The draft 2019 Economic Budget includes important changes to the flat-rate tax regime referred to in Article 1, paragraphs 54 to 89, of Law No. 190/2014.
The bill abolishes the entry requirements, except for the revenue and compensation limit. Therefore, individuals carrying out business, artistic, or professional activities who, in the previous year, earned revenues or compensation not exceeding €65,000 can apply for the flat-rate scheme. Conversely, the following conditions are abolished:
To properly manage the transition to this regime and ensure compliance with the new digital obligations, we invite you to consult our guide on how to issue an invoice under the flat-rate regime in 2026. We also remind you that the profitability coefficients for calculating the taxable amount remain differentiated by ATECO code, as detailed in the information sheets from the Revenue Agency .
- the cost of capital goods, which currently must not exceed the amount of 20,000 euros;
- for employed workers, which, as of today, must not exceed 5,000 euros per year.
Another change concerns the fact that participation in limited liability companies becomes a disqualification, even if the transparency option has not been exercised.
Finally, the provision that individuals who earned income from employment or similar work exceeding €30,000 in the previous year are ineligible for the regime has also been abolished.