Collaborative fulfillment: new form and instructions from the Revenue Agency

Collaborative fulfillment, new model and instructions for joining. The provision published by the Revenue Agency on May 4, 2022 updates the rules in light of the changes introduced by the MEF decree of January 31, which extended the possibility of access until 2024 to taxpayers with turnover or revenues of no less than one billion euros. News also for subjects belonging to a VAT group.

Collaborative fulfillmentnew one form and instructions from May 4, 2022.

With special measure published on the portal ofRevenue Agency the rules for accession are adapted, in the light of the Announcements introduced by the Decree of the Ministry of Economy of 31 January 2022.

The MEF decree has extended the possibility of accessing the collaborative fulfillment regime for the years from 2022 to 2024 also to taxpayers with turnover or revenues of not less than one billion euros.

A novelty that finds space in the model updated by the Revenue Agency, next to the extension of access requirements also for participants of VAT groups, in accordance with the provisions of law decree no. 119/2018.

Collaborative fulfillment: new form and instructions from the Revenue Agency

There are two legislative interventions at the basis of the update of the application form to the regime ofcollaborative fulfillment.

Specifically, as stated in the provision published by the Revenue Agency on May 4, 2022the adaptation of the forms is primarily linked to the changes introduced with the MEF decree of 31 January 2022which for the years 2022, 2023 and 2024 extended the possibility of accessing the collaborative compliance regime to taxpayers who obtain a volume of business or revenue not less than one billion euros.

Secondly, due to the entry into force of the provisions contained inarticle 20, paragraph 1, of the decree-law n. 119 of 23 October 2018, which added the new paragraph 6-bis to article 70-duodecies of the Decree of the President of the Republic October 26, 1972, n. 633, it was established that in the case of adhesion by one of the subjects belonging to the VAT group, the regime extends to all participating companies.

An extension that also applies in the event of the exercise of the option by a person who has already joined the regime.

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Revenue Agency – provision of 4 May 2022
Modification of the model “Adherence to the collaborative compliance regime” approved with the Provisions of the Director of the Revenue Agency prott. n. 54237 and 54749 of 14 April 2016

The news for joining the collaborative fulfillment regime, from the limits to the VAT group

On a practical level, the changes made to the membership model to the collaborative compliance regime are the following:

  • in the field “DECLARATION OF POSSESSION OF THE REQUIREMENTS”the periods “Not less than ten billion euros” are varied in “Not less than one billion euros”the new field is also inserted: “Possession of the requisite referred to in paragraph 6-bis, of article 70-duodecies of the Decree of the President of the Republic no. 633 of 1972 (belonging to a VAT Group where at least one of the participants has joined or been admitted to the collaborative compliance regime) “;
  • the new field is inserted “DATA RELATING TO THE VAT GROUP”;
  • the point of the instructions rubricated “2. Subjects interested in the presentation of the model “, is changed to incorporate the changes that have taken place, in relation to the extension of the number of taxpayers eligible for the scheme, following the issue of the Decree of the Minister of Economy and Finance of 31 January 2022 and the entry into force of the article 20, paragraph 1, of the decree-law of 23 October 2018, n. 119 which inserted the new paragraph 6-bis, to article 70-duodecies of the Decree of the President of the Republic of 26 October 1972, n. 633.

Among the changes, the revision of the reference Office, which becomes the Large Taxpayers and International Central Management with a new dedicated email address.

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Model of adherence to the cooperative compliance regime
Download the pdf form updated on May 4th 2022
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Collaborative fulfillment – compilation instructions
Download the instructions of the Revenue Agency updated on May 4, 2022

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Collaborative fulfillment: new form and instructions from the Revenue Agency


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