From noon on Tuesday, 3 May until noon on Tuesday, 24 May it will be possible to file applications for outright grants for retail businesses most affected by the Covid-19 containment measures.
Applications can only be sent using the IT procedure made available by the Ministry at https://misedgiaicommerciodettaglio.invitalia.it.
Beneficiaries of the grants provided for in Article 2 of the "Sostegni Ter" Decree (4/2022), implemented by the Ministry on 24 March 2022, will not have to set their alarms on the first day of filing as applications will not be taken on a first-come, first-serve basis.
If the applications exceed the 200 million euro allocated for 2022, the amount of the outright grants will be reduced proportionately.

Beneficiaries

The retail businesses most affected by the measures adopted to contain the epidemiological emergency, as identified by the following Ateco 2007 codes, may benefit from the outright grants: 47.19, 47.30, 47.43, all businesses under groups 47.5 and 47.6, 47.71, 47.72, 47.75, 47.76, 47.77, 47.78, 47.79, 47.82, 47.89 and 47.99.
More specifically, these are retail sale in non-specialised establishments, retail sale of motor vehicle fuel in specialised establishments and of audio and video equipment in specialised establishments, all of the following groups of retail sale in specialised establishments: products for domestic use, cultural
and recreational articles, articles of apparel, footwear, cosmetics and articles of perfumes and herbal products, flowers, plants, seeds, fertilizers, pets and pet food, watches and jewellery, other products, excluding
used products and retail sale of used goods in stores, itinerant retail sale of textile products, apparel and footwear and retail sale outside of stores, stalls and markets.
Article 2, paragraph 1 of the "Sostegni Ter" Decree limits access to the grant solely to companies that primarily conduct a retail business identified by the specific Ateco codes, therefore excluding those that only conduct one of the permitted businesses on to a secondary extent.

Requirements

To be eligible for the grant, companies must have 2019 revenues of no more than 2 million euro and have reported a decrease in 2021 turnover of no less than 30% compared to 2019.
When determining the decrease in turnover, the basis must be revenues according toArticle 85, paragraph 1, letters a) and b) of the TUIR (Consolidated Income Tax Act) , which must refer to the total amount earned in the year of reference. Companies that conduct more than one type of business must therefore consider the total amount earned in all businesses carried out.
When the application is filed, beneficiaries must also:

  • have a registered office or place of business in the Italian territory and be duly incorporated, registered and "active" in the Companies Register;
  • not be in voluntary liquidation or subject to bankruptcy procedures in view of liquidation;
  • not already have been in distress as at 31 December 2019, except in the cases provided for in Section 3.1
    of the Temporary framework;
  • not be subject to debarment penalties.

Amount

The amount of the grant is determined as a percentage of the difference between the average monthly amount of revenues for 2021 and the average monthly amount of revenues for 2019:
a) 60% for entities with 2019 revenues not exceeding 400,000 euro;
b) 50% for entities with 2019 revenues of more than 400,000 euro and up to 1 million euro;
c) 40% for entities with 2019 revenues of more than 1 million and up to 2 million euro.

Average monthly 2019 and 2021 revenues must be calculated by dividing the total amount of revenues by the number of months in which the VAT position was active during the period concerned. Accordingly, for entities that have a tax period coinciding with the calendar year, where the VAT position was opened prior to 2019, the applicant will divide the total amount of revenues earned in tax period 2019 by 12 months. On the other hand, where the VAT position was opened, for example, on 1 April 2019, the applicant will divide the total amount of the revenues earned starting in April
by 9 months.
The amount technically due may be reduced in proportion amongst the applicants if the resources allocated are not sufficient. It should be recalled that by submitting an application, the applicant expressly declares that the amount of the grant applied for complies with the maximum limit on aid permitted under Section 3.1
of the State Aid Temporary Framework.

Submission of communication

Access to the IT procedure for filing the application is reserved to the legal representative of the applicant firm, as identified in the company's chamber of commerce certificate. After accessing the procedure, this person may then grant another delegated person the power of representation to complete, digitally sign and file the application using the specific IT procedure.
To access the IT procedure, representatives must identify and authenticate themselves using the National Service Card (CNS) pursuant to Article 1, paragraph 1, letter d), of Legislative Decree No. 82/2005. In order to complete the application for access to the relief, the applicant must have an active certified e-mail (PEC) account.
Registration of this certified e-mail account in the Companies Register is a mandatory requirement to file the application and it will be reviewed remotely according to an IT procedure.
For applications for grants of more than 150,000 euro, an affidavit must be attached for the anti-mafia documentation requirement, according to the templates made available in the section of the Ministry's website (www.mise.gov.it) dedicated to the relief measure.

Notification

Following registration of the individual aid in the National Aid Register (RNA), the Ministry will issue a cumulative grant decision for all beneficiaries. Pursuant to Article 4, paragraph 5, of the Decree of the Ministry of Economic Development of 24 March 2022, the decision will be published on the Ministry's institutional website (www.mise.gov.it), thus fulfilling the obligation to notify the beneficiaries.