Home » Flat-rate scheme and 15% flat tax: all the latest news from the Maneuver

Flat-rate scheme and 15% flat tax: all the latest news from the Maneuver

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Flat-rate scheme and 15% flat tax: all the latest news from the Maneuver

Budget law 2023, the analysis of further tax news

The raising to 85,000 euros of the threshold of revenues and fees received in the previous year to access the facilitated flat-rate scheme; the “incremental flat tax” at 15%; the strengthening of the preventive control activity connected to the attribution and operation of VAT numbers by the Revenue Agency. They are some of changes introduced by law 29 December 2022, n. 197 (2023 Budget Law). The above is the object of the latest study of the Labor Consultant Studies Foundation entitled “2023 Budget Law: further tax news”, released today, 14 March.

With respect to the innovations regarding the flat-rate regime (Article 1, paragraph 54), the document first of all mentions the recipients of the measure and the tax rebates that this entails, including the application of a single tax (15%) to the taxable income, in lieu of those ordinarily envisaged; to then describe the various possible scenarios in the event of fees/revenues above or below €100,000, as well as the consequences of the anti-avoidance clause. Soon after, thein-depth analysis goes on to examine the “incremental flat tax” in detail (art. 1, paragraphs 55-57), also providing useful examples of calculation of the new tax regime introduced by the Maneuver. Under the magnifying glass of the experts of the Fondazione Studi, even the art. 1, paragraphs 148-150, of the 2023 Budget Law, which strengthens the preventive monitoring activity relating to the attribution and operation of VAT numbers, recognizing the possibility for the Revenue Agency to carry out specific risk analyses. Also specify the methods by which it is possible to request the VAT number again in the event of a termination order, as well as the applicable sanction regime.

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Budget law 2023, changes to the flat-rate scheme

Article 1, paragraph 54, of the 2023 Budget law makes a series of amendments to article 1 of the law of 23 December 2014, n. 190 for with regard to the flat-rate scheme. In particular, in paragraph 54, letter a), the words “Euro 65,000” are replaced by the words “Euro 85,000”. That means it comes raised to 85 thousand euros (compared to the previous limit set at 65 thousand euros) the limit of revenues achieved or fees received in the previous year to access the facilitated flat-rate scheme.

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It should be remembered that the discipline of the flat-rate scheme is reserved for natural persons with income from business or self-employment who in the previous year achieved revenues or received compensation, adjusted annually, not exceeding 85 thousand euros and who incurred expenses for a total gross amount not exceeding 20 thousand euros.

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