in the previous point complies with the one sent to the Revenue Agency;
  • copy of the payment transfers showing the reason for the payment, the tax code of the person benefiting from the deduction and the tax code or VAT number of the person in favor of whom the transfer is made;
  • copy of a document certifying the right of ownership or enjoyment on the property on which the work was carried out (for example, historical cadastral survey for the property, lease agreement or loan for use for use);
  • copy of documentation demonstrating income or equity capacity by the proposer, the assignment of the tax credit, with reference to the cost of the work performed (for individuals, last year’s pay slip or tax return; for legal persons, last approved balance sheet or last tax return presented).

Also there tax declaration it therefore falls within the documents that will be screened before acceptance of the credit transfer.

Last but not least, in the customer identification phase, the anti-money laundering controls will be accompanied by further checks, such as, for example, the presence of reports to the CAI on the issue of unauthorized or “overdraft” checksthe “active” status of the current account and one company seniority not less than 18 months (for legal persons).

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