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The Italian flat-rate scheme for a VAT number

Who can enter the regime forfettario — 85,000 euros of revenue and 20,000 euros of staff spending in the previous year, with no exclusion ground — and when you leave it, the following year or at once above 100,000 euros. Then the substitute tax at 15 % or at 5 % for new businesses, what the scheme spares you (VAT, withholding) and what is still owed. Two modules with case studies, 2026 rules.

Foundational2 modules40 minFree course

2026 rules — verified on September 24, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

This content is part of the path: Starting a business under the flat-rate regime· Step 1 of 12· Next step: Opening an Italian VAT number as an individual

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Identify the two conditions measured on the previous year and how each one is measured
  • Work through the exclusion grounds, including the one tied to employment income
  • Tell apart the taxpayer who enters the scheme by doing nothing from the one who must report it when opening a VAT number
  • Separate an exit from the following year from an immediate exit above the higher threshold
  • Know when opting for the ordinary regime can make sense, and how the option is exercised
  • Rebuild the steps from revenue to taxable income, social security contributions included
  • Know where the administration publishes the profitability coefficient of your activity
  • Apply the 15 % rate or the reduced 5 % rate, after checking the three start-up conditions
  • List what the scheme exempts you from, on VAT and on withholding
  • List what is still owed: contributions, electronic invoicing, stamp duty, return and advance payments

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 121 minFree — no accountGetting into the flat-rate scheme and getting out of itWhat you will be able to do
    • Identify the two conditions measured on the previous year and how each one is measured
    • Work through the exclusion grounds, including the one tied to employment income
    • Tell apart the taxpayer who enters the scheme by doing nothing from the one who must report it when opening a VAT number
    • Separate an exit from the following year from an immediate exit above the higher threshold
    • Know when opting for the ordinary regime can make sense, and how the option is exercised
    Read this module
  2. Module 219 minFree — no accountComputing the substitute tax and knowing what is still dueWhat you will be able to do
    • Rebuild the steps from revenue to taxable income, social security contributions included
    • Know where the administration publishes the profitability coefficient of your activity
    • Apply the 15 % rate or the reduced 5 % rate, after checking the three start-up conditions
    • List what the scheme exempts you from, on VAT and on withholding
    • List what is still owed: contributions, electronic invoicing, stamp duty, return and advance payments
    Read this module

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (4)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (4)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

Download the handouts

Where this course leads

A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.

Run the numbers

The linked calculators apply this course's rules to your own figures — for free.

File it

Step-by-step guides to the official forms cited in this course.

Go further

The courses that follow on from this one.

Read in Italian

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.