Module 219 min2305 wordsFree — no account
Computing the substitute tax and knowing what is still due
Dated official sources, and the contents this module links to · 1 section
Official sources
- Agenzia delle Entrate — Regime forfetario, Che cos'è: income and taxation, benefits for new businesses — verified on September 24, 2026
- Agenzia delle Entrate — Regime forfetario, Semplificazioni e adempimenti — verified on September 24, 2026
- Agenzia delle Entrate — Fattura elettronica per i forfettari — verified on September 24, 2026
- Agenzia delle Entrate — Come si paga l'Irpef: advances for ISA and flat-rate taxpayers — verified on September 24, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Standard rate of the substitute tax — 15 %
agenziaentrate.gov.it · 2026 rules - Reduced rate for new businesses — 5 %
agenziaentrate.gov.it · 2026 rules - Length of the reduced rate, in years of activity — 5 years
agenziaentrate.gov.it · 2026 rules - Total amount up to which a flat-rate taxpayer pays the advance in one go in November — 206 €
agenziaentrate.gov.it · 2026 rules - Declared tax above which an advance is owed — 51.65 €
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
This module links to no other content.
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.