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DIC. GEN. 2017
VII
sitting at the dinner table with us. And
there’s food for everyone to enjoy.
BOX
Six clients out of ten choose on
the web
Internet is a great opportunity
for restaurants, not only for home
deliveries but also to find customers
to fill the restaurant itself. TheFork,
TripAdvisor’s tool, applies to the
food world the same flexible charges
as those already used by travel
agents: prices vary on the basis
of availability. “When consumers
eat out of home - says Almir
Ambeskovic, country manager Italy
for TheFork -, Internet has become
an indispensable tool. According
to Tradelab, 61.5% of the people
surveyed surf the Internet to choose
a restaurant. By looking at mobile
data traffic on TheFork App for
Android, we noticed that 85% of
users looked for inspiration and then
booked. For a restaurant, this means
getting new customers through the
web, having a digital agenda for
bookings to make special offers on
the less busy days, making processes
more efficient, acquiring users’ data
to turn them into faithful customers.
All this results in more bookings,
therefore more money”.
Box
They are not all the same
There are at least four different
business formats among the
companies that work in the online
food industry. They are linked to
the three main phases of order
placement, meal preparation
and delivery. Platforms like Just
Eat are “order only” and handle
order placement. It is a relatively
easy format. “Order and delivery”
platforms are more sophisticated
like the British Deliveroo and the
German Foodora. They free the
restaurant from the need to have a
home delivery team. Deliveries to
commuters in stations are among
the new entries. In Italy there isn’t
any company that caters for order-
taking, food preparation and delivery
internally, having its own kitchen.
But there are various “cooking
on demand” that deliver gourmet
customers a box with everything
they need to prepare a haute cuisine
dish. Quomi bypasses the restaurant
altogether, while Fanceat has
restaurants that prepare boxes with
recipes taken from their menus.
AT PAGE 16
Not to be missed in
2017
A quick reminder of fiscal and work
& health safety deadlines
By Elena Consonni
The new year has begun and it is
time to go through the calendar to
pinpoint important dates. Not just
holidays or customers’ birthdays
(social media can do that), but
the less exciting fiscal deadlines
that mark the year. “The first
important date is in February -
says Giuseppina Giansiracusa,
accountant and fiscal expert at her
own office in Seregno (MB) - on the
28th with VAT declaration (for own
businesses), income tax statement
for employees and own businesses,
income declaration for INAIL
(National Institute for Insurance
against Accidents at Work). On
10th April, companies must
submit the Black List declaration,
which applies to all relations and
commercial transactions with
businesses established in a country
with reduced VAT rate. The list of
countries is produced and revised
on a yearly basis by the Agenzia
delle Entrate (Revenue Agency). On
10th April, companies are required
to file the yearly ‘spesometro’
declaration, compulsory for all
businesses subjected to VAT. It is a
communication to the Agenzia delle
Entrate about all domestic VAT sales
and purchases.
With the passing of Decreto Fiscale
193/2016, the deadlines to file the
declaration online have changed.
“Such declaration - continues
Giuseppina Giansiracusa- is
biannual with deadlines on 25th
July 2017 and 25th January 2018.
From 2018 the declaration will
become quarterly, with deadlines
on 31st May, 16th September, 30th
November and 28/29th February.
On 31st July, witholding agents are
obliged to submit a declaration.
On 30th September, Income Tax
Return and IRAP declarations have
to be filed online. On 31st October,
the communication of all leased
assets and financial investments
made by partners is due. If there
are active transactions with EU
countries, the subjects involved
have to submit Intrastat declarations
every 25th of the month following
such transactions. In case the said
transactions do not exceed the total
quarterly amount of €50,000 in the
prior four quarters, the Intrastat
declarations will be quarterly
and will have to be submitted
electronically by the 25th of the
month following the reference
quarter. Up until 31/12/16, Intrastat
declarations were compulsory also
on purchases made by EU operators.
Such obligation has been cancelled
for 2017”.
As for payments, on the 16th of
every month businesses must pay
VAT on the previous month. “In
case of quarterly payment, VAT will
be paid on the 16th of the second
month following the reference
quarter. On the 16th of every month,
witholding taxes and employee
payroll on the previous month
are due. By the 16th February of
every year the self-calculated INAIL
payment must be paid. It can be paid
in instalments, with deadlines on
16th February, 16th May, 20th August
and 16th November. On March 16th
every year, limited companies must
pay licence tax for endorsement of