Short answer
IRPEF brackets, VAT and bookkeeping when you are not in the flat-tax regime.
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. IRPEF brackets, VAT and bookkeeping when you are not in the flat-tax regime.
Key facts
- Income is revenue minus deductible costs, taxed at progressive IRPEF brackets plus regional and municipal surcharges (TO VERIFY current brackets).
- Standard VAT is 22 percent, with reduced rates for some goods and services (TO VERIFY).
- Regime semplificato (cash-based) suits smaller businesses; contabilita ordinaria (accrual) applies above thresholds or by choice (TO VERIFY).
- VAT returns are periodic (monthly or quarterly) and an annual VAT return is filed.
Sources
- Agenzia delle Entrate - Partita IVA (Agenzia delle Entrate)
- MEF - Finanze (MEF)
- INPS (INPS)
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