Only big businesses are allowed to “Query” the Italian Revenue Agency (to obtain clarifications on the correct application of a specific tax provision. Small business right to do so is subordinated to the data which will be elaborated through a system of artificial intelligence. The following listed are the queries ruling for new residents that […]
Starting from the year 2024 clients will not fill out the CU 2025 single form for income paid to flat raters and “minimum “because the flat and “minimum” rater taxpayers shall issue electronic invoices. The reader should be reminded that the obligation of electronic invoices, back in the year 2019, was excluded for those who […]
By the end of the year, it is possible for parents working for private sectors to apply for the prolonged smart working, which will be extended until the 31st of March 2024. Contrary to what one would expect, the extension does not apply for workers who are fragile in health, and it will come to […]
Finally, almost after a year of waiting the bonus psychologist is here. It can be used for psychotherapy sessions to win stress, anxiety and depression post- Covid pandemic. Following approval by the Regions, the Minister of Health, Orazio Schillaci, signed the decree issued by Mef which defines the delivery of the fund. To obtain the […]
For those who want to hire non-EU citizens homemakers, babysitters and assistants to the elderly the 4th of December 2023 has been fixed as the “click day” by the Flows Decree which covers the years 2023 to 2025. The number of 9.500 won’t be destined completely towards families who want to hire non-EU citizens. The […]
Besides the retribution, the employer can voluntarily provide fringe benefits to his employees. The message n. 3884/2023 published by INPS recites the general norm of the fringe benefits. The import up to 200 € to be given towards gasoline expense is not calculated on the taxable base of contributions. The exemption threshold for the year […]
INAIL National Institutes Against Injuries at work, with circular letter n. 44 of the 23rd of October 2023, has aligned itself with what established by the Court of Cassation en banc. And has thus agreed that the three-year period at its expenses takes place when the provision of the administrative phase is activated. INAIL ruled […]
The second quarter scrapping payment is due the 30th of November 2023. It is possible to anticipate the 10% of its amount. Starting from the year 2024, the instalments payments shall be four on each calendar year. The maximum number of instalments are 18 amounting to a 5-year spread. The first two payments are to […]
The due date for the IRPERF second payment has been postponed from the 30th of November 2023 to the 16th of January 2024, and the total sum owed can be paid in five instalments payments of equal amount. This disposition is appliable only to individuals that have VAT accounts and have declared earning inferior of […]
Working relationships can be stopped through dismissal, resignation or agreement between the parties. To counteract the phenomenon of the “Blank Resignation” the illegal practice to sign an undated letter of resignation, the legislator has introduced a norm on article 26 of the D.Lgs. n. 151 of the year 2015, which foresees that the subordinate work […]
