A special tax scheme (Regime Forfettario) offers a flat rate on gross income for taxpayers looking to get themselves registered for VAT and start a self-employed business or profession for the first time in 2018
The various schemes for small taxpayers (the Regime dei Minimi/Regime Forfettaro) have seen a number of changes over the years and some of the old rules continue to apply to people who started out in earlier years. But from FY 2016 onward there is only one regime open to new taxpayers – the Flat–Rate Scheme.
The Flat Rate Tax Scheme is optional, so taxpayers (who are not already registered under an older scheme) should indicate in advance when registering for VAT, and must confirm the option in their first annual tax return after registering, whether they wish to take the benefit of the scheme. If they do not then they will be subject to tax on their net profit at the usual scale rates.