With the Budget Law for 2019 (145/2018), the number of subjects who can access the so-called flat-rate regime has been enlarged, which provides for a flat tax at 15% in lieu of income tax, regional and municipal surcharges IRAP, which is even reduced to 5% for natural persons who start a new business, both in the start-up tax period and in the following 4 years (for a total maximum, therefore, of 5 years).

Until last year, VAT number holders who could join the flat-rate scheme had to comply with the following requirements:

• not to achieve revenues or remunerations higher than those established by the 2016 Stability Law, which vary according to the reference ATECO code (from 25,000 to 50,000),
• not having incurred expenses for collaborators or employees exceeding 5,000 euros gross,
• not to exceed 20,000 euros in value of capital goods,
• not to earn income from employment or similar in excess of € 30,000.

Requirements that are however modified for 2019: in fact, the level of components or revenues allowed is raised, with a single limit of 65,000 euros for all activities, while all the other limits previously set, i.e. a ceiling on personnel expenses, expire. the cost of capital goods and income from employment or similar. On the other hand, there are also “anti-avoidance” exclusion mechanisms, starting with exclusion:

• of those who participate in partnerships, associations or family businesses, or who hold control
• of those who have direct or indirect control over srl or joint ventures that carry out economic activities related to those associated with the flat-rate regime
• of non-residents, with the exception of those who reside in one of the Member States of the European Union or in a State party to the Agreement on the European Economic Area, and produce in Italy at least 75% of their total income,
• of those who carry on their business mainly towards the current employer or employers with whom they had an employment relationship in the two previous tax periods (they are also considered subjects directly or indirectly attributable to these employers),
• of those who mainly or exclusively sell buildings, building land or new means of transport.

The substitute tax is therefore the only form of taxation on the income of taxpayers in the flat-rate regime and replaces IRPEF (ordinary and additional) and IRAP. Furthermore, the VAT is not due, but the annual fee is imposed on the Chamber of Commerce for all registered companies. As regards the INPS contributions relating to professionals without cash and therefore enrolled in the Separate Account, the contribution rate is 25.72%. The contribution rate due by retired VAT holders or already insured with other forms of compulsory social security is instead equal to 24%. However, for subjects with a VAT number who carry out business activities, a 35% reduction of the minimum contributions due by artisans and traders registered to the INPS management has been envisaged,

But what happens with the introduction of the so-called flat tax and the new flat rate regime?
Provided they obviously do not fall within any of the exclusion cases, VAT numbers already existing before 2019 that do not foresee for the current year to exceed the limit of 65,000 euros are granted the right to opt or revoke the previous option. and therefore to adhere to the new flat-rate regime by taking advantage of the relative concessions (flat rate at 15%, no obligation of electronic invoicing or keeping of accounting records, no VAT charge). In particular:

• who in 2018 had already joined the flat-rate scheme can still remain there even if he had exceeded some of the limits in force for the past year, but in fact eliminated for 2019, the permanence within the scheme does not provide for the carrying out of particular procedures ,
• who in 2018 applied the simplified procedure by option, can access the flat-rate scheme by issuing invoices without VAT (i.e. by adopting a so-called conclusive behavior) if at the end of last year he had not exceeded the threshold value of 65,000 euros,
• those who applied simplified accounting as a natural regime last year pass without any option to the flat-rate regime if they have not had revenues exceeding 65,000 euros gross per year (i.e. the three-year restriction is zeroed),
• those who were in ordinary accounting in 2018 (also in this case the possible option is reset) can decide to switch to the flat-rate scheme in 2019, always provided that their revenues for the previous year have not exceeded the threshold of 65,000 euros .