HELPCENTER

Requirements for access to the regime forfettario

You can access the regime forfettario if you open or already have an individual VAT number to carry out a self-employed activity or a business activity that:

  • has a turnover of less than EUR 85,000 per year (annualised in the case of activities started during the year).
  • E.g. If you start your activity on 1 July, your turnover limit for the opening year will be €42,500 and not €85,000.
  • The operation to be performed to determine your turnover limit during the opening year is as follows. (85,000 / 365) x (days to the end of the year from the opening date).
  • If you carry out several activities, you have to consider a single limit for all activities of € 85,000.
  • you have incurred/incurred expenses of less than € 20,000 gross for employees/collaborators.
  • Cessation of the regime forfettario
  • The regime forfettario ceases from the following year of the loss of the requirements or the occurrence of a cause for exclusion; however, if you exceed € 100,000 in turnover, the scheme is disapplied from the current year and you will have to pay VAT on the transactions carried out that cause the limit to be exceeded.