NEWSLETTER NO. 26 - 2020

  • NEWSLETTER NO. 26-2020

    Dear Clients,

    please be informed that the Italian Ministry of Economy and Finance revealed in its press release dated 22 June 2020 that a DPCM providing for an extension of the deadline for the payment of the 2019 balance and the 2020 first prepayment for income taxes and VAT is about to be released, taking into account the impact of the COVID-19 emergency on the business of small-sized taxpayers and, hence, on the business of their intermediaries. Such extended deadline applies to taxpayers that:

    • carry out a business or are self-employed, and
    •  that are also subject to the application of the ISA (tax reliance) indexes, and declare income or fees for amounts that do not exceed the thresholds set forth for each ISA index under the relevant decree of approval.

    Even taxpayers using the flat tax scheme are amongst the beneficiaries of such deadline extension.

    Consequently, the payment deadline set forth on 30 June 2020 will be extended to 20 July 2020, with no interest due.


    Your sincerely,


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