How long does the regime forfettario last?

The flat-rate scheme does not have a time limit. You can potentially use it for the entire life of your VAT registration if you meet the requirements and continue to do so.

What does have an expiry date is the application of the 5% tax rate if your VAT number under the flat-rate scheme constitutes a new activity. In fact, if it is applied, it lasts for the first five years of activity (if you open a start-up VAT number in September 2025, the 5% tax rate will expire on 31/12/2029, i.e. five tax years).

From the sixth year of business, the rate applied will be the standard rate of 15%.