VAT number, who can request the refund of contributions in 2022: new INPS – RB indications

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VAT number, who can request the refund of contributions in the 2022: new INPS indications – RB

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VAT number, who can request the refund of contributions in the 2022: new INPS indications – RB

VAT number, who can request the refund of contributions in the 2022: new INPS indications – RB We have explained the details of the news, step by step, below. VAT number, who can request the refund of contributions in the 2022: new INPS – RB indications Keep reading our news. Here are all the details on the subject.

VAT number, who can request the refund of contributions in the 2022: new INPS indications – RB

January 2 2022

With message n ° 4620 of 23 December 2021, the INPS provided new indications regarding the partial exemption of social security contributions recognized to VAT numbers (budget law P. VAT, offsetting and refund extended to 2022

Considering the fact that the activities to verify the requirements of the exemption are still in progress, as well as the procedures for issuing the procedures for submitting requests for review and the related management, the requests for compensation and reimbursement may also be submitted after 31 December 2021, i.e. beyond the ordinary term.

The reimbursement of the contribution paid can be made only after the completion of all the verification of the existence of the requirements set out in article 1, paragraph 20, of law no. 178 / 2020 and by the ministerial decree of 17 May 2021. Therefore, the requests presented by taxpayers in order to obtain the refund of the sums paid – and for which exemption from contributions has been granted – can only be accepted after a precise check.

P. VAT: who can obtain the reimbursement of contributions in the 2022

In this regard, it should be remembered that the reimbursement of contributions (social security and welfare) INPS, can be requested in 2022 from who:

is in possession of the requirement of contributory regularity verified through the Single Document of Contribution Regularity (Durc) referred to in the decree of the Minister of Labor and Social Policies of 30 January 2015; suffered a decrease in turnover or fees during the year 2020 not less than 33% compared to those of the year 2019; received in the tax period 2019 an income from work or from the activity that involves enrollment in the Management not exceeding 50. 000 EUR; did not submit an application for the same purpose for another form of compulsory social security; is in compliance with the limits and conditions set out in section 3.1 of the Communication from the $pean Commission “Temporary framework for state aid measures to support the economy in the current COVID emergency – 19 “(so-called Temporary Framework). With the extension, therefore, the requirements already valid in were confirmed .

Furthermore, the subjects not required to pay the contribution on the minimum income and freelancers can present requests for reimbursement only after the submission of the tax return for the year of competence 2021.

INPS contributions VAT number: how to know if the refund has already been recognized

The amounts granted by the Institute can be viewed by the interested parties on the ” Social security drawer ” of the reference management starting from 29 November 2021.

The INPS also reminds that the amounts already paid and not due as a result of authorization of the exemption may be compensated or reimbursed by the competent territorial structures, as indicated with reference to each case. Finally, any further payment surpluses with respect to the issue capacity 2021 may be offset with the contribution to be paid at future deadlines.

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