{"id":259,"date":"2017-09-28T09:10:50","date_gmt":"2017-09-28T09:10:50","guid":{"rendered":"http:\/\/159.65.127.138\/?p=259"},"modified":"2025-12-05T21:06:24","modified_gmt":"2025-12-05T20:06:24","slug":"small-taxpayers-flat-rate-tax-regime","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/small-taxpayers-flat-rate-tax-regime\/","title":{"rendered":"The Regime Forfettario &#8211; Flat Rate Tax Regime for Freelance Businesses"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"259\" class=\"elementor elementor-259\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-371269c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"371269c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-974463f\" data-id=\"974463f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f638fb4 elementor-widget elementor-widget-text-editor\" data-id=\"f638fb4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Introduction<\/h2><p>A special tax scheme (Regime Forfettario) offers a flat rate of tax on gross income for taxpayers looking to get themselves registered for VAT in Italy and carry on a self-employed business or profession.\u00a0<\/p><p>The various schemes for small taxpayers (the Regime dei Minimi\/Regime Forfettario) have seen a number of changes over the years\u00a0and some of the old rules may continue to apply to people who started out in earlier years.<\/p><p>But from FY 2016 onward there is only one regime open to new taxpayers \u2013 the Regime Forfettario.\u00a0 This Scheme was updated in December 2018, with the main result that the annual threshold for eligibility was increased to Euro 65,000.\u00a0 It was further updated at the end of 2022 with the result that the annual threshold is now Euro 85,000.\u00a0 The 5% reduced rate for the first five years remains for start-ups.\u00a0<\/p><p>Please get in touch with us if you want to check if you qualify or require advice on whether this is the best tax and social security regime for you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6d74935 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d74935\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-981deab\" data-id=\"981deab\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-46cf576 elementor-widget elementor-widget-text-editor\" data-id=\"46cf576\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Requirements for the flat rate scheme<\/h2><p>To benefit the following conditions must be met:-<\/p><ul><li>The gross income (i.e. the total amount invoiced to clients, not your taxable profit after deduction of costs) must not exceed the Euro 85,000 annual threshold. This threshold is applied pro rata according to the number of days that you are registered for VAT in any year, so if you register for VAT on 1 July of any year the threshold will be reduced by approximately one half (depending on the actual day count) for the relevant tax year.<\/li><li>If a taxpayer carries on more than one activity, separate VAT numbers may be required if the activities fall within separate ATECO codes.\u00a0 The gross income threshold is calculated taking into account total income.<\/li><li>Staff related costs must be below Euro 5,000;<\/li><li>Depreciation of assets used in the business must not exceed Euro 20,000<\/li><li>Individuals who are not <a href=\"https:\/\/taxing.it\/italian-statutory-tax-residence-test-for-individuals-2024-changes\/\" target=\"_blank\" rel=\"noopener\">tax resident<\/a> in Italy for the relevant tax year must derive at least 75% of their income for that year from sources within Italy;<\/li><li>Taxpayers should indicate when registering for VAT that they wish the Regime Forfettaria to apply and should compile the relevant section<\/li><li>Taxpayers must not carry on business under any other special regime or under a special VAT regime (e.g. margin scheme for works of art, second hand vehicles etc.);<\/li><li>Taxpayers must not carry on business of the purchase and sale of real estate, developable land and new vehicles;<\/li><li>Taxpayers must not be controlling shareholders of an &#8220;Srl&#8221;\u00a0 &#8211; a limited liability company which is carrying on the same kind of business activity as the self employed business under the Regime Forfettario.\u00a0 There is doubt as to whether this includes a membership interest in a non Italian limited company. Since the idea behind this restrictions is to stop taxpayers splitting their income between a company and themselves as self employed, it is likely that the Tax Agency will take an extensive interpretation counting controlled foreign companies offering the same type of services, as a bar to accessing the regime;<\/li><li>Taxpayers must not be members of partnerships, professional associations nor must they be members of limited liability companies which have opted for the regime of imputation of taxable profits to the shareholders;<\/li><li>Taxpayers must not have received income from employment (and that includes pension income) in excess of Euro 30,000 for FY 2024 and FY 2025 or 35,000 for FY 2026\u00a0 in the previous year, unless the employment has terminated. Tax Agency guidance states that prior year income from employment performed outside Italy can be ignored.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d891887 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d891887\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dfb9398\" data-id=\"dfb9398\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6d4240d elementor-widget elementor-widget-text-editor\" data-id=\"6d4240d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Losing the Benefit of the Regime Forfettario<\/h2><p>If your gross billings exceed Euro 85,000 for any tax year (or the pro rata threshold if you start mid way through the year) then you cannot utilise the Regime Forfettario in the next year. You must switch to an &#8220;normal tax regime&#8221; usually the one known as the &#8220;regime semplificato&#8221; which will see you paying income tax at <a href=\"https:\/\/taxing.it\/personal-income-tax-irpef-rates-from-1-january-2024\/\" target=\"_blank\" rel=\"noopener\">scale rates<\/a> on your net profit (gross income minus tax deducible expenses) less social security contributions.<\/p><p>As soon as gross billings exceed Euro 100,000 you need to switch immediately to the normal regime, consider whether you need to add VAT onto your invoices\u00a0 and whether clients need to withhold income tax on payments to you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f94765d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f94765d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-372287f\" data-id=\"372287f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b2d446f elementor-widget elementor-widget-text-editor\" data-id=\"b2d446f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><b>Flat rate based on ATECO Codes<\/b><\/h2><p><span style=\"font-weight: 400;\">The Regime Forfettario\u00a0 provides for income tax at a flat rate of 15% on gross turnover reduced by a coefficient.\u00a0 The coefficient depends on the ATECO code applicable to the activity being carried out.\u00a0 The ATECO Codes are a list of industry sectors maintained by the Italian government statistical service, ISTAT.<\/span><\/p><p>A list of ATECO Codes in English can be found <a href=\"https:\/\/www.istat.it\/wp-content\/uploads\/2025\/03\/Struttura-ATECO-2025-inglese.pdf\" target=\"_blank\" rel=\"noopener\">here\u00a0<\/a><\/p><p><span style=\"font-weight: 400;\">The rate is reduced to 5% for a new business activity \u2013 defined as one being carried out for the first time and not an extension of a previous business carried out under the ordinary regime or a prior special scheme, even, according to the Tax Agency if the activity was carried on outside Italy. The reduced rate applies to the first five tax periods. this means that if you start a new activity later on a tax year you will use one of the reduced rate years for a partial year.<\/span><\/p><p><span style=\"font-weight: 400;\">The applicable ATECO Code will also determine the applicable <a href=\"https:\/\/taxing.it\/italian-social-security-contributions\/\" target=\"_blank\" rel=\"noopener\">social security<\/a> regime and whether it is necessary to register with the Italian Business Registry (Camera di Commercio). Note that the &#8220;Gestione Separata&#8221; scheme does not require you make minimum contributions\u00a0 &#8211; you simply pay a percentage of your profits. This is not the case for other schemes.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-764f17f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"764f17f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0b390e1\" data-id=\"0b390e1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3c909a8 elementor-widget elementor-widget-text-editor\" data-id=\"3c909a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><b>Social security<\/b><\/h2><p><span style=\"font-weight: 400;\">The new regime does not provide any reduction in the rates of contributions.\u00a0 Social security will be applied at normal rates to the gross income reduced by the coefficient.<\/span><\/p><p><span style=\"font-weight: 400;\">Social security contributions are deducible from the taxable income on a paid basis \u2013 i.e. contributions <\/span><b>paid<\/b><span style=\"font-weight: 400;\">\u00a0in the tax year are deductible in calculating tax due on that year&#8217;s income.\u00a0\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">If you move to Italy from abroad, you typically pay no Italian tax or social security contributions during the first tax year.\u00a0 You need to have an idea of future liabilities so you can set funds aside. In Year 2 you will pay the tax due on Year 1 income (without deduction of social security as none was paid in the year). In Year 2 apart from the tax due on Year 1 income you also need to make payment on account of the Year 2 liability, based on the Year 1 tax and social security.\u00a0 This means that in Year 3 you will have a double deduction for the social security paid in Year 2.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bfbe0b9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bfbe0b9\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3f9e550\" data-id=\"3f9e550\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a89e3bd elementor-widget elementor-widget-text-editor\" data-id=\"a89e3bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2 data-start=\"3074\" data-end=\"3152\">Coefficients<\/h2><p data-start=\"3074\" data-end=\"3152\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">As of the time of writing (mid\u20112025), the official coefficients used for the Regime Forfettario are still based on the ATECO 2007 classification, as published in the attachment to Law\u202f190\/2014 (as last modified by Law\u202f145\/2018). <\/span><\/p><p data-start=\"3074\" data-end=\"3152\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">Although ISTAT\u2019s new ATECO 2025 taxonomy is now operative, the Italian Tax Agency has not yet updated the coefficient tables. Until a new decree is issued, taxpayers should continue using the 2007-based coefficients.\u00a0<\/span><\/p><p data-start=\"3157\" data-end=\"3232\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">A pending decree (D.lgs.\u202f81\/2025) confirms a transitional period: no changes to coefficients until Parliament approves the updated tables in alignment with the new classification. We are closely monitoring developments.<\/span><\/p><p data-start=\"3157\" data-end=\"3232\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">The table below shows the 2007 based coefficients for a small snippet of possible activities within the ATECO list. These are liable to change and professional advice on the choice of code is highly recommend.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f000e3e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f000e3e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4838e90\" data-id=\"4838e90\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c3239ff elementor-widget elementor-widget-html\" data-id=\"c3239ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- Updated: Regime Forfettario Coefficients Accordion -->\r\n<style>\r\n  .coeff-accordion {\r\n    border: 1px solid #ccc;\r\n    border-radius: 4px;\r\n    margin: 1em 0;\r\n  }\r\n  .coeff-accordion summary {\r\n    font-weight: bold;\r\n    padding: 0.75em 1em;\r\n    background: #f0f0f0;\r\n    cursor: pointer;\r\n    position: relative;\r\n  }\r\n  .coeff-accordion summary .arrow {\r\n    position: absolute;\r\n    right: 1em;\r\n    font-size: 1.2em;\r\n  }\r\n  .coeff-accordion:not([open]) summary .arrow::after {\r\n    content: \"\u25ba\";\r\n  }\r\n  .coeff-accordion[open] summary .arrow::after {\r\n    content: \"\u25bc\";\r\n  }\r\n  .coeff-accordion table {\r\n    width: 100%;\r\n    border-collapse: collapse;\r\n    margin-bottom: 1em;\r\n  }\r\n  .coeff-accordion th, .coeff-accordion td {\r\n    border: 1px solid #ddd;\r\n    padding: 0.5em;\r\n  }\r\n  .coeff-accordion th {\r\n    background: #eee;\r\n  }\r\n  \/* Center-align columns 2 and 3 (middle and right columns) *\/\r\n  .coeff-accordion th:nth-child(2),\r\n  .coeff-accordion th:nth-child(3),\r\n  .coeff-accordion td:nth-child(2),\r\n  .coeff-accordion td:nth-child(3) {\r\n    text-align: center;\r\n  }\r\n  .coeff-accordion .note {\r\n    font-size: 0.9em;\r\n    color: #555;\r\n    padding: 0 1em 0.75em;\r\n  }\r\n<\/style>\r\n\r\n<details class=\"coeff-accordion\">\r\n  <summary>\r\n    Regime Forfettario \u2013 Coefficients by Activity <span class=\"arrow\"><\/span>\r\n  <\/summary>\r\n  <table>\r\n    <thead>\r\n      <tr>\r\n        <th>Activity \/ Service<\/th>\r\n        <th>ATECO Code (2007)<\/th>\r\n        <th>Taxable Base (% of Revenue)<\/th>\r\n      <\/tr>\r\n    <\/thead>\r\n    <tbody>\r\n      <tr>\r\n        <td>Translation \/ Interpreting<\/td>\r\n        <td>74.30.10<\/td>\r\n        <td>78\u202f%<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Teaching \/ Training \/ Tutoring<\/td>\r\n        <td>85.59.00<\/td>\r\n        <td>78\u202f%<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Business \/ Consultancy<\/td>\r\n        <td>70.22.x<\/td>\r\n        <td>86%\/78\u202f%<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Admin \/ Back\u2011office Support<\/td>\r\n        <td>82.99.99<\/td>\r\n        <td>67\u202f%<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Accounting \/ Bookkeeping<\/td>\r\n        <td>69.20.20<\/td>\r\n        <td>78\u202f%<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Legal Support \/ Advice<\/td>\r\n        <td>69.10.x<\/td>\r\n        <td>78\u202f%<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Software \/ Web Development<\/td>\r\n        <td>62.01.00 &amp; 62.09.09<\/td>\r\n        <td>67\u202f%<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Long\u2011term Rental (residential)<\/td>\r\n        <td>68.20.00<\/td>\r\n        <td>86\u202f%<\/td>\r\n      <\/tr>\r\n      <tr>\r\n        <td>Short\u2011term Rental (room \/ dwelling)<\/td>\r\n        <td>55.20.00<\/td>\r\n        <td>40\u202f%<\/td>\r\n      <\/tr>\r\n    <\/tbody>\r\n  <\/table>\r\n  <p class=\"note\">\r\n    <strong>Note:<\/strong> These are the official coefficients linked to the <strong>ATECO\u00a02007<\/strong> classification, which remain in use in 2025 until the Agenzia delle Entrate publishes updated tables under the <em>ATECO\u00a02025<\/em> taxonomy.  \r\n    Taxpayers should continue using the 2007-based coefficient mapping as no official revisions have been released yet.\r\n  <\/p>\r\n<\/details>\r\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2888fc1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2888fc1\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-56e5d36\" data-id=\"56e5d36\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-04a4a89 elementor-widget elementor-widget-html\" data-id=\"04a4a89\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\r\n  \/* START OF FONT FIX: Use a more specific selector to ensure Roboto applies *\/\r\n  .calculator-container,\r\n  .calculator-container input, \r\n  .calculator-container label, \r\n  .calculator-container table, \r\n  .calculator-container td,\r\n  .calculator-container h3,\r\n  .calculator-container .note {\r\n    \/* Prioritize Roboto\/sans-serif. If Roboto fails to load, it will use the global sans-serif stack (which usually isn't Times New Roman). *\/\r\n    font-family: 'inherit \r\n    font-size: inherit;\r\n  }\r\n\r\n  \/* Original Styling Retained and Cleaned *\/\r\n\r\n  .calculator-container {\r\n    max-width: 500px;\r\n    margin-left: auto;\r\n    margin-right: auto;\r\n  }\r\n\r\n  #income {\r\n    text-align: right;\r\n    width: 150px;\r\n    padding: 4px;\r\n  }\r\n\r\n  table.results-table {\r\n    border-collapse: collapse;\r\n    margin-top: 10px;\r\n  }\r\n\r\n  table.results-table td {\r\n    padding: 4px 10px;\r\n    vertical-align: top;\r\n  }\r\n\r\n  table.results-table td.label {\r\n    text-align: left;\r\n  }\r\n\r\n  table.results-table td.value {\r\n    text-align: right;\r\n    white-space: nowrap;\r\n  }\r\n\r\n  \/* Removed redundant font-family inherit from .note as it's covered above *\/\r\n  .note {\r\n    margin-top: 15px;\r\n  }\r\n\r\n  .spacer {\r\n    height: 20px;\r\n  }\r\n<\/style>\r\n\r\n<div class=\"calculator-container\">\r\n  <h3>Example<\/h3>\r\n\r\n  <form oninput=\"calc()\">\r\n    <label for=\"income\">Expected annual gross billings (max. 85,000) (\u20ac):<\/label>\r\n    <input type=\"text\" id=\"income\" value=\"30,000\" oninput=\"formatIncomeInput()\" \/><br><br>\r\n\r\n    <label><input type=\"checkbox\" id=\"firstYear\" \/> Check if it's your first year (no deduction for social security)<\/label><br>\r\n    <label><input type=\"checkbox\" id=\"startupRate\" \/> Check if 5% start-up rate applies instead of 15%<\/label><br><br>\r\n\r\n    <div id=\"results\"><\/div>\r\n  <\/form>\r\n\r\n  <div class=\"note\">\r\n    Assumes that the applicable ATECO code gives a coefficient of 78% and that the applicable\r\n    <a href=\"https:\/\/taxing.it\/italian-social-security-contributions\/\" target=\"_blank\">social security regime\"<\/a> is the INPS \"gestione separata\" This a beta test version of a rough calcuation the numbers shown above must be checked.\r\n  <\/div>\r\n\r\n  <div class=\"spacer\"><\/div>\r\n<\/div>\r\n\r\n<script>\r\n  \/\/ Original JavaScript logic retained\r\n  function parseFormattedNumber(str) {\r\n    return parseFloat(str.replace(\/[^0-9]\/g, '')) || 0;\r\n  }\r\n\r\n  function formatNumber(n) {\r\n    return n.toLocaleString('en-GB', { minimumFractionDigits: 0, maximumFractionDigits: 0 });\r\n  }\r\n\r\n  function formatIncomeInput() {\r\n    const incomeInput = document.getElementById(\"income\");\r\n    const raw = incomeInput.value.replace(\/[^0-9]\/g, '');\r\n    const num = parseInt(raw) || 0;\r\n    incomeInput.value = formatNumber(num);\r\n    calc();\r\n  }\r\n\r\n  function calc() {\r\n    const income = Math.min(parseFormattedNumber(document.getElementById(\"income\").value), 85000);\r\n    const isFirstYear = document.getElementById(\"firstYear\").checked;\r\n    const isStartupRate = document.getElementById(\"startupRate\").checked;\r\n\r\n    const coeff = 0.78;\r\n    const ssRate = 0.2623;\r\n    const taxRate = isStartupRate ? 0.05 : 0.15;\r\n\r\n    const taxable = income * coeff;\r\n    const ssContrib = taxable * ssRate;\r\n    const taxBase = isFirstYear ? taxable : taxable - ssContrib;\r\n    const tax = taxBase * taxRate;\r\n    const net = income - ssContrib - tax;\r\n    const totalBurden = ssContrib + tax;\r\n\r\n    \/\/ Original rows array, including the blank separator row\r\n    const rows = [\r\n      [\"Taxable income after 78% reduction\", \"\u20ac \" + formatNumber(taxable)],\r\n      [\"Social security contributions\", \"\u20ac \" + formatNumber(ssContrib)],\r\n      [`Tax base ${isFirstYear ? \"(no social security deduction)\" : \"(after social security deduction, if applicable)\"}`, \"\u20ac \" + formatNumber(taxBase)],\r\n      [`Tax (${(taxRate * 100).toFixed(0)}%)`, \"\u20ac \" + formatNumber(tax)],\r\n      [\"\", \"\"], \/\/ This is the blank row\r\n      [\"Net income after tax and social security\", \"\u20ac \" + formatNumber(net)],\r\n      [\"Total tax and social security\", \"\u20ac \" + formatNumber(totalBurden)]\r\n    ];\r\n\r\n    let tableHTML = `<table class=\"results-table\">`;\r\n    for (const [label, value] of rows) {\r\n      if (label === \"\" && value === \"\") {\r\n        \/\/ Retain the blank row structure\r\n        tableHTML += `<tr><td colspan=\"2\">&nbsp;<\/td><\/tr>`; \r\n      } else {\r\n        tableHTML += `<tr><td class=\"label\">${label}<\/td><td class=\"value\">${value}<\/td><\/tr>`;\r\n      }\r\n    }\r\n    tableHTML += `<\/table>`;\r\n\r\n    document.getElementById(\"results\").innerHTML = tableHTML;\r\n  }\r\n\r\n  \/\/ Initialize\r\n  formatIncomeInput();\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56c0ae5 elementor-widget elementor-widget-text-editor\" data-id=\"56c0ae5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Notes to Example<\/h2><p>(1) Social Security is deductible on a paid basis. For many taxpayers, no social security is payable in Year 1, so Year 1 taxable income is not reduced by any social security.\u00a0 The social security on\u00a0 Year 1 income can be deducted against Year 2 taxable income, and so on. This means Year 1 social security is deducted from Year 2 income. Care must be taken for the year you\u00a0 leave Italy as you may have social security have social security payments that cannot be deducted, as you have no taxable income after leaving Italy.\u00a0<\/p><p>Also since <a href=\"https:\/\/taxing.it\/payments-on-account\/\">payments on account<\/a> of Year 2 are calculated on Year 1 profits by default, it might be necessary to use the forecast method\u00a0 instead of the historical method <br \/>for Year 2<\/p><p>(2) The reduced rate of 5% applies to a totally new activity\u00a0 &#8211; one that has never been carried on before by the taxpayer, whether in Italy or abroad.<\/p><p>(3) Estimated annual fee for tax support and compliance services\u00a0 &#8211; the range of service providers varies widely and may be more or less than the stated amount.<\/p><p>\u00a0The above estimate does not include an estimate of tax on other income sources nor wealth tax on foreign assets.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8fb893 elementor-widget elementor-widget-text-editor\" data-id=\"c8fb893\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Other Advantages of the Regime Forfettario<\/h2><p>Apart from the reduced rate of tax the regime offers the following advantages:<\/p><ul><li>No VAT needs to be charged on invoices issued and there is no VAT reporting\/compliance \u2013 e.g. no annual VAT return, statutory VAT ledgers;<\/li><li>Simplified bookkeeping \u2013 no need to register invoices and receipts, purchase and sales invoices in statutory registers.<\/li><li>Sales invoices will be issued as electronic invoices, using the Tax Agency website (after registration) or third party software, providing a listing at year end;<\/li><li>There is no need for clients to withhold tax on payments of fees;<\/li><li>Exemption from the \u201cSpesometro\u201d \u2013 the rules that work to stop excess tax deductions for costs in relation to gross income and the parameters deriving from industry sector studies;<\/li><li>Exemption from sector study reporting;<\/li><li>Exemption from reporting transactions with tax havens;<\/li><li>Exemption from regional production tax (IRAP).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-709ba9e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"709ba9e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9a2db0a\" data-id=\"9a2db0a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-edfe9a0 elementor-widget elementor-widget-text-editor\" data-id=\"edfe9a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Potential Disadvantages of the Regime Forfettario<\/h2><ul><li>You cannot deduct actual costs sustained. There is a lump-sum deduction according to the coefficients;<\/li><li>You must comply with Italy&#8217;s electronic invoicing rules &#8211; issuing invoices in standard format via the Italian government&#8217;s platform. Standard software exists for this purpose or the e-invoicing can be handled by an accountant (commericialista). The e-invoicing obligation however applies pretty well whatever regime you are on.<\/li><li>You need to attach a 2 Euro stamp to each invoice issued if it exceeds Euro 77,47. There is a way to do this online, but otherwise stamps need to be purchased and affixed to invoices.<\/li><li>You cannot recover VAT on items you purchase for purposes of the business. This means that the VAT on purchases of e.g. stationery, IT equipment, telecommunications etc. cannot be reclaimed and become a cost. That VAT is of course not deductible for tax purposes as there is a lump-sum deduction in the coefficient for expenses;<\/li><li>Although you are not required to add VAT (and cannot claim input VAT) some VAT compliance remains e.g. the requirement to file INTRASTAT forms for intra EU supplies. You may need to apply the reverse charge procedure (self billing) for purchases from VAT registered businesses outside Italy;<\/li><li>You cannot claim deduction for expenses available for deduction (e.g. alimony, medical and vets bills, mortgage interest, and the various home improvement, energy refurbishment incentives) unless you have other income. This is because the flat-rate regime gives rise to a substitute tax and not IRPEF;<\/li><li>If you suffer withholding tax at source \u2013 i.e. where you have a client in a jurisdiction that requires withholding of tax on payments to contractors, you can not get credit for that foreign tax.<\/li><li>The Regime Forfettario may not be the best choice of regime at low income levels.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-34538d0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"34538d0\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-85d241e\" data-id=\"85d241e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1af4855 elementor-widget elementor-widget-text-editor\" data-id=\"1af4855\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Is the Regime Forfettario for you?<\/h2><p><span style=\"font-weight: 400;\">Since you cannot deduct expenses the first thing to check is whether your tax deductible costs exceed the lump-sum deduction included in your applicable coefficient.\u00a0 For many professionals expenses on the whole will be anyway limited and the lump sum deduction may be higher than actual costs.\u00a0 Given that many costs are anyway subject to statutory limitations (e.g. telephony\/internet, training, vehicle costs), the flat-rate deduction will typically be more attractive.\u00a0 A similar analysis applies to VAT.\u00a0 The irrecoverable VAT is not a cost that you can deduct when computing your income tax liability, as, again you have the flat-rate deduction.\u00a0\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">The flat\u2013rate scheme is therefore not appropriate for taxpayers with large cost structures, employees\/sub-contractors, or who require premises or substantial plant and machinery to carry on their business.\u00a0 It may also not be beneficial for contractors billing or paying expenses to\u00a0 suppliers outside Italy.<\/span><\/p><p><span style=\"font-weight: 400;\">In practical terms you should forecast the volume of turnover and expenditure to determine whether it is appropriate to apply the flat-rate scheme or stay within the ordinary system.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Another element to consider is the bureaucratic simplifications provided for by the flat-rate scheme: reduced bookkeeping and tax reporting requirements. However you are still required to issue electronic invoices via the Italian government portal, and of course, file an annual income tax return. Intrastat filings may be necessary if you are invoicing businesses within the EU.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">So for self-employed professionals, especially those starting up a new business for the first time, the Regime Forfettario will be attractive not just in terms of overall tax and social security, but also in reducing the compliance burden &#8211; professional fees for helping you manage your tax affairs.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0You should discuss with your customer\/clients as to whether you can add on an extra 4% to your invoices by way of an additional social security (pension) contribution.\u00a0 Many Italian businesses will accept an extra 4% on top of invoices, it may harder to convince non Italian customers.\u00a0 It is also customary in an Italian context for those on the Regime Forfettario to add the 2 Euro stamp duty on top of the invoices.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-71ae3ff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"71ae3ff\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d7cb47b\" data-id=\"d7cb47b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4ace7fd elementor-widget elementor-widget-text-editor\" data-id=\"4ace7fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Legislation<\/h2><p><strong><a href=\"https:\/\/def.finanze.it\/DocTribFrontend\/getAttoNormativoDetail.do?ACTION=getSommario&amp;id=%7BA27C4916-5385-4241-8111-253A9BC8C965%7D\" target=\"_blank\" rel=\"noopener\">Law no. 190\/2014<\/a>,<\/strong> Article 1, paragraphs 54-89: This is the foundation\u00a0 law that established the Regime Forfettario.<\/p><p><strong><a href=\"https:\/\/def.finanze.it\/DocTribFrontend\/getAttoNormativoDetail.do?ACTION=getSommario&amp;id=%7B4D90F513-5644-422F-9D1A-3D2733B4B332%7D\" target=\"_blank\" rel=\"noopener\">Law no. 145\/2018:<\/a><\/strong> This law, the 2019 Budget Law, introduced significant changes to the regime, including an increase in the annual revenue threshold for eligibility.<\/p><p><strong><a href=\"https:\/\/def.finanze.it\/DocTribFrontend\/getAttoNormativoDetail.do?ACTION=getSommario&amp;id=%7BD3BED1E0-436C-44F0-BB14-3B3A2527C819%7D\" target=\"_blank\" rel=\"noopener\">Law no. 197\/2022<\/a>:<\/strong> The 2023 Budget Law brought further innovations, raising the annual revenue threshold to \u20ac85,000 and introducing a new rule that mandates an immediate exit from the Regime Forfettario if a taxpayer&#8217;s income exceeds \u20ac100,000.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b842f28 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b842f28\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6f15e62\" data-id=\"6f15e62\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b8c6a4a elementor-widget elementor-widget-text-editor\" data-id=\"b8c6a4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Tax Agency Guidance<\/h2><p>The following is a list of some of the replies made by the Tax Agency in response to taxpayers requests for an official ruling (&#8220;interpello&#8221;). Overall the replies draw attention to the rigorous and precise approach by the Tax Agency which views eligibility for the Regime Forfettario (which is considered a favourable regime subject to conditions) to be based on meeting <strong>all<\/strong> of the relevant conditions.<\/p><h3>Circulars<\/h3><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/297183\/Circolare+n+9+del+10+aprile+2019_Circolare+9+del+10+aprile+2019.pdf\/4d0ea018-7b88-fd53-b03e-56b370db6f91\" target=\"_blank\" rel=\"noopener\"><strong>Circular No 9 10 April 2019<\/strong> <\/a> Changes to the flat-rate scheme &#8211; Article 1, paragraphs 9 to 11, Law No. 145 of December 30, 2018<\/p><h3>Responses to <em>Interpelli<\/em><\/h3><p><strong><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/2412781\/Risposta+n.+102+del+14+aprile+2020.pdf\/b1670979-bbd6-0f7a-fc6e-ffdaa58cbb14\">Resolution <\/a><\/strong><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/2252443\/RISOLUZIONE_7_11-02-2020-U.pdf\/15ce5cec-7dfb-9f91-af06-c3d8a36f7472\"><strong> no.\u202f7, 11 February 2020<\/strong><\/a> \u2013 Regime Forfettario; timing of new access and exclusion rules (Law\u202f2020 Budget)<\/p><p>In this ruling, the Italian Tax Agency clarifies that the new eligibility criteria and causes of exclusion introduced by the 2020 Budget Law (Law\u202f160\/2019, art.\u202f1, comma\u202f692) impact the Regime Forfettario (Law\u202f190\/2014, art.\u202f1, commi\u202f54\u201389) starting from the 2020 tax year, not earlier:<\/p><ul><li>Any new expense thresholds (e.g. for personnel or collaborators) must be assessed based on the 2019 tax year to determine eligibility for the 2020 regime.<\/li><li>Similarly, the exclusion due to employment or equivalent income exceeding \u20ac30,000 in the prior year applies starting in 2020.<\/li><li>If those thresholds were exceeded in 2019, the taxpayer cannot opt for the Regime Forfettario in 2020.<\/li><\/ul><p>Staff salaries in excess of \u20ac20,000 or employment\/pension income over \u20ac30,000 counted in the 2019 year, determine eligibility or exclusion for the Regime Forfettario applicable from 2020 onwards.<\/p><p><strong><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/2412781\/Risposta+n.+102+del+14+aprile+2020.pdf\/b1670979-bbd6-0f7a-fc6e-ffdaa58cbb14\">Reply no.\u202f102, 14 April 2020<\/a> <\/strong>\u2013 Regime Forfettario; exclusion threshold for employment\/pension income; treatment of extraordinary\/emoluments paid in arrears<\/p><p>Under Law 190\/2014 (art.\u202f1, comma\u202f57, letter d\u2011ter), taxpayers who in the prior year were in receipt of income from employment or pension income exceeding \u20ac30,000 generally cannot access or continue in the Regime Forfettario.<\/p><p>The Italian Tax Agency clarifies that extraordinary emoluments subject to \u201cseparate taxation\u201d (e.g. pension arrears paid in a lump sum) are not included in the \u20ac30,000 threshold calculation, as they are not employment income under Articles 49 and 50 of the TUIR, but fall to be taxed under the \u201cseparate taxation\u201d rules under taxation per Article 17 of the Tax code which operate to calculator the tax liability as if the income had been received over a period of years rather than taxed in one amount in a single year (with otherwise a higher applicable rate).<\/p><p>In the specific case, a taxpayer who received pension income below \u20ac30,000 in 2019 plus a separate arrears payment related to 2018 did not exceed the limit and was permitted to continue using the Regime Forfettario in 2020.<\/p><p>Pension arrears taxed separately do not disqualify application of the Regime Forfettario even if the total amount exceeds \u20ac30,000, as long as ordinary employment\/pension income remained below the threshold<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/2412781\/Risposta+all'interpello+n.+103+del+2020.pdf\/5598915e-590a-2adf-7cb5-b062a6bbe2f1\"><strong>Reply no.\u202f103, 14 April 2020<\/strong><\/a> \u2013 Regime Forfettario; exclusion clause d\u2011bis) on predominance of activity toward former employer; timing for re-entry<\/p><p>A taxpayer who ceased a subordinate employment relationship in 2018 and became a self-employed professional in 2019\u2014earning over 50% of their total revenue from the same former employer in 2019\u2014was initially disqualified from the Regime Forfettario under letter d\u2011bis) of art.\u202f1, comma\u202f57. That clause excludes individuals whose activity is carried out predominantly toward an employer with whom they had a prior employment relationship during the two previous tax years.<\/p><p>The Tax Agency clarifies that:<\/p><ul><li>The dominance test is assessed at year\u2011end, not at onset.<\/li><li>If, as in the case described, the employment relationship ended at least two full years before the year of intended re-entry (i.e., ceased in 2018, so no dominance in 2019 and 2020), the taxpayer may re-enter the Regime Forfettario starting from fiscal year 2021, provided all other eligibility requirements are satisfied.<\/li><\/ul><p>Once the two-year observation period has passed since termination of an employment relationship, the exclusion under letter d\u2011bis) no longer applies\u2014allowing the taxpayer to qualify for the flat\u2011rate tax regime from 2021 onward, if all other conditions are met.<\/p><p><strong><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/2412781\/Risposta+n.+108+del+16+aprile+2020.pdf\/ecae4a8b-f723-08d1-aa5b-f590e2d5d26a\">Reply no.\u202f108, 16 April 2020<\/a> <\/strong>\u2013 Regime Forfettario; exclusion under letter d\u2011bis) when employer changes only in company structure<\/p><p>This ruling clarifies the application of the cause of exclusion d\u2011bis) under art.\u202f1, comma\u202f57, lett. d\u2011bis) of Law\u202f190\/2014. Specifically, it addresses a scenario in which a taxpayer issued most of their invoices to a company that had previously employed them, even though that company subsequently changed its legal form (e.g. from SpA to Srl) or underwent restructuring.<\/p><p>The Tax Agency explicitly confirms:<\/p><ul><li>Corporate transformations, renaming, or changes in governance do not break the link to the original employer for the purposes of the d\u2011bis) exclusion\u2014even if the legal form changes.<\/li><li>As the income is still invoiced predominantly to the \u201csame employer\u201d (socially or economically connected), the cause d\u2011bis) operates, excluding the taxpayer from the Regime Forfettario in the first two years after the employment relationship ended.<\/li><li>The taxpayer in the case described will only become eligible for the Regime Forfettario starting in tax year 2021, after the two-year observation period has elapsed, assuming all other requirements are met.<\/li><\/ul><p>Corporate restructuring of a former employer does not neutralize the exclusion under letter d\u2011bis) if the freelancer still invoices primarily to that same entity. Eligibility for the Regime Forfettario can resume from the third year after the employment relationship ended.<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/4335071\/Risposta_197_20.04.2022.pdf\/1da23c8a-bd5f-4f3c-505d-f16f8de2fe40\"><strong>Reply no. 197, 20 April 2022<\/strong><\/a> \u2013 Regime Forfettario; continuation of foreign\u2011based activity upon transfer of tax residence to Italy<\/p><p>The Italian Tax Agency confirms that taxpayers who transfer their tax residence to Italy and continue a self\u2011employed or professional activity originally conducted abroad for the same clients may choose the Regime Forfettario, but are not eligible for the reduced 5% start\u2011up rate under art.\u202f1, comma\u202f65 of Law 190\/2014, because:<\/p><p>The lower 5% rate applies only to genuinely new business activities in Italy.<\/p><p>Continuing the same activity, even if previously carried out abroad, does not qualify as a new activity under that provision.<\/p><p>A taxpayer relocating to Italy and resuming the same professional activity for the same overseas clients can apply the Regime Forfettario at the standard 15% rate, provided all eligibility criteria are met, but cannot benefit from the 5% start\u2011up rate reserved for new activities.<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/5081408\/Risposta+n.+245_2023.pdf\/51664ac6-2f06-25e7-0e62-36fb78b230c9\"><strong>Reply no.\u202f245, 8 March 2023<\/strong><\/a> \u2013 Responsibility and remedies in case of improper application of the Regime Forfettario<\/p><p>The Italian Tax Agency clarifies the responsibilities arising when a taxpayer erroneously applies the regime forfettario (under Law 190\/2014, art.\u202f1, paras 54\u201389):<\/p><p>A freelancer or subcontractor who wrongfully claims the Regime Forfettario, issuing invoices without VAT or withholding tax, bears full responsibility for any resulting late or missing VAT payments and applicable penalties\u2014including for undeclared or late withholding taxes. Italian businesses are generally required to withhold tax at source on payments of invoices issued by the self employed, subject to exemption from the requirement for those on the Regime Forfettario.<\/p><p>The payer (the client), however, is not held liable for withholding tax or related penalties, if:<\/p><ul><li>They acted with appropriate diligence, and<\/li><li>Relied on the subcontractor\u2019s own declaration of entitlement to the Regime Forfettario, which is later proven false.<\/li><\/ul><p>This is supported by reference to Article 6 of Legislative Decree\u202f472\/1997, which absolves someone from responsibility when an error is made in good faith.<\/p><p>Practical remedies if the Regime was wrongly applied include:<\/p><p>Issuing a credit note to increase the invoice amount and reflect VAT plus the withholding tax obligation.<\/p><p>Issuing replacement invoices under the ordinary regime (with VAT and withholding) to correct the initial misstatement.<\/p><p>By tax year:<\/p><p>For invoices in 2021 issued under the flat-rate regime, if the subcontractor properly filed amended declarations (and paid taxes, interest and penalties), the payer does not need to issue withholding certificates, nor file a supplementary 770 form or CU.<\/p><p>For 2022 invoices made under the Regime Forfettario and later corrected with credit notes and ordinary-regime invoices, the payer must perform withholding tax (even if late), pay any interest, issue the CU, and file a correct 770\/2023 submission.<\/p><p>Although the taxpayer applying the Regime Forfettario incorrectly may face tax and penalty exposure, the payer can avoid liability\u2014provided they exercised normal professional diligence.<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/6521401\/Risposta+n.+226_2024.pdf\/6c6dee79-9989-64b3-0624-07e1c478a790\"><strong>Reply no. 226, 2024<\/strong><\/a> \u2013 Regime Forfettario; eligibility when switching from ordinary regime mid\u2011year<\/p><p>The Italian Tax Agency clarifies that if a taxpayer operating under the ordinary VAT regime transitions to the Regime Forfettario (&#8220;regime forfettario&#8221;) mid\u2011tax\u202fyear, they are ineligible for the 5% start-up tax rate under art.\u202f1, comma\u202f65 of Law 190\/2014:<\/p><p>The reduced 5% rate applies only where the Regime Forfettario is adopted from the very beginning of the business activity in that tax year.<\/p><p>If the taxpayer initially used the ordinary or simplified tax regime (in this case they were excluded from applying the regime forfettario due to being in receipt of income from employment exceeding the threshold in prior years, and then switched to the regime forfettario in a subsequent year, they must apply the standard flat-rate 15% rate, not the \u201cstart\u2011up\u201d discount.<\/p><p>To qualify for the special 5% startup rate, the Regime Forfettario must be adopted at the start of operations\u2014 transitions to the Regime Forfettario in a successive year precludes applying the discounted rate.<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/5866231\/Risposta+n.+50_2024.pdf\/e050632e-6c9b-36f6-153f-2a4e4f33a461\"><strong>Reply no. 50, 22 February 2024<\/strong><\/a> \u2013 Regime Forfettario \u2013 Law\u202f190\/2014, art.\u202f1, paras\u202f54\u201389 \u2013 exclusion conditions letters d\u2011bis) and d\u2011ter) \u2013 transfer of residence from abroad to Italy \u2013 invoicing to former foreign employer \u2013 \u20ac30,000 income threshold \u20ac30,000 exceeded<\/p><p>The Italian Tax Agency clarifies that a taxpayer who was resident abroad in 2023, transfers to Italy in 2024, ceases a foreign employment contract and starts self\u2011employment activities as a freelancer invoicing that same former employer, is not prevented from accessing the Regime Forfettario due to:<\/p><p>Cause d\u2011bis): predominance of activity with former employer<\/p><p>\u2192 Not triggered, because the previous employment was performed abroad, outside Italian territory<\/p><p>Cause d\u2011ter): employment income over \u20ac30,000 in previous year<\/p><p>\u2192 Not disqualifying, so long as the employment relationship ended in 2023 before starting the Italian self\u2011employment in 2024<\/p><p>The taxpayer may qualify for the 15% flat\u2011rate tax regime in 2024, even if invoicing a former foreign employer and having earned over \u20ac30,000 in employment income in 2023\u2014provided they move tax residence to Italy and terminate the employment before starting the freelance activity<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/9110102\/Risposta+n.+149_2025\/c6c361c0-c5bb-0a55-32e5-d6f6b7ad24d5\" target=\"_blank\" rel=\"noopener\"><strong>Reply no. 149, 9 June 2025<\/strong> \u2013 <\/a>Regime Forfettario; transfer of residence abroad; loss of eligibility<\/p><p>A professional engineer, already benefiting from the Regime Forfettario in 2024, transferred residence away from Italy registering with A.I.R.E. (registry of Italians abroad) on 15 May 2024. Tax residency outside Italy is a disqualifying condition under art.\u202f1, comma\u202f57, letter b) of Law 190\/2014. The taxpayer queried whether they must correct the invoices issued in 2024 (which applied no VAT or withholding tax), given this loss of eligibility.<\/p><p>The Tax Agency\u2019s ruling confirms:<\/p><ul><li>Termination of eligibility due to change of residency status (non\u2011residency in Italy) does not trigger immediate cessation of the flat-rate regime within the year in which it occurs (2024).<\/li><li>Only upon exceeding \u20ac100,000 of revenues or fees does the regime cease immediately under comma\u202f71; other disqualifying events prompt exit only from the following fiscal year.<\/li><\/ul><p>Hence, no correction (credit notes, application of VAT or withholding) is required for invoices already issued in 2024 under the flat-rate regime.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Introduction A special tax scheme (Regime Forfettario) offers a flat rate of tax on gross income for taxpayers looking to get themselves registered for VAT in Italy and carry on a self-employed business or profession.\u00a0 The various schemes for small taxpayers (the Regime dei Minimi\/Regime Forfettario) have seen a number of changes over the years\u00a0and [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3519,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,109,120,689,722],"tags":[57,677,690,742],"class_list":["post-259","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-technical-resource","category-working-in-italy","category-regime-forfettario","category-special-tax-regime","category-menupost","tag-working-in-italy","tag-special-tax-regime","tag-flat-rate-tax","tag-regime-forfettario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Regime Forfettario - Flat Rate Tax Regime for Freelance Businesses | Taxing.It<\/title>\n<meta name=\"description\" content=\"Italy Tax Special Regime Scheme Flat-rate-tax-regime-2017 Reduced rate of income tax Red Tape VAT exemption Small taxpayers\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxing.it\/it\/small-taxpayers-flat-rate-tax-regime\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Regime Forfettario - Flat Rate Tax Regime for Freelance Businesses | Taxing.It\" \/>\n<meta property=\"og:description\" content=\"Italy Tax Special Regime Scheme Flat-rate-tax-regime-2017 Reduced rate of income tax Red Tape VAT exemption Small taxpayers\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxing.it\/it\/small-taxpayers-flat-rate-tax-regime\/\" \/>\n<meta property=\"og:site_name\" content=\"Taxing.It\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Taxing.It\/\" \/>\n<meta property=\"article:published_time\" content=\"2017-09-28T09:10:50+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-05T20:06:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/taxing.it\/wp-content\/uploads\/2017\/09\/RegForf-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"412\" \/>\n\t<meta property=\"og:image:height\" content=\"474\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"crjamie\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@Italy_Tax\" \/>\n<meta name=\"twitter:site\" content=\"@Italy_Tax\" \/>\n<meta name=\"twitter:label1\" content=\"Scritto da\" \/>\n\t<meta name=\"twitter:data1\" content=\"crjamie\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tempo di lettura stimato\" \/>\n\t<meta name=\"twitter:data2\" content=\"21 minuti\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/taxing.it\\\/small-taxpayers-flat-rate-tax-regime\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/taxing.it\\\/small-taxpayers-flat-rate-tax-regime\\\/\"},\"author\":{\"name\":\"crjamie\",\"@id\":\"https:\\\/\\\/taxing.it\\\/#\\\/schema\\\/person\\\/2133f1d658961f06b8282491adfa98c5\"},\"headline\":\"The Regime Forfettario &#8211; 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