200 Euro Bonus for VAT Number Holders

The one-time allowance of €200 (also known as the €200 Bonus) is financial support implemented by the Interministerial Decree DL Aid no. 50 of 2022, published in the Official Journal on Saturday, September 24. Applications can be submitted from Monday, September 26 .

The beneficiaries of the one-off allowance covered by the decree are:

• self-employed workers and professionals registered with the INPS social security schemes (traders and artisans, professionals registered exclusively with the separate scheme, direct farmers, sharecroppers and tenant farmers );

• professionals with their own social security fund ( registered with the bodies managing mandatory social security and assistance schemes pursuant to Legislative Decree no. 509 of 30 June 1994 and Legislative Decree no. 103 of 10 February 1996);

• Partners of companies or members of associated firms, in their case, the requirement of holding a VAT number, active as of May 18, 2022, must be satisfied by the company or associated firm.

Those eligible for the €200 bonus have until 8:00 PM on November 30th to submit their online application.

This is the contribution, intended for those with an income of less than €35,000 , which employees and pensioners already received over the summer, and which can now also be extended to self-employed professionals. Furthermore, last week, Adepp, the Association of Private Pension Funds, in light of the new Aiuti ter decree approved by the last Council of Ministers, which establishes an additional bonus of €150 for self-employed professionals with incomes of €20,000 or less in 2021 , announced that the institutions "are ready to update the IT procedure set up for requesting" the €200 subsidy, "taking into account the double income 'ceiling' of potential beneficiaries."

The calculation of income subject to personal income tax (IRPEF), net of social security and welfare contributions, excludes severance pay, income from residential property, and outstanding payments subject to separate taxation.

Registration with the relevant pension fund is required by May 18 , the date the Aid Decree comes into force. Furthermore, the VAT number must be active and the employment activity must have started (also by May 18), and at least one payment , in full or in part, must have been made for the contributions due to the pension fund for which the benefit is requested, with accrual starting from 2020 .

Applications must be submitted to your social security institution. If you are simultaneously registered with both INPS and a private pension fund, the application must still be submitted to INPS. To access the My INPS page and the institution's online services, you will need your SPID credentials or your CIE electronic identity card.

Obviously, it is not possible to obtain the 200 euro self-employed bonus if you have already enjoyed the benefit as a member of other categories provided for by the 2022 Aid Decree 50.

The contribution in question is expected to be disbursed starting in October. However, according to some rumors, this payment could be postponed until November.