VAT number, bonuses and discounts to be requested in 2023

The tax and social security benefits reserved for freelancers, self-employed workers and sole proprietorships they are commonly known as VAT bonuses. During 2023 taxpayers will still have the possibility to request them without particular problems.

The VAT number bonuses are divided into two categories: on the one hand there are the measures reserved for people in financial difficulty, who can access a series of income support measures. On the other side there are gods non-repayable contributions, which may be required to start or support the business activity. Let’s try to figure out what the 2023 bonus in support of VAT holders.

VAT match bonus: measures to support income

Among the VAT match bonuses intended to support the income of self-employed workers and freelancers, theIscro: l’extraordinary income continuity allowance and operational and the Basic income. Let’s see how the two initiatives work.

How Iscro works

L’Iscro, in a certain sense, constitutes a sort of unemployment benefit, which is reserved for workers with a VAT number. It was established on an experimental basis by the Budget Law 2021 and can still be requested for 2023. Except, of course, for last-minute extensions.

They can access Iscro i VAT holders and of collaborators with a coordinated and continuous collaboration contract, who have recorded a loss of turnover equal to 50% compared to the average of the last three years. In any case, the turnover must not exceed 8.972,04 euro. To be able to access it, you must meet the following requirements:

  • to be in possession of the VAT number for at least four years;
  • be in compliance with i compulsory payment of contributions;
  • not perceive Naspi, Dis-Coll o basic income;
  • to have declared an income of less than 8.972 euros the year prior to the submission of the application.

Iscro provides for the disbursement of an extraordinary indemnity for six months, which is recognized from the first day of the month following the date of submission of the application. What we have before us is a monthly contribution equal to 25% of the last self-employment income declared. Whatever happens, INPS has established a minimum and a maximum threshold: the check cannot be less than 254.75 euros and cannot exceed 815.20 euros per month.

The application to obtain this detail must be presented directly to INPS no later than 31 October 2023.

How does Citizenship Income work?

VAT holders also have the opportunity to access the Basic income. This measure, it should be remembered, is to all intents and purposes a supplement to the family income. It appears to be fully compatible with work done independently. It is possible to request it, when you are going through an economically difficult moment, as long as the following requirements are met:

  • the person concerned must be in possession of citizenship Italian, European or a long-term residence permit in Europe;
  • be resident in Italy for at least ten years;
  • l’Isee it must be less than 9.360 euros;
  • the real estate properties they must not exceed 30,000 euros, with the exception of the first home;
  • i movable property they must not have a value exceeding 6,000 euros;
  • il family income it must not exceed 6,000 euros per year, which can rise to 9,360 euros per year for those who live in rented accommodation;
  • the entire family unit must own vehicles below 1,600 cc engine capacity.

Taxpayers holding a VAT number are required to demonstrate that, although they are carrying out a self-employed activity, their income is less than 6,000 euros and the ISEE is less than 9,360 euros.

Non-repayable contributions for VAT holders

To support and encourage theactivities of VAT holdersthe Government has foreseen a series of contributions for micro and small enterprises. Through these particular supports, the executive intends to support the initial liquidity to start or improve the business. Particular attention was given to the regions of southern Italy. Let’s see what are the initiatives that can still be accessed.

ON – Beyond New zero-interest businesses

This is an incentive made available by Invitalia and is intended for micro and small businesses. The target is well defined, but above all it is limited: young people between 18 and 35 years old and women, regardless of their age.

The measure provides for a real mix between zero-interest loans and grantswhich can be requested for investments of up to three million euros.

Culture Create 2.0

This initiative was also promoted by Invitalia. As you can guess directly from the name, it puts culture at the centre. This particular bonus is intended to encourage the birth and growth of initiatives in the cultural, recreational and tourist industry sector. The initiative, however, operates exclusively in some regions: Basilicata, Calabria, Campania, Puglia e Sicily.

Also in this case there is a subsidized financing and a non-repayable contribution. Cultura Crea 2.0 also provides for additional rewards for companies that are made up of women and young people and that have a high legality rating

I stay in the south

As can be perfectly understood from the name, this measure is aimed at companies operating in southern Italy and mainly in the following regions:

  • Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia and Sicily;
  • areas of the seismic crater of Central Italy, such as Lazio, Marche and Umbria;
  • minor marine, lagoon and lacustrine islands in the Centre-North.

The measure is aimed at a particularly wide audience: those aged between 18 and 55 who are working in the following sectors can request it:

  • industry;
  • crafts;
  • processing of agricultural products, fisheries and aquaculture;
  • provision of services to businesses and individuals;
  • turismo;
  • trade.

Thanks to this bonus it is possible to cover up to 100% of eligible expenses for refurbishment, purchase of new machinery, computer programs and services. The funding is broken down as follows:

  • a 50% consists of a non-repayable contribution;
  • a 50% is financed by the bank.

The application to access it can be presented at any time.

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