For example, a restaurant with fewer than 50 salaried employees can declare the end difference between its income and 100% of its expenses. The 100% clause is exceptionally permitted in the three months between November and January; for February and March it is lowered to 75%.
Furthermore, the €50 voucher’s expiry date has been extended until 18 April.
Business owners may also request a delay in their tax declaration with their local office until the end of June.
A VAT cut to bring all services to 3% is not foreseen, according to ministers Gramegna and Delles in a parliamentary response to ADR DP Roy Reding.
