Legge di Bilancio 2023
Sul Supplemento Ordinario n. 43 alla Gazzetta .Ufficiale. 29.12.2022 n. 303 è stata pubblicata la L. 29.12.2022 n. 197 (legge di bilancio 2023), in vigore dall’1.1.2023.
PRINCIPALI NOVITÀ
Superbonus
Modifiche al regime forfetari, “flat tax” incre-mentale
Ravvedimento operoso speciale, sanatoria errori formali
Definizione degli avvisi bonari, accertamenti, litipendenti, rottamazionie stralci
Innalzamento del limite al trasferimento di denaro contante
Obbligo di accettare pagamenti tramite carte
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Comunicazioni
Lo studio rimarrà chiuso il giorno 31 ottobre 2022
Sale and discount on the invoice of building bonuses
Published the circular on the news concerning the sale or the discount on the invoice of the building bonuses after the conversion into law of the Aid decrees (Dl n. 50/2022) and Aid-bis (Dl n.115/2022). With the circular no. 33 / E of 6 October 2022, in particular, clarifications are provided on the assignment of credits to the “account holders” and further clarifications regarding the “due diligence”, already listed in circular no. 23 / E of last June, as well as made specific indications following the changes made to the Superbonus by the Aid decree. On this occasion, instructions are also given for the management of any errors in the communication for the exercise of the discount options on the invoice and credit transfer.
Flat rate electronic invoice stamp
The stamp duty on the electronic invoices of the lump-sum payments. Clarification regarding the interpretation of article 1, paragraph 64 of law no. 190/2014 and Article 22 of Presidential Decree. October 26, 1972, n. 642.
Non-repayable grants for closed activities
This non-repayable grant is recognized to subjects with a VAT number who mainly carry out activities for which the restrictive measures adopted to avoid the spread of the epidemic from “Covid-19” have ordered the closure for a total period of at least one hundred days in the period between 1 January 2021 and 25 July 2021.
Options for the assignment of credit
Online the new model for the communication of the options for the assignment of credit or for the discount on the invoice relating to the deductions envisaged for the recovery of the building heritage, energy efficiency, seismic risk, photovoltaic systems and charging columns.
Bonus edilizi is Superbonus
New rules on Superbonus and other concessions in the construction sector in light of the changes introduced by Legislative Decree 157/2021. With the circular 16 / E – pdf, the Agency provides information to taxpayers and operators on the new obligations relating to the compliance visa (which certifies the right to the benefit) and sworn certification (which certifies the appropriateness of expenses) both for the Superbonus and for the other building bonuses.
Online the new model for the communication of the options for the assignment of credit or for the discount on the invoice relating to the deductions envisaged for the recovery of the building heritage, energy efficiency, seismic risk, photovoltaic systems and charging columns.
The new model, approved by the provision of the Revenue Agency, incorporates the changes introduced by the law decree n. 157/2021, published in the Official Gazette no. 269 of 11 November 2021 read more…
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