Energy saving work – ENEA notification On Wednesday 21st November, the ENEA website was finally made fully functional. This is of interest to all carrying out energy saving improvements to their homes, which includes the installation of solar panels, new boilers, double glazing etc. In order to obtain the very generous tax breaks available for this kind of work, ENEA needs to receive detailed information/certification of the type of work carried out and its energy efficiency. The information needs to be notified to ENEA within 90 days of the end of the work, or of the date of final testing where relevant. For work completed between the beginning of this year (2018) and 21st November, the information needs to arrive within 90 days of 21st November 2018. The new website should make transmission of this information much simpler. However we would always recommend that this be delegated to a geometra or the technician who carried out the work – they may require payment. For you it is essential that the information reaches ENEA within the correct timescale, otherwise you will not be able to claim the tax credit for the energy-saving work undertaken. The new site is: http://ristrutturazioni2018.enea.it  

Good news in the current Finance Act (legge finanziaria) for those on the Forfettario scheme. This is the simplified scheme for small businesses which offers a discounted flat rate of tax, which historically has been 15%, or 5% for genuine start-ups. One of the criteria for qualifying for the scheme is that the business has a limited turnover: to date, the limit has depended on the type of business. Businesses classed as professional  –  English teaching, say or website design – would have a turnover limit of €30k, while an activity offering accommodation would be restricted to a turnover of no more than €50k. Unnecessarily complicated, we all thought, and for once the powers that be are in agreement. As of next year, the proposal is that the limit of turnover be raised to €65000 for all activities. For those already on the scheme, it is not yet clear whether the new turnover limit will also apply to 2018 earnings: we await clarification from the Agenzia. If so, it could be a busy couple of months in the run up to Christmas!