{"id":12196,"date":"2020-12-04T11:37:43","date_gmt":"2020-12-04T10:37:43","guid":{"rendered":"https:\/\/it.andersen.com\/?p=12196"},"modified":"2024-02-05T17:08:48","modified_gmt":"2024-02-05T16:08:48","slug":"decree-law-157-2020-suspension-of-payments-for-the-month-of-december","status":"publish","type":"post","link":"https:\/\/it.andersen.com\/en\/decree-law-157-2020-suspension-of-payments-for-the-month-of-december\/","title":{"rendered":"Decree Law 157\/2020: suspension of payments for the month of December"},"content":{"rendered":"<p>Decree Law 157\/2020 provided for the <strong>suspension of some tax \/ social security payments<\/strong> with ordinary expiry in December 2020.<\/p>\n<p>The suspension concerns in particular:<\/p>\n<ul>\n<li><strong>Value added tax<\/strong> (periodic VAT for the month of November 2020, expiring on 16.12.2020 for monthly taxpayers, and the year-end downpayment of VAT for tax year 2020, expiring on 28.12.2020);<\/li>\n<li><strong>Withholding taxes on employee and similar income and withholdings relating to additional regional and municipal personal income tax<\/strong> due on 16.12.2020;<\/li>\n<li><strong>Social security and welfare contributions<\/strong> expiring on 16.12.2020.<\/li>\n<\/ul>\n<p>The subjects for which the <strong>following requirements<\/strong> are verified can benefit from the suspension of the aforementioned payments:<\/p>\n<ul>\n<li>achievement, in the tax period prior to the one in progress at 30 November 2020 (2019 for solar subjects), of revenues equal to or less than 50 million euro;<\/li>\n<li>decrease in turnover or fees in November 2020 by at least 33% compared to November 2019<\/li>\n<\/ul>\n<p>regardless of their location on the national territory.<\/p>\n<p>In the event of carrying out one of the <strong>activities suspended as a result of the provisions of Article 1 of the Prime Ministerial Decree of 3 November 2020<\/strong>, the suspension of payments applies in any case, regardless of the location on the national territory and even if the conditions indicated above are not respected.<\/p>\n<p>Suspension also applies to:<\/p>\n<ul>\n<li>subjects who carry out the activities of restaurant services in the <strong>&#8220;orange areas&#8221;<\/strong> or in the <strong>&#8220;red areas&#8221;<\/strong>, as identified on 26.11.2020 with orders of the Minister of Health;<\/li>\n<li>subjects falling within the economic sectors indicated in Annex 2 to Decree Law 149\/2020 or the subjects who exercise the hotel business, travel agency or tour operator business in the <strong>&#8220;red areas&#8221;<\/strong>, as identified as of 26.11.2020 with orders of the Minister of Health;<\/li>\n<li>subjects who have undertaken a business, art or profession <strong>after 30 November 2019<\/strong>, without further conditions.<\/li>\n<\/ul>\n<p>Payments subject to suspension can be made, without the application of penalties and interest:<\/p>\n<ul>\n<li>in a single solution <strong>by 16.03.2021<\/strong><\/li>\n<li>or with the payment of\u00a0<strong>four monthly installments<\/strong> of the same amount, <strong>the first of which to be paid on 16.03.2021.<\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Decree Law 157\/2020 provided for the suspension of some tax \/ social security payments with ordinary expiry in December 2020. The suspension concerns in particular: Value added tax (periodic VAT for the month of November 2020, expiring on 16.12.2020 for monthly taxpayers, and the year-end downpayment of VAT for tax year 2020, expiring on 28.12.2020); [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[50],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/12196"}],"collection":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/comments?post=12196"}],"version-history":[{"count":3,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/12196\/revisions"}],"predecessor-version":[{"id":25114,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/12196\/revisions\/25114"}],"wp:attachment":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media?parent=12196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/categories?post=12196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/tags?post=12196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}