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The firm advises clients on tax matters and assists them in their relations with the IRS in compliance with the Tax Code which includes the fundamental rules of the Italian tax system.

In particular, fiscal consultancy services cover the following aspects:

  • Value Added Tax (VAT) which applies to the sales of goods and services and to both national operations (D.P.R. 633/1972) and international operations (D.L. 331/10993);
  • Income Tax (Testo Unico D.P.R. 917/1986);
  • Determination of VAT and income tax due (D.P.R.- 600/1973).

The consulting services provided by the firm include also the setting up and keeping of books and records (ordinary, extraordinary, minimal).

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  • Compulsory books and records;
  • Company journal;
  • Inventory ledger;
  • Book of depreciable assets.
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Respecting all due deadlines, the firm drafts and transmits tax returns returns to the IRS according to the following models:

  • Unico for Natural Persons;
  • Unico for Legal Persons;
  • Unico for Companies/Corporations;
  • Modello 730 CAF online,
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The firm provides assistance:

  • in the drafting and submission of the INTRASTAT models to Milan Customs Offices;
  • in the compliance of all INTRASTAT procedures.
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The firm advises clients on the appropriate entrepreneurial sector in which their company or their business should be placed, such as industrial companies, freelance workers, artisan and merchant sectors

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In case the client is a start-up company, the firm carries out all the procedures related to the opening of a fiscal position at the competent offices such as:

  • the Chamber of Commerce, Industry and Agriculture in order to be placed in the appropriate product sector;
  • IRS in order to obtain the VAT registration number and the Taxpayer Identification Code and to communicate the chosen accounting regime which shall be applied to the business.
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Considering the company’s core business, the firm advises on the tax regime to be applied:

  • Ordinary.
  • Simplified.
  • Minimal contributors regime.
  • Residual contributors regime.
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The firm also performs drafting and registration of lease contracts in particular: leasing agreements for commercial uses; residential leases.

 
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The activity of the firm consists of:

  • assistance in drafting and submission of appeals to Tax Commissions;
  • drafting, submission of complaints or self-protection petitions to IRS Offices territorially competent through the electronic channels provided by the Financial Administration;
  • drafting and submission of requests to Equitalia Offices for the payment of taxes by installments.
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Since January 1, 2019 any invoice issued by companies and self-employed people for the supply of goods and delivery of  services can only have an electronic format after the necessary authorizations are obtained from the Internal Revenue Service.

Our firm provides its clients with the assistance and instructions required to obtain the necessary authorizations from the IRS (Pin code, password etc…) and submit their own e-invoices.

E-invoicing is not mandatory for people who only have to issue tax receipts, but will become mandatory after July 1, 2019 if their annual turnover exceeds Eur 400,000.00. In any case, e-invoicing will be mandatory for this category of taxpayers without exceptions with effect from January 1, 2020.

People who have chosen the flat tax regime under the circumstances which allow them to do so and whose annual turnover does not exceed Eur 65,000.00 continue to issue and receive invoices in hard copy format.

TAX SETTLEMENT PROCEDURE (“ROTTAMAZIONE”)

Our firm assists its clients in drafting the request to settle overdue tax bills and submitting it to the Internal Revenue Service, following the client step by step until the approval of the request and the payment of the sum due.

Definition of “rottamazione” (literally: scrapping overdue tax bills) and terms of submission of the request:

as per art. 6 of Legislative Decree n. 193/2016, tax payers have the possibility of benefiting from a lighter regime with regard to the tax to be paid for the period from 2000 to 2016. The following categories of subjects can enjoy this benefit: natural persons, partnerships and companies.

Furthermore, another category which can benefit from the lighter regime is tax payers who are undergoing insolvency procedures or who renounced to continue ongoing fiscal disputes with the IRS or who are subject to over-indebtedness procedures.

Taxpayers may choose to pay the amount due in one single instalment or in a maximum of 5 instalments on the sole condition that 70% of the total amount is paid in a short term.

The request to reschedule the repayment of debts has to be submitted through the “DA module”; the applicant shall tick the corresponding box to choose the payment option, i.e. in one instalment or in up to 5 instalments.

Taxpayers who fail to pay even one instalment or whose payment is overdue will lose the benefit of the lighter regime and the process of collecting pending debts will be resumed.

As far as concerns the year 2019, the IRS has published new application forms to adhere to the “rottamazione” of tax bills. The deadline to submit these applications is April 30, 2019.

Through this procedure, taxpayers can split the payment of the amount due into 10 instalments to be paid over a 5 year period at an interest rate of 2%.

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