Causes of exclusion from the regime forfettario

There are several reasons for exclusion from the regime forfettario. You cannot join the regime forfettario if:

• you make use of special VAT regimes or regimi forfettari for determining income. E.g. agriculture, sale of salt and tobacco, publishing, public telephone services, travel agency, door-to-door sales, sale of art, antiques or collectables, games and entertainment, impatriate regime.
• you are not resident in Italy.
• you are engaged in the sale of buildings, portions of buildings, building land or new means of transport.
• you are a partner in partnerships (SNC or SAS), professional associations, family businesses.
• You directly or indirectly control a limited company that carries out an activity that can be traced back to the one you carry out with your individual VAT number.
• You had a gross income from employment or assimilated employment (e.g. pension) of more than EUR 30,000 in the previous year. (This ground does not apply if your employment, even if it exceeds EUR 30,000 gross, ceased before the end of the previous year).
• You predominantly invoice your current or former employer or entity related to him had in the last two years.