Test yourself Question 1 of 5 Question 1 of 5
Can a full-time employee register for VAT to run a professional activity?
No, tax law forbids it Yes: the VAT decree treats a profession as habitual though not exclusive, but the contract and public-sector rules must be checked Only if the activity is occasional Only after leaving the job
Question 2 of 5 Question 2 of 5
In 2025 an employee had 34,000 euros of employment income and is still employed. Does this ground bar the flat-rate scheme in 2026?
Yes, because it exceeds 30,000 euros No, because for 2025 and 2026 the limit is raised to 35,000 euros Yes, because employees can never use it It depends on the number of clients
Question 3 of 5 Question 3 of 5
Which situation triggers the exclusion linked to the employer?
Doing a single job for the current employer during the year Billing most fees to a company connected with an employer from the two previous tax years Having more than five clients Running an activity unrelated to the job
Question 4 of 5 Question 4 of 5
Why might an employed bookkeeper who goes solo keeping the same kind of books miss out on the 5 % rate?
Because 5 % applies only to businesses Because the activity must not be the mere continuation of work previously done as an employee Because 5 % applies only below 20,000 euros of revenue Because employees always pay 15 %
Question 5 of 5 Question 5 of 5
Does income taxed under the flat-rate scheme affect the employment income credit?
No, because it stays out of the IRPEF brackets Yes, because it counts whenever the size of a credit depends on income requirements Only above 35,000 euros Only for public-sector employees
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