TaxCompass

    Regime semplificato

    Also known as: simplified accounting regime, contabilità semplificata

    The regime semplificato (contabilità semplificata, DPR 600/1973) is the middle option between the forfettario and full ordinary accounting. You keep simplified, largely cash-basis ledgers and pay IRPEF on actual profit. It's the default for smaller businesses above the forfettario thresholds that aren't required to keep full books.1

    What this means for you

    If you outgrow the forfettario but aren't a company, this is usually where you land: real cost deduction and IVA, but lighter bookkeeping than full ordinary accounting.

    Related terms

    Regime ordinarioRegime forfettarioIRPEF

    Sources

    1. 1.Normattiva — DPR 600/1973, art. 18

    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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