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Which regime is better for an expat in Italy: Forfettario or Semplificato?

Ultimo aggiornamento: September 09, 2025

It depends on your situation, income, and expenses.

Flat-rate regime (Forfettario): often the most convenient if your annual revenue is below €85,000, you have few expenses, and you want simplified management. It offers favorable taxation and streamlined compliance.

Simplified regime (Semplificato): useful if you have high expenses, need to recover VAT, or want to combine this accounting regime with the Impatriati tax relief.

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