For those who adhere to the flat rate scheme it is not possible to determine the expenses that can be "deducst", at least not in the classic sense that is given to this operation when you hear about VAT. These are instead determined by the type of activity carried out by applying the so-called profitability coefficient.
The profitability coefficient is identified as a percentage for each activity, which determines which part of the turnover will be subject to taxation and which instead is considered as the cost incurred for carrying out the activity. The advantage of this system is that regardless of whether the expenses have been incurred or not, they will be deducted from the turnover, reducing the amount that will then be subject to taxation.
However, the social security contributions already paid are also deducted from what must be taxed, both INPS GESTIONE SEPARATA for professionals and INPS paid by a sole proprietorship registered in the Chamber of Commerce as a craftsman or merchant. Professionals with a professional REGISTER they belong to can only deduct SUBJECTIVE AND MATERNITY CONTRIBUTION.