The Council of Ministers’ decree approved yesterday, 6^th April 2020, about to be published on the Gazzetta Ufficiale, suspend the payment of withholding taxes, VAT, contribution and insurance premiums, that have to be paid using the F24 of April and May 2020 for taxpayers, (companies, self-employed, professionals) with less than 50 million annual revenues, which have had a value reduction of the revenues of not less than 33% in March 2020 compared to March 2019 and subsequently in April 2020 compared to April 2019. For those who have over 50 million annual revenues, the reduction is 50%.

The payment of the F24 is postponed to 30^th June 2020 and can be paid in one solution or in 5 equal  monthly installments as from the same month.

In order to monitor the correct suspension of the payment of the F24,  is provided a cross-check by Agenzia delle Entrate, INPS and INAIL, therefore it is important to pay attention to the correct calculation of the revenue’s reduction.

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