This limit has been increased to 85.000 euros through the Budget Law 2023.įor this purpose, only revenues and fees collected in the tax year will be considered (therefore by 31 December of the reference year). Those who, in the previous year, achieved revenues or received compensation not exceeding 85,000 euros, comply with this requirement.
The previous fiscal year is always taken as reference. The first requirement to be respected concerns the turnover limit. The turnover limit in the flat-rate scheme: cash scheme It could be applied by those individuals, VAT holders, in compliance with the following requirements. In Italy, the flat-rate scheme represents the natural tax system. Flat-rate scheme: requirements to apply Who falls under the flat-rate scheme All the individuals, VAT holders, who exert business activities, individual arts and profession, may benefit from a tax rate up to 5% when complying with the established requirements and do not fall within any ground for exclusion.
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