EAS model, what is it?

This is the Model that must be presented by associations and non-profit entities that by law enjoy certain tax advantages, such as the non-taxability of contributions.

The model must be presented when the associations and entities are constituted (within 60 days from the constitution) or when certain changes occur within them, by 31 March of the following year with respect to the event.

 

Requirements

 

Associations are required to ship the EAS Model:

  • cultural,
  • religious,
  • of social or scientific promotion
  • volunteering
  • amateur sports.

On the other hand, the following are exempted from the communication of data:

  • amateur associations registered in the Coni register that do not carry out commercial activities,
  • the pro-loco associations that have exercised the option for the subsidized regime because in the previous tax period they made income of less than 250,000 euros (Law n ° 398/1991 – Special VAT regime and direct taxes),
  • voluntary organizations registered in the regional registers that do not carry out commercial activities other than the marginal ones identified by the Ministerial Decree of 25 May 1995 (for example, sales of goods acquired from third parties free of charge, occasional solidarity initiatives, food supply and drinks at meetings, events and the like);
  • patronages that do not carry out their own institutional activities in place of the trade union associations promoting their own institutional activities,
  • the Onlus referred to in Legislative Decree No. 460 of 1997,
  • entities that are recipients of a specific fiscal discipline (for example, pension funds).

 

 

EAS model: how to get it?

 

PWS will assist you with this fulfillment.
The EAS form can only be transmitted electronically.
The model must be submitted in three cases:

  • when the entity is established, within 60 days from the date of incorporation
  • when the data communicated at the time of incorporation change, by 31 March of the year following that in which the change occurred
  • when the entity loses the requirements to enjoy the tax benefits (within 60 days from the occurrence of the variation, by filling in the section “Loss of requirements”).

The model is considered presented when the receipt of the data by the Agency is completed, in fact the proof of the submission is given by the communication of the Agency to the intermediary. The applicant will therefore be required to keep all the aforementioned documentation, once the model has been signed and the indicated data confirmed.