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What are the requirements for accessing the flat rate scheme?

Last updated: March 07, 2024

If you want to start your business and register your VAT number in the advantageous Flat Rate scheme (forfettario regime), the following requirements must be met.

Access requirements

All taxpayers who have met all of the following requirements during the previous fiscal year are eligible for the Flat Rate Scheme:

  • achieved revenues or received remuneration, broken down per year, not exceeding 65,000€ (if several activities are carried out, distinguished by different ATECO codes, it is necessary to consider the sum of the revenues and remuneration related to the various activities carried out)
  • incurred expenses for a total amount not exceeding 20,000€ gross for ancillary work, employee work and compensation to collaborators, including on a project basis, including sums paid in the form of profits from participation to members with contribution consisting of work only and those paid for work performed by the entrepreneur or his family members

Causes of exclusion

Cannot access the flat rate scheme:

  • persons who make use of special schemes for VAT purposes or flat-rate schemes for determining income;
  • non-residents, with the exception of those who reside in one of the Member States of the European Union or in a State party to the Agreement on the European Economic Area which ensures an adequate exchange of information and who produce in Italy at least 75% of the total income realized;
  • subjects who carry out, exclusively or mainly, operations for the sale of buildings or portions of buildings, building land or new means of transport;
  • businesses, arts or professions who participate at the same time in partnerships, professional associations or family businesses or who directly or indirectly control limited liability companies or joint ventures, which carry out economic activities directly or indirectly attributable to those carried out individually;
  • persons whose activity is exercised mainly towards employers with whom employment relationships are in progress or employment relationships had occurred in the two previous tax periods or towards subjects directly or indirectly attributable to such employers work, except for those who start a new business after having completed the period of compulsory practice for the purpose of exercising arts or professions;
  • those who in the previous year have received income from employment and / or similar amounts exceeding 30,000 Euros, except in the case in which the employment relationship in the previous year is terminated (provided that in that same year it was not received retirement income or employment income deriving from another employment relationship).

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