VAT numbers. What happens in case of illness with the new laws

The new rights for VAT numbers for illness and accidents as well as layoffs in 2022

According to the provisions of the approved innovations, if a freelancer is in the condition of impossibility, due to illness or accident, to carry out his work, he can be exempted from complying with all the scheduled fiscal and tax obligations for a period of time that can go from 30 to 60 days.

More protections and rights for VAT numbers: after the recognition of layoffs, self-employed workers with VAT numbers will be able to take advantage of some new rights in cases of illness and injury. Let's see then What are the new rights for VAT numbers for illness and accidents in 2022?

• Illness and injury for VAT matches what changes
• Redundancy fund for VAT numbers how it works

Illness and injury for VAT matches what changes

According to the provisions of the approved innovations, in the event of illness or injury of the freelancer with a VAT number requiring hospitalization or in case of home care, if in lieu of hospitalisation, which involve a temporary incapacity to carry out the professional activity, no liability is envisaged for him or for his client in the event of expiry of tax terms.

If, therefore, a freelancer is in the condition of impossibility, due to illness or injury, to carry out his work, he can be exempt from complying with all fiscal and tax obligations scheduled for a period of time that can go 30 to 60 days.

Therefore, in cases of illness and injury, freelancers with a VAT number cannot yet benefit from payments and allowances as provided for employees (both public and private) during periods of work stoppage in the event of illness or injury which forces them to stay away from work, but the one just approved certainly represents a first important novelty in terms of recognition of rights in cases of illness and accidents for freelancers with a VAT number because it allows to avoid any sanctions attributable to tax deadlines not respected.

Redundancy fund for VAT numbers how it works

The news just reported relating to new rights recognized to VAT numbers in cases of illness and injury joins the one already approved by recognition of layoffs for VAT numbers and professionals, the so-called Iscro, Extraordinary indemnity for income and operational continuity, valida solo per i liberi professionisti iscritti alla Gestione separata dell’Inps che dimostrano di essere in difficoltà economica. 

This is not a measure, therefore, valid for all professionals, including those enrolled in specific professional orders, but solo per gli iscritti alla Gestione separata dell’Inps. In order to access the redundancy fund for VAT numbers, freelancers must meet specific requirements which are:

• be up to date with the mandatory social security contributions;
• be holders of an active VAT number for at least four years on the date of submission of the application;
• do not receive a direct pension;
• not be insured under other mandatory social security schemes;
• do not receive the basic income;
• have an income from self-employment, in the year preceding the submission of the application, lower than 50% of the average income from self-employment produced in the three years preceding the year preceding the application for redundancy fund;
• having declared an income of less than 8,145 euros in the year preceding the submission of the application.

The Redundancy Fund for VAT numbers provides for a monthly allowance of between 250 and 800 euros per month and has a duration of six months.

New laws 2022 professional disease who falls ill

According to the updated laws 2022, in the event of illness of the professional worker holder of a VAT number who requires hospitalization or in the case of home care, if in lieu of hospitalization, which entails temporary incapacity to carry out one's professional activity, the exemption from compliance with all scheduled fiscal and tax obligations is envisaged.

The suspension, according to the new laws, is valid for a period of time ranging from 30 to 60 days. With the approval of this novelty, professionals can benefit from a suspension of the deadlines relating to obligations with the tax authorities for peremptory deadlines and which involve pecuniary and criminal penalties, both against the same professional and against clients.

This suspension applies in particular in cases where the professional worker is in one of the following conditions:

• freelancer's disease;
• premature birth;
• termination of pregnancy.

Other than the suspension from the execution of tax obligations, no other changes are foreseen. There is no talk yet, that is, of any indemnities to be paid to professionals in cases of illness at work as it happens for employees.

We specify that only professionals with the obligation to register in a professional register can benefit from the suspension of tax obligations in the event of illness.

Related news: INPS. Illness and hospitalization for members of the Separate Management

Illness and maternity: also foreseen for the VAT number?