Module 220 min2323 wordsFree — no account
After opening: choosing the regime and the obligations that follow
Dated official sources, and the contents this module links to · 1 section
Official sources
- Agenzia delle Entrate — Flat-rate scheme: access to the scheme, notice on the AA9/12 and election for the ordinary regime — verified on September 24, 2026
- Agenzia delle Entrate — Flat-rate scheme: simplifications and obligations — verified on September 24, 2026
- Agenzia delle Entrate — How to pay VAT: settlements, periodic payments and the advance (updated 20 September 2024) — verified on September 24, 2026
- Agenzia delle Entrate — Periodic VAT settlements: what the report is (updated 15 March 2024) — verified on September 24, 2026
- Agenzia delle Entrate — Electronic invoicing guide: the electronic invoice — verified on September 24, 2026
- Agenzia delle Entrate — Electronic invoice for flat-rate taxpayers — verified on September 24, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Day of the month by which VAT is settled and paid — 16
agenziaentrate.gov.it · 2026 rules - Maximum turnover for quarterly settlement by the self-employed and service businesses — 500,000 €
agenziaentrate.gov.it · 2026 rules - Surcharge on quarterly VAT as interest — 1 %
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.