Vat Producers, Preventive Arrangement 2025-2026 on the starting line: here's how much to pay

The software for adhering to the second two-year period of the two-year preventive agreement is ready. Late in the evening of Wednesday 30 April, in order to meet the legal deadline, the "Your Isa 2025 Cpb" programme was made available on the Revenue website to calculate your Synthetic Reliability Index (Isa), i.e. the grade in the tax report cards, and access the proposed two-year Concordato preventivo biennale (Cpb) for the years 2025 and 2026. That is, to arrive at the calculation of what is proposed by the IRS for both 2025 and 2026. The adhesion can be expressed together with the declaration or alternatively 'autonomously', i.e. by sending the Cpb form together with the front page of Redditi 2025 only.

As the Inland Revenue recalls in a note, taxpayers who last year predominantly carried out one of the economic activities in the agriculture, manufacturing, services, professional activities and commerce sector for which the Isa have been approved and who do not already have a current membership for the first two-year period (2024-2025) can join the 2025-2026 arrangement.

As envisaged by the measure of 24 April last, adhesion for the two-year period 2025-2026 can be transmitted jointly with the income tax return and the Isa models, or autonomously. In the latter case, the taxpayer will be able to transmit the Cpb form together with only the front page of Redditi 2025, through the same channel as the annual declaration, within the deadline set for joining the arrangement. For this purpose, a box 'Comunicazione Cpb" has been inserted in the front page of Redditi, to be filled in only in case of autonomous transmission.

The season of the two-year Preventive Arrangement starts while the corrective legislative scheme, approved for the first time by the Council of Ministers on 13 March, which makes changes to the discipline of the Preventive Arrangement with the Tax Authorities, is in Parliament. The two main ones concern the deadline for adhesion, which is shifted from 31 July to 30 September, and the exclusion of farmers(the flat-tax VAT numbers), who had been admitted on an experimental basis for the first year. The Finance Committees of the House and Senate have already put the decree under consideration for next week, when the government is expected to give the go-ahead for the text to return to the Cdm for final approval.