Short answer
Who qualifies for the 5 or 15 percent flat tax and what you give up.
Information, not legal advice. MovItaly is not a law firm. Check with the questura or consulate before you act.
Who is this for
People in Italy who want to work for themselves or run a business. Who qualifies for the 5 or 15 percent flat tax and what you give up.
Key facts
- Revenue cap about EUR 85,000 per year (TO VERIFY current figure and exit rule).
- Substitute tax 15 percent, or 5 percent for the first 5 years of a genuinely new activity if conditions are met (TO VERIFY).
- Taxable income is revenue times a coefficient by ATECO code; actual costs are not deducted.
- No VAT charged to clients and no VAT recovered; e-invoicing applies (D14).
- INPS contributions are due; a 35 percent reduction for some funds may apply (TO VERIFY).
- Exclusions exist, for example some employer-income thresholds and company stakes (TO VERIFY).
Sources
- Regime forfetario (Agenzia delle Entrate)
- Agenzia delle Entrate - Partita IVA (Agenzia delle Entrate)
- INPS (INPS)
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