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VOUCHER MANAGER

The new Budget Law provides for the recognition, for 2019 and 2020, of SMEs and business networks of the grant so called "voucher manager".

The category of micro-enterprises, small businesses and medium-sized enterprises (SMEs) consists of companies which:

- employ less than 250 people,

- the annual revenue does not exceed 50 million euros, or

- total assets in the Balance Sheet do not exceed euros 43 million.

The grant is recognized for the purchase of specialist consultancy services aimed at supporting the processes of technological and digital transformation through the enabling technologies envisaged by the National Business Plan 4.0 and the modernization of the company's management and organizational structures, including the access to financial and capital markets.

For each tax period, the contribution is recognized:

- for micro and small businesses, equal to 50% of the costs incurred and within the maximum limit of € 40,000.00;

- for medium-sized companies, equal to 30% of the costs incurred and within the maximum limit of € 25,000.00;

- in the case of a network contract, equal to 50% of the costs incurred and within the maximum limit of € 80,000.00.

Managers, who can provide specialist consultancy services, must have adequate qualification requirements and have to be entered in a special list that will be created, within the end of March 2019, by the Ministry of Economic Development (MISE).

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