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The final accounts: assets left over, VAT on cessation and the last returns
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — Presidential Decree 633/1972, art. 2, second paragraph, points 4 and 5, text in force for 2026 (version 17) — verified on September 25, 2026
- Gazzetta Ufficiale — Presidential Decree 633/1972, art. 13, paragraph 2, letter c), text in force for 2026 (version 17) — verified on September 25, 2026
- Gazzetta Ufficiale — Presidential Decree 633/1972, art. 35, paragraph 4, text in force for 2026 (version 19) — verified on September 25, 2026
- Gazzetta Ufficiale — Income tax code, art. 85, paragraph 2, revenue, text in force for 2026 (version 7) — verified on September 25, 2026
- Gazzetta Ufficiale — Income tax code, art. 86, paragraphs 1 and 3, capital gains, text in force for 2026 (version 8) — verified on September 25, 2026
- Agenzia delle Entrate — Flat-rate scheme: simplifications and obligations — verified on September 25, 2026
- Agenzia delle Entrate — VAT return 2026: what it is (updated 16 March 2026) — verified on September 25, 2026
- Agenzia delle Entrate — Redditi Persone fisiche 2026 return: when and how to file — verified on September 25, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Standard VAT rate — 22 %
agenziaentrate.gov.it · 2026 rules - Reduced rate of 10 % — 10 %
agenziaentrate.gov.it · 2026 rules - Reduced rate of 5 % — 5 %
agenziaentrate.gov.it · 2026 rules - Reduced rate of 4 % — 4 %
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.