VAT numbers, because the flat tax is not convenient for everyone: the accounts to do and the simulations
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The rules of the game of the flat-rate scheme for the self-employed
With the latest innovations introduced by the 2023 Budget law on tax matters, the threshold for access to the so-called flat tax has increased. The law n. 197/2022 has, in fact, ordered the raising of the limit for joining the flat-rate scheme, which has gone from 65 thousand euros to 85 thousand euros in annual revenues/fees. But it is not at all obvious to choose this option as the one that is always convenient for the taxpayer. Considering that the flat-rate regime is intended for natural persons carrying out business or self-employment activities who meet certain requirements, it is necessary to analyze in detail the impact that the new measure will have on self-employment income and on those who decide to open a VAT number to access the subsidized scheme.
Read also:
– VAT numbers and flat-rate regime: simulations to understand
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