In the budget law of the Meloni government there will certainly be intervention on the flat tax. Despite the risks highlighted in the Report on evasion attached to Nadef (the threshold “can generate anomalous behavior”, with the possible tendency to “under-report” in order to have the benefit). The threshold within which to apply the single tax of 15% for self-employed persons and VAT numbers will be extended from the current 65 thousand euros but the measure will be less ambitious than expected (it was aimed at 100 thousand euros): the bar should stop at “85-90 thousand” , the Undersecretary for the Economy, Federico Freni, announced on Radio 24, who also confirms that the hypothesis of reducing the threshold from which the reduction of deductions is triggered is being studied.
The election promise
In the program with which the center-right presented itself to the voters, the coalition undertook to extend the flat tax for VAT “up to 100 thousand euros in turnover” and there was talk of “flat tax on an increase in income compared to previous years with the prospect of further expansion for families and businesses “. This is a plan to be implemented over several years and the first step is to grant the flat rate scheme to VAT numbers with revenues of up to 85-90 thousand euros.
Threshold from 65 to 85 thousand euros
«In the new budget law it will finally be demonstrated that the flat tax was not a slogan but a structured program that can be done in 5 years – said the Northern League player Freni -. Let’s start absolutely with self-employed and VAT numbers, let’s start by raising the threshold from 65 up to 100 thousand euros, maybe a little less, we could make 85/90 thousand, it will also depend on some macroeconomic variables a little less dependent on us, but certainly yes, certainly in budget law we will find the passage from 65 thousand to at least 85 thousand ”.
The other flat tax is the incremental one, which the premier also spoke about during the discussion on trust in the Senate: “A flat tax of 15% on what is declared more than the previous year, for those who are in difficulty and roll up his sleeves is a sign of merit ».
Avoidance risk
“The introduction of a flat tax up to a certain threshold can generate anomalous behavior in correspondence with the same threshold” reads the Report on tax evasion attached to Nadef. “The statistical analysis seems to confirm for 2019 a self-selection effect of taxpayers with revenues and remuneration below the maximum threshold of 65 thousand euros in order to benefit from the facilitation provided by the flat-rate regime”, it is noted, specifying that this “can depend on a reduction in production “or” on a tendency to under-declare revenues in order not to exceed the threshold of 65 thousand euros “.