Getting into the flat-rate scheme and getting out of it — The Italian flat-rate scheme for a VAT number

Test yourself

Question 1 of 5

Which two conditions of the previous year must be met together to enter the scheme?

Revenue or fees up to 85,000 euros and gross staff spending up to 20,000 eurosRevenue up to 100,000 euros and no employeesRevenue up to 85,000 euros or staff spending up to 20,000 eurosTaxable income up to 50,000 euros and a single ATECO code

Question 2 of 5

A professional with two ATECO codes collects 50,000 euros from the first activity and 40,000 from the second. How does the threshold apply?

Each activity is tested on its own, so both are withinOnly the main activity countsThe fees are added: 90,000 euros exceed the entry thresholdThe threshold doubles when there are two activities

Question 3 of 5

In 2026 a flat-rate taxpayer collects 104,000 euros. What happens?

They stay in the scheme until 31 December 2026 and move to the ordinary regime in 2027The scheme stops in 2026 already, and VAT is due from the transactions that cross the thresholdThey must repay the substitute tax for the whole yearNothing, as long as taxable income stays under 85,000 euros

Question 4 of 5

Someone opening a VAT number forgets to state on form AA9/12 that they will use the flat-rate scheme. What follows?

They lose the scheme for three yearsThey must file an application for admission with the AgenziaNothing whatsoeverThey can still apply the scheme, but risk an administrative penalty

Question 5 of 5

How long does an option for the ordinary regime bind someone entitled to the flat-rate scheme?

At least three years, then year by year for as long as it is appliedOne year onlyFor ever, with no way backUntil revenue passes 100,000 euros