From 1 to 30 September 2022 it is possible to request the 4000 euro Bonus, or the Newsstand bonus. You still have two weeks to apply for access to the tax credit newsstands 2022 by sending the request electronically.
Who is it for? What are the requirements and amounts? How do you apply for and how do you use this bonus?
Here are all the details.
Bonus 4000 euro newsstand 2022: who is entitled to, requirements
The Newsstand bonus 2022 consists of a tax credit reserved exclusively for two categories:
- retailers of magazines, newspapers and periodicals;
- press distributors who supply newspapers and periodicals to retailers in municipalities with 5000 inhabitants or in municipalities with only one point of sale.
These individuals must possess the following requirements:
- tax residence in Italy;
- registered office in an EU member country or in the European economic area;
- ATECO classification that falls within the indications of the Prime Ministerial Decree of 31 May 2019 and in the Circular of the Head of the Department of 17 July 2020 (in particular, the primary codes 47.62.10, 47.26, 47.30, 56.3, 47.1, 47.61 and the secondary code 47.62.10) . For distributors of daily newspapers and periodicals (admitted for 2020, 2021 and 2022) the primary activity code 82.99.20 is required.
Newsstand bonus: amounts
The amount of the bonus it is calculated on the basis of the premises in which the activity takes place considering the year preceding that of submission of the application (therefore, 2021). The maximum tax credit granted by the government is 4,000 euros.
Here’s what the eligible expenses:
- Imu (single municipal tax);
- Tasi (Tax for indivisible services);
- Tari (Tax on waste);
- Rental costs, net of VAT;
- Cosap (Fee for the occupation of public land).
In addition to these costs, from 2020, electricity, Internet and telephone services, home delivery of newspapers.
For the two-year period 2021-2022, the expenses incurred in the previous year for the purchase / rental of POS devices, cash registers or telematics will also be included.
Bonus 4000 euros: how to apply and how to use it
The tax credit related to the newsstand bonus is used only for compensationwhen paying contributions, taxes and other with the presentation of the model F24. When filling in the F24, it will be necessary to indicate the tax code 6913.
The request for the bonus can only be submitted electronically by connecting to the portal impresainungiorno.gov.it accessing with Spid, CNS or CIE.
The use of the tax credit takes place only electronically through the services made available by the Revenue Agency.
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