Forfettario vs regime semplificato
Both are simplified accounting regimes for small businesses, but they tax very differently. The forfettario uses a flat substitute tax on a coefficient of revenue and ignores actual costs. The semplificato keeps lighter bookkeeping but taxes real profit (revenue − costs) at progressive IRPEF, and charges VAT.1
Under €85k, low costs, want a flat tax and no VAT.
Costs are high relative to revenue, or you're above the forfettario limit but below the semplificato thresholds.
The verdict
If your costs are low, the forfettario's flat tax and no-VAT simplicity win. If you have substantial deductible costs, the semplificato taxes your actual (smaller) profit and can come out ahead despite the heavier admin and VAT.23
Frequently asked questions
What's the difference between forfettario and semplificato?
The forfettario taxes a fixed coefficient of revenue at 5%/15% and has no VAT; the semplificato taxes actual profit (revenue minus real costs) at progressive IRPEF and applies VAT. Costs decide which is cheaper.
Terms used on this page
Sources
- 1.Normattiva — L. 190/2014, art. 1 commi 54–89 e Allegato 4 (regime forfettario, coefficienti di redditività)
- 2.Normattiva — TUIR (DPR 917/1986), artt. 11 e 13 (IRPEF)
- 3.Agenzia delle Entrate — Regime forfetario: le regole
Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.