Things
The incentive provides a non-repayable contribution for expenses related to the start-up and operation of the first three years of professional activity in an individual form. The amount of the contribution is equal to 50% of the eligible expenses. The minimum contribution is equal to 1,500.00 euros and the maximum contribution is equal to 20,000.00 euros. The three-year period corresponds to the first three years of carrying out the professional activity in an individual form starting from the date of issue of the VAT number attribution certificate by the territorially competent Revenue Agency. In the event that the change in the activity code (ATECO) has occurred, the start of the three-year period coincides with the date of change in the activity code. The change must refer to a professional activity that could not have been exercised with the activity code already held. The application can be submitted twice within the three-year period until the maximum contribution limit of 20,000.00 euros is reached. Applications submitted after the three-year period of activity have expired cannot be financed. By way of derogation, grant applications presented exclusively for expenses already incurred in the twelve months preceding the date of submission of the application, carried out in the three-year period of activity, can be presented within sixty days from the expiry of the three-year period. The grant application must be submitted in tax (16.00 euros) exclusively via a dedicated electronic system accessible from the FVG Region website (see link on this page under "Institutional Link").
Who is it aimed at?
- Professionals regularly registered with professional associations or colleges - Non-professionals, holders of forms of insurance for civil liability for damages caused in the exercise of their professional activity, registered as professionals in an association included in the regional register provided by the ' art. 4 of LR 13/2004 - Non-registered professionals, holders of forms of insurance for civil liability for damages caused in the exercise of their professional activity, registered as professionals in a professional association included, pursuant to the law of 14 January 2013, n. 4 (Provisions regarding unorganized professions), in the List of professional associations that issue the service quality certificate, published by the Ministry of Business and Made in Italy on its website - Professionals, holders of forms of insurance for civil liability for damages caused in the exercise of professional activity, registered as professionals in registers or lists kept by public administrations or public bodies. Applicants must: - carry out a free and professional activity - have started professional activity for no more than three years, starting from the date of issue of the VAT number attribution certificate in individual form - having residence in Friuli Venezia Giulia - having the registered or operational headquarters in Friuli Venezia Giulia - not being part of associated firms or professional company - not be a permanent employee, holder of an old-age or seniority pension provided by INPS or other public or private funds, collaborator of a family business, artisan, trader, direct farmer, owner of an individual business, administrator of partnerships or capital companies. The requirements must be met for the entire duration of the contribution period, which begins from the date of submission of the application and ends with the presentation of the report on the expenditure incurred. If expenses incurred in the twelve months preceding the date of submission of the application are included in the contribution application, the start of the contribution period coincides with the date of the first expense document admitted to the contribution.
What does it predict
Expenses strictly connected to the start-up and functioning of the first three years of professional activity, incurred over the three-year period, are eligible for contribution. The spending plan may include expenses incurred in the 12 months preceding the date of submission of the application (fully paid invoices) and/or expenses to be incurred after the date of submission of the application and within the deadline for carrying out the interventions (estimates or invoices not fully paid). paid). Types of expenditure eligible for contribution: - technological equipment aimed at setting up and carrying out the activity, capital goods, office machines, equipment and hardware; with the exclusion of consumer goods - furniture - compulsory expenses for the practice of the profession through the use of professional equipment - software - creation or revision of a website - expenses for the activation of a certified email address and its maintenance - security systems to combat criminal acts, such as alarm systems, armouring, doors and lock strengthening, anti-robbery cameras and anti-theft systems, safes, as well as similar interventions; these expenses cannot be made for the main residence - registration with associations or bodies that promote and protect the profession and provide services connected with the professional activity carried out - subscriptions to specialized publications and databases - texts - materials and services relating to advertising and promotional activities - obligations required by law for the start and exercise of the professional activity, consisting of: minimum contributions for social security costs, insurance premium for professional liability and legal protection, if mandatory, and expenses connected with the registration in professional associations and colleges, with the exclusion of training and professional refresher courses - adaptation or renovation of the premises used or to be used for the exercise of the professional activity, if different from the main residence. The maximum spending limit is equal to 10,000.00 euros and the premises subject to the intervention must be owned by the beneficiary or available to the same with an adequate title at least until the expiry date of the destination restriction referred to in Article 13 of the DP Reg. 222/Pres./2015 and divestment of properties or portions of properties used exclusively for the exercise of professional activities, if different from the main residence, within the maximum spending limit of 10,000.00 euros and for the period maximum financeable period of twelve months - premium and investigation costs for obtaining guarantees, in the form of sureties, issued in the interest of the beneficiary by banks or insurance institutions, within the maximum spending limit of 2,000.00 euros - expenses related to the coworking services Eligible expenses are net of VAT. Expenses gross of VAT are eligible if the tax is non-deductible and represents a recognizable cost.
