Article 3, paragraphs from 1 to 3 of law DL 26/10/19 No. 124 imposed a further tightening on the offsetting of receivables from the Tax Office in the form F24, imposing new restrictions:
1. All claims relating to taxes arising from tax returns, for the part exceeding the amount of Euro 5,000.00, can only be offset after 10 days from the filing of the relevant return. This rule, until now applicable only to VAT credits, is extended to other taxes (IRPEF, IRES, IRAP, ADDITIONAL TAXES, SUBSTITUTE TAXES) and to credits deriving from the declaration of substitute tax.
2. Credits accrued as tax substitutes can be offset in form F24 only by presenting the model through the channels made available by the Revenue Agency (Entratel/Fisco On Line).
