The Revenue Agency has published the definition of the information content, methods and deadlines for submitting the application to take advantage of the contribution pursuant to art. 25 of the decree-law of 19 May 2020, n. 34 (relaunch decree) in favor of subjects carrying out business and self-employment activities, holders of a VAT number, pursuant to the TUIR (Presidential Decree 917/1986).

The subjects falling within the scope of application of the regulation include:

  1. le imprese esercenti attività agricola o commerciale, anche se svolte in forma di impresa cooperativa;
  2. non-commercial entities, INCLUDING THIRD SECTOR ENTITIES AND CIVILLY RECOGNIZED RELIGIOUS ENTITIES, IN RELATION TO THE PERFORMANCE OF COMMERCIAL ACTIVITIES.