TaxCompass

    Regime forfettario

    Also known as: forfettario, flat-rate regime

    The regime forfettario is Italy's flat-rate tax scheme for sole traders (partita IVA) earning up to €85,000 a year. You pay one substitute tax — 15%, or 5% for the first five years of a genuinely new activity — on a fixed share of revenue set by your ATECO code, replacing IRPEF, its regional/municipal surcharges, and VAT.1

    What this means for you

    For most foreign freelancers it's the cheapest, simplest way to start: no VAT to charge or reclaim, light bookkeeping. But you can't deduct real costs, and crossing €85,000 ends it (immediately if you pass €100,000 mid-year).

    Related terms

    Partita IVACodice ATECOCoefficiente di redditivitàINPS Gestione SeparataRegime ordinario

    Sources

    1. 1.Agenzia delle Entrate — Regime forfetario

    Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.

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