5% tax rate requirements start-up regime forfettario

To be entitled to the 5% rate for the first five years of activity (start-up flat-rate scheme), you must not have carried out activities with an individual VAT number or as an associate or family member in the three years preceding the year of opening your new VAT number.

We are talking about three calendar years and not tax years.

The new activity that you are going to carry out must not in any way constitute the continuation of an activity carried out previously as an employee or self-employed person, except in the case where the activity consists of the compulsory period of practice for ordinary professions.

Here is the video explaining how to pay 5% for the first five years of activity under the regime forfettario.