Keeping your job and opening a VAT number: compatibility and the flat-rate scheme

Every figure and its source

Every figure in this module anchored to a fiscal constant, with the official page that establishes it.

• Previous year's employment and similar income above which the flat-rate scheme is barred, ordinary limit — 30,000 €
  agenziaentrate.gov.it · 2026 rules
• Same limit, raised for 2025 and 2026 — 35,000 €
  agenziaentrate.gov.it · 2026 rules
• Flat-rate substitute tax, standard rate — 15 %
  agenziaentrate.gov.it · 2026 rules
• Reduced rate for the first years of a new activity, where its conditions are met — 5 %
  agenziaentrate.gov.it · 2026 rules
• Employment income credit with total income between 28,000 and 50,000 euros, before proportional reduction — 1,910 €
  gazzettaufficiale.it · 2026 rules
• Total income at which the employment income credit falls to zero — 50,000 €
  gazzettaufficiale.it · 2026 rules
• Credit supplement with total income between 25,000 and 35,000 euros — 65 €
  gazzettaufficiale.it · 2026 rules

Contents linked from this module

• Opening an Italian VAT number as an individual

  Form AA9/12 box by box, with changes and closure.

• Check flat-rate scheme eligibility

  All three thresholds of the scheme checked at once from your 2025 figures.