The first instructions relating to self-certification for State Aid and the limits to be respected are established in the draft of the MEF decree.
The Ministry of Economy has written the decree, for now in draft, which gives the green light to the self-certification for State Aid, the economic support received during the pandemic, fixing the first instructions valid. The next step is the approval of the model by the Agenzia delle Entrate with a specific provision.
The MEF decree establishes limits and rules to verify that the parameters set by the European Commission in the Temporary Framework for State aid measures have been respected. Should these limits be exceeded, the return of the odds received in excess will have to be proceeded with.
So let’s see what are these ceilings envisaged and the data that must be self-certified.
State aid, self-certification is required: instructions in the MEF decree
Pending the publication of the decree in the Official Gazette, we refer to the draft of the provision published by the newspaper ItaliaOggi. The draft of the decree consists of four articles in total, and we read that:
"for the purposes of verifying compliance with the conditions and limits of Sections 3.1 and 3.12 of the Temporary Framework, the recipients of the aids referred to in Article 1 shall submit to the Revenue Agency a substitutive declaration of a deed of notoriety having as subject to compliance with the requirements referred to in the aforementioned Sections, in which they certify, inter alia, that the total amount of aid received does not exceed the limits set, taking into account the control relationships between companies relevant for the definition of "single company" used in the field of state aid ”
The ceilings are established by article 2 of the decree, and are differentiated on the basis of the type of enterprise and the reference period. As regards the aid received from 19 March 2020 to 27 January 2021, the limits are as follows:
| type of firm | state aid limit |
|---|---|
| single company | € 800,000 |
| fishing and aquaculture sector | 120,000 euros |
| primary production of agricultural products | 100,000 euros |
As regards the aid received from 28 January 2021 to 31 December 2021, on the other hand, the parameters are:
| type of firm | state aid limit |
|---|---|
| single company | 1,800,000 euros |
| fishing and aquaculture sector | 270,000 euros |
| primary production of agricultural products | 225,000 euros |
As regards Aid in the form of non-covered fixed cost support (Section 3.12 of the Temporary Framework for State Aid Measures to Support the Economy in the Current Covid-19 Emergency) the limits are for ’unique enterprise:
- * 3,000,000 euros for the period from 13 October 2020 to 27 January 2021;
- * € 10,000,000 for the period from January 28, 2021 to December 31, 2021.
State aid: self-certification data
In the self-declaration the aid beneficiary must indicate that in the reference period, between 1 March 2020 and 31 December 2021, (or an eligible period of at least one month in any case included in the aforementioned time frame), the total amount of turnover and fees recorded is at least 30% lower than in the corresponding period of 2019.
Furthermore, it must be self-declared that the amount of aid requested does not exceed 70% of the fixed costs not covered incurred in the aforementioned reference period. The percentage rises to 90% if the beneficiary is a micro or small business.
When must the self-certification be submitted? The decree is very clear: only after have to be filled in if you have submitted the application for help. The reference period identified as relevant for the individual measure can never be subsequent to the date of submission of the self-declaration.
The next step, apart from the publication of the decree in the Official Gazette, is up to the Agenzia delle Entrate, which will have to approve the model, but also the deadlines and content of the self-declaration. Furthermore, it will also have to identify the ways to make the self-declarations available to the municipalities.
Finally, the decree establishes that the Revenue Agency must always establish, by means of a specific provision, the methods for returning the sums exceeding the established limits.
