Test yourself Question 1 of 6 Question 1 of 6
How is a flat-rate taxpayer's taxable income determined?
Revenue less documented costs, less contributions Revenue times the profitability coefficient, less compulsory social security contributions paid Revenue times 15 % Revenue less VAT on purchases
Question 2 of 6 Question 2 of 6
Where are the profitability coefficients of the ATECO groups set?
On form AA9/12 In the annual VAT return In annex 2 to Law no. 145/2018 In the annual INPS circulars
Question 3 of 6 Question 3 of 6
Which taxes does the 15 % substitute tax replace?
VAT only IRPEF, but not the surcharges Social security contributions Income taxes and the regional and municipal surcharges
Question 4 of 6 Question 4 of 6
A former employee of an accountancy practice opens a VAT number to keep the books of the same clients. Can he apply 5 %?
No: the activity is a mere continuation of the one he did as an employee Yes, always, because the VAT number is new Yes, but only for three years Yes, if revenue is below 20,000 euros
Question 5 of 6 Question 5 of 6
Which of these obligations stays with the flat-rate taxpayer?
Periodic VAT settlement on sales Keeping accounting records for income tax purposes Numbering and keeping purchase invoices The annual VAT return
Question 6 of 6 Question 6 of 6
A flat-rate taxpayer owes 180 euros of advance in total. How is it paid?
In two equal instalments, in June and November In one go by 30 November 40 % in June and 60 % in November It is not paid, because it is below 257.52 euros
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