![]() persons who carry out exclusively or principally transactions involving the sale of buildings or parts of buildings, building land or new means of transport.non-residents, with the exception of those residing in one of the Member State of the European Union or in a State party to the Agreement on the European Economic Area which ensures an appropriate exchange of information and who produce in Italy at least 75% of their total income.natural persons using special VAT regimes or flat-rate schemes for determining income.The flat-rate scheme is not available to: However, if revenues/fees exceed EUR 100 000, the scheme will cease to be effective from the year in which this threshold is exceeded and, in this case, VAT is due on the transactions by which the ceiling is exceeded. The flat-rate scheme will cease to apply from the year following the year in which any of the eligibility requirements is no longer met or one of the reasons for exclusion applies. ![]() ![]() They incurred total gross expenses not exceeding EUR 20 000 for ancillary work, work by employees and fees for staff, including on a project basis, including sums paid on a profit-sharing basis to associates contributing solely work and sums paid for work performed by the entrepreneur or their family members.Īnyone starting a business can also access the flat-rate scheme by declaring in their VAT return that they presume to meet the requirements.Ĭauses of termination of the flat-rate scheme.If several activities are carried out under different ATECO codes, the sum of revenues and fees for the different activities carried out must be taken into account They received revenues or fees not exceeding EUR 85 000 per year (the previous amount of EUR 65 000 was amended by the 2023 Budget Law).The flat-rate scheme is available to taxpayers who met all the following requirements in the previous year: ![]() ![]() The flat-rate scheme is a favourable tax scheme for natural persons engaged in business, arts or professions. ![]()
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