Getting into the flat-rate scheme and getting out of it

Every figure and its source

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

• Revenue or fees of the previous year, annualised, at most — 85,000 €
  agenziaentrate.gov.it · 2026 rules
• Gross spending on employees, casual work and collaborators in the previous year, at most — 20,000 €
  agenziaentrate.gov.it · 2026 rules
• Employment or similar income of the previous year, standard limit — 30,000 €
  agenziaentrate.gov.it · 2026 rules
• Same limit, raised for the years 2025 and 2026 — 35,000 €
  agenziaentrate.gov.it · 2026 rules
• Revenue or fees of the current year above which the scheme stops at once — 100,000 €
  agenziaentrate.gov.it · 2026 rules
• Threshold that triggers an exit the following year — 85,000 €
  agenziaentrate.gov.it · 2026 rules

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