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we help you?

Not sure whether to choose the Regime Semplificato or stay with the Regime Forfettario? Here's a quick comparison to help you decide:

Key Differences

Revenue limit

• Semplificato: Over €85,000/year
• Forfettario: Under €85,000/year
  

Taxation

• Semplificato: Progressive income tax (IRPEF) + regional and municipal taxes
• Forfettario: 15% substitute tax (or 5% for the first 5 years if eligible)
  

VAT

• Semplificato: VAT must be applied, collected, deducted, and reported
• Forfettario: VAT is not applied or recovered
  

Deductible expenses

• Semplificato: Real, documented expenses can be deducted (e.g. rent, tools, employees)
• Forfettario: No real deductions, only a fixed lump-sum based on your activity code
  

Accounting

• Semplificato: Requires simplified bookkeeping and regular VAT returns
• Forfettario: Very minimal bookkeeping, no VAT invoices required
  

Employees

• Semplificato: Compatible with hiring and managing employees
• Forfettario: Limited – max €20,000 in employee expenses per year (not deductible)
  

Eligibility for 'Impatriati' tax relief

• Semplificato: ✅ Yes
• Forfettario: ❌ Not compatible
  
  

When should I choose one or the other?

✅ Choose Semplificato if:

• Your income exceeds €85,000/year
• You want to deduct real business expenses
• You want to reclaim VAT on purchases
• You plan to hire or already have employees
• You want to benefit from the Impatriati tax relief scheme
  
  

✅ Choose Forfettario if:

• Your income is below €85,000/year
• You have few or no deductible expenses
• You prefer a very simple and low-cost tax setup