{"id":1769,"date":"2019-11-14T10:01:35","date_gmt":"2019-11-14T10:01:35","guid":{"rendered":"http:\/\/159.65.127.138\/?p=1769"},"modified":"2019-11-14T10:16:19","modified_gmt":"2019-11-14T10:16:19","slug":"payments-on-account-for-small-businesses","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/payments-on-account-for-small-businesses\/","title":{"rendered":"Payments on account for small businesses"},"content":{"rendered":"

The Italian Tax Agency has recently published (in Resolution no. 93\/E of November 12, 2019) clarification on the remodeling of payments on account for taxpayers small businesses subject to the new rules and taxpayers on the lump sum flat tax regime (regime forfettaria<\/a>)\u00a0 following the issue of Decree no. 124\/2019.<\/p>\n

That decree changed as from 27 October 2019, the amount of the payment on account of\u00a0 IRPEF, IRES and IRAP, raising them to 50%, instead of 40% in June to 60%.<\/p>\n

More information on payments on account can be read qui<\/a><\/p>\n

The change in the regulations applies to those who were granted a blanket extension of the deadline for paying tax from 30 June 2019 to 30 September 2019 as the Tax Agency and software houses were late delivering the relevant regulations and software.\u00a0 Those affected are small business, sole traders and the self-employed carrying on any business activity to which the new ISAs<\/a> apply (whether or not they actually apply ISA’s).<\/p>\n

The ISA’s<\/a> are statistical indices which replace the old sector studies and provide a series of parameters to test the reliability of the contents return and compliance against industry wide performance indices.<\/p>\n

It also applies to taxpayers who:<\/p>\n