🚨 CONCORDATO PREVENTIVO PER I FORFETTARI: come funziona e quando conviene

Aprire Partita IVA: tutto quello che devi sapere!

18 Feb 202418:57

Summary

TLDRThe video script discusses the concept of a 'preventive agreement' or 'advance ruling' in the context of Italy's VAT (Partita IVA) system for 2024, which is a significant fiscal novelty. The speaker, Massimiliano Allievi, a commercial solicitor, explains that this agreement is a negotiation with the tax authorities to establish the taxes to be paid for either one year (for those on the flat-rate regime) or two years (for other VAT regimes). The video emphasizes the importance of considering this agreement carefully, as it can be economically advantageous if managed well but could lead to financial loss if not. Key dates are highlighted, such as June 15th, when the tax agency's software will provide a preliminary tax assessment based on past data and economic forecasts. The decision to accept or reject the tax proposal must be made by October 15th. The speaker advises viewers, particularly those in the flat-rate regime, to carefully analyze their financial situation and projections before making a decision, as it can lead to either a favorable collaboration with the tax authorities or increased scrutiny and potential audits if the proposal is rejected. The summary also touches on the importance of accurately reporting all business costs, especially for those in the flat-rate regime, to avoid any discrepancies that could invalidate the preventive agreement and result in penalties.

Takeaways

📋 The 'concordato preventivo' or advance agreement with the tax authorities is a significant fiscal novelty in 2024, especially for those on the VAT flat-rate scheme.
🔍 This agreement sets the taxes to be paid for either one year (for those on the flat-rate VAT scheme) or two years (for other VAT schemes) based on past data and future projections.
📅 Key dates to remember are June 15th, when the tax agency's software will provide the proposal, and October 15th, the deadline to accept or reject the proposal.
💡 For those on the flat-rate VAT scheme, the decision is for the year 2024 only, which can be advantageous as it's based on a significant part of the year that has already passed.
⚠️ Accepting the proposal locks in the tax amount for the agreed period, regardless of actual earnings, which could result in paying more or less tax than what might be owed based on actual income.
🤔 Rejecting the proposal could lead to more scrutiny and potential audits by the tax agency, as it may signal a discrepancy between the proposal and the actual financial situation.
📊 It's crucial to perform a thorough analysis and possibly seek professional advice before making a decision, as the agreement is not to be taken lightly and has significant financial implications.
📝 For flat-rate VAT scheme members, maintaining accurate records of all business activities and costs is vital to uphold the validity of the advance agreement.
⏳ Those on the flat-rate VAT scheme are advised to wait until closer to the October deadline to make a decision, allowing for a clearer picture of the year's financial performance.
🚫 The script emphasizes the risk of entering into an agreement that does not align with one's actual financial situation, which could lead to unforeseen tax burdens.
💡 The goal of the advance agreement, as suggested in the script, is to combat tax evasion by providing a reasoned and transparent framework for tax assessment.

Q & A

What is the main topic of the video script?
-The main topic of the video script is the discussion of the 'concordato preventivo' or advance agreement with the tax authorities in Italy, particularly focusing on its implications for VAT registered businesses in 2024.
What is the 'concordato preventivo' and how does it work?
-The 'concordato preventivo' is an advance agreement with the tax authorities that sets the taxes to be paid for a specific period. For VAT businesses on a flat-rate scheme (forfettario), it is set for one year (2024), while for others, it is set for two years (2024 and 2025).
Why is the Italian government implementing the 'concordato preventivo'?
-The Italian government is implementing the 'concordato preventivo' to combat tax evasion and reduce the burden of retrospective controls by making a proactive agreement based on past data and future projections.
When is the crucial date for VAT businesses to be aware of regarding the 'concordato preventivo'?
-The crucial date for VAT businesses is June 15th, after which the tax authorities' software will be available to process data and make proposals. Another important date is October 15th, which is the deadline for businesses to accept or reject the tax authorities' proposal.
What are the consequences of accepting the tax authorities' proposal in the 'concordato preventivo'?
-Accepting the proposal means that the agreed tax amount is set for the specified period. If the actual income is higher, the business will benefit from the excess as tax-free income. However, if the actual income is lower, the business will have to pay taxes on the higher proposed amount, which could be disadvantageous.
What are the consequences of rejecting the tax authorities' proposal in the 'concordato preventivo'?
-Rejecting the proposal may lead to the business being subject to closer scrutiny and potential controls by the tax authorities, as it may be seen as a refusal to cooperate or an indication of hidden issues.
Why is the 'concordato preventivo' potentially more advantageous for businesses on a flat-rate (forfettario) scheme?
-The 'concordato preventivo' is potentially more advantageous for businesses on a flat-rate scheme because it only covers one year (2024), making it easier to predict and manage. These businesses can make a more informed decision based on the majority of the year's activities that have already occurred by the decision deadline.
What advice does the speaker give to VAT businesses regarding the 'concordato preventivo'?
-The speaker advises VAT businesses to carefully analyze their historical and projected financial data before making a decision on the 'concordato preventivo'. They should not take the decision lightly and should consider it a calculated risk based on realistic forecasts.
What is the importance of accurately reporting costs in the RS form for businesses on a flat-rate scheme?
-Accurately reporting costs in the RS form is crucial because it directly affects the calculation of taxes. Failing to report all incurred costs correctly could lead to an inaccurate RS form, which could invalidate the 'concordato preventivo' and result in penalties.
How does the speaker suggest VAT businesses approach the decision-making process regarding the 'concordato preventivo'?
-The speaker suggests that VAT businesses should take their time to make an informed decision, ideally as close to the deadline as possible to have a clearer picture of their financial situation for the year. They should also consider seeking professional advice to analyze the convenience of the agreement.
What is the role of the RS form in the 'concordato preventivo' for VAT businesses on a flat-rate scheme?
-The RS form is used to report the costs of the business activity. For VAT businesses on a flat-rate scheme, it is especially important as it affects the calculation of taxes. An incorrect RS form due to omitted costs can lead to the 'concordato preventivo' being invalidated.

Outlines

00:00

📜 Introduction to the VAT Settlement Agreement

The video script begins by addressing the importance of the VAT settlement agreement, which is a significant fiscal novelty in 2024. It emphasizes the need for VAT registered individuals, particularly those in the forfeit regime, to understand the agreement. The speaker, Massimiliano Allievi, a commercial solicitor, offers to clarify the concept using simple language and provides contact information for further inquiries. The paragraph outlines the intention behind the agreement, which is to streamline tax payments by fixing them for a year or two based on past data and future projections, thus reducing the need for time-consuming checks by the tax agency.

05:01

📆 Key Dates and Decision-Making for VAT Payers

The second paragraph focuses on the critical dates and decision-making process related to the VAT settlement agreement. It mentions June 15th as the date when the tax agency's software will process data and provide a preliminary tax proposal based on past figures and economic forecasts. The video advises viewers to prepare for this date and make an informed decision by October 15th, which is the deadline for accepting or rejecting the tax proposal. The consequences of accepting or rejecting the proposal are also discussed, including the potential for increased scrutiny and control measures if the proposal is declined.

10:02

🤔 Evaluating the VAT Settlement Agreement

The third paragraph delves into the considerations for evaluating the VAT settlement agreement. It highlights the advantage for those in the forfeit regime, given that the agreement is for a single year, allowing for a more informed decision based on the majority of the year's activities. The speaker advises viewers to make a reasoned decision based on historical and forecasted data, warning against making a decision without proper analysis. The paragraph also touches on the potential risks of entering into an agreement that does not align with one's actual financial situation and the importance of considering all factors before making a decision.

15:03

✍️ Completing the RS Form and Final Advice

The final paragraph discusses the importance of accurately completing the RS form for forfeit regime taxpayers. It stresses the need for precision in reporting all business costs to avoid discrepancies that could lead to the collapse of the entire settlement agreement. The speaker provides a cautionary note about the potential for sanctions if the RS form is not filled out correctly. The video concludes with a reminder to viewers to seek advice and perform a thorough analysis before making a decision on the VAT settlement agreement, emphasizing the significance of the topic.

Mindmap

Keywords

💡Concordato Preventivo

A 'Concordato Preventivo' is a pre-emptive agreement made with the tax authorities to set the taxes to be paid for a specific period, in this case, for the year 2024 for VAT forfettary regimes and for two years for other VAT regimes. It is a key topic in the video as it represents a significant fiscal novelty in 2024, and the speaker discusses its implications for VAT holders.

💡Partita IVA

The term 'Partita IVA' refers to the Italian VAT number assigned to businesses for tax purposes. It is central to the video's theme as the discussion revolves around the impact of the pre-emptive agreement on those who possess a VAT number, particularly in forfettary regimes.

💡Forfettario

The term 'Forfettario' relates to a specific tax regime in Italy where taxes are paid in advance based on an estimate. The video emphasizes the importance of this regime in the context of the pre-emptive agreement and how it differs from other VAT regimes, particularly in terms of the agreement's duration.

💡Agenzia delle Entrate

The 'Agenzia delle Entrate' is the Italian revenue agency responsible for tax collection. It plays a crucial role in the video as the entity with which taxpayers enter into pre-emptive agreements and the one that assesses and proposes the taxes to be paid based on provided data.

💡Controlli

The term 'Controlli' refers to the inspections or audits carried out by the tax authorities. In the video, the speaker discusses how accepting or rejecting the pre-emptive agreement can lead to increased scrutiny or control by the Agenzia delle Entrate, which can have significant consequences for taxpayers.

💡Date Importanti

'Date Importanti' translates to 'important dates' and is a key concept in the video as the speaker outlines specific deadlines that taxpayers need to be aware of in relation to the pre-emptive agreement, such as the deadline for accepting or rejecting the tax proposal from the Agenzia delle Entrate.

💡Imposte

The word 'Imposte' means 'taxes' in Italian. The video discusses the calculation and payment of taxes based on the pre-emptive agreement, highlighting the importance of understanding how the agreement can impact the amount of taxes owed by VAT holders.

💡Reddito

'Reddito' translates to 'income' in English. The video emphasizes the importance of accurately predicting and declaring one's income as part of the pre-emptive agreement process, as the taxes to be paid are based on the income declared.

💡Quadro RS

The 'Quadro RS' refers to a specific section in the tax return form for forfettary taxpayers where costs are declared. The video stresses the importance of correctly reporting these costs to avoid discrepancies that could invalidate the pre-emptive agreement and lead to penalties.

💡Scelte Informate

The term 'Scelte Informate' translates to 'informed choices'. The video encourages taxpayers to make informed decisions when considering the pre-emptive agreement, taking into account their financial situation, the potential tax implications, and the advice of tax professionals.

💡Evasione Fiscale

The term 'Evasione Fiscale' refers to tax evasion. The video mentions that the pre-emptive agreement may have the objective of combating tax evasion by bringing out cases of non-compliance, thus highlighting the importance of transparency and honesty in tax declarations.

Highlights

The concordato preventivo, or advance agreement with the tax authorities, is a significant fiscal novelty for 2024, particularly for those operating under the IVA forfettario regime.

The agreement sets the taxes to be paid for either one year (for forfettario regime) or two years for other IVA regimes.

The government aims to reduce the burden of tax declarations and subsequent controls by establishing this advance agreement.

By mid-February 2024, the Agenzia delle Entrate will have gathered fiscal data on businesses, allowing them to make an informed proposal.

The proposal will be based on past data and forecasts, offering a statistical prediction of the income subject to taxation for 2024.

Businesses will have from June 15th to October 15th, 2024, to decide whether to accept the tax authorities' proposal.

Accepting the proposal means taxes for 2024 will be fixed at the proposed amount, regardless of the actual income.

If the actual income is higher than the proposed amount, the business can benefit from additional income without extra taxes.

Conversely, if the income is lower, the business will pay taxes on the higher proposed amount, potentially resulting in unnecessary tax payments.

Forfeittario regime businesses are advised to carefully consider their decision by analyzing historical and forecasted data.

The decision's consequences are significant; accepting the proposal leads to a fixed tax agreement, while declining may lead to closer scrutiny and controls.

The deadline for forfettario regime businesses to decide on the advance agreement is October 15th, 2024.

For other IVA regimes, the agreement is biennial, covering 2024 and 2025, with the same decision deadline.

Businesses are encouraged to wait until closer to the deadline to make an informed decision based on the year's performance.

The advance agreement is not a decision to be taken lightly; it requires a thorough analysis of the business's financial situation.

Declining the agreement may result in increased tax controls and potential exposure of tax evasion.

Forfeittario regime businesses should ensure the accuracy of their RS form, which details the costs of their activity.

Failure to accurately report costs can lead to the collapse of the entire advance agreement structure and potential sanctions.

Businesses are advised to consult with professionals to understand and navigate the implications of the advance agreement.