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Italian sole trader, flat-rate regime or SRL?

Three entities, three ways of taxing the same profit: the flat-rate regime's 15 % or 5 % substitute tax, ordinary IRPEF in 23, 33 and 43 % bands, and the SRL's 24 % corporate tax (IRES), compared on equal taxable amounts and with their limits spelled out. Then registration, form AA9/12 within 30 days or the Comunicazione Unica to the business register, and the duties each choice brings. Two modules with case studies.

Foundational2 modules38 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 A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

By the end of this course, you can…

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

  • Tell a sole trader, who is a natural person, from an SRL, an entity separate from its shareholder
  • Describe how the flat-rate regime replaces IRPEF and its surcharges with a single tax
  • Check the entry thresholds and the exit triggers of the flat-rate regime, including the one linked to controlling an SRL
  • Compute, on the same taxable amount, the substitute tax, banded gross IRPEF and IRES
  • Recognise why a like-for-like comparison is necessary but not enough to decide
  • Choose between form AA9/12 and the Comunicazione Unica according to the activity and the legal form
  • Meet the 30-day deadline and use the right filing channels for form AA9/12
  • Know how the flat-rate regime is chosen when the VAT number is opened
  • Compare the yearly duties of the flat-rate regime, the ordinary regime and the SRL
  • Recognise the duties that change when moving from one regime to another

The programme, module by module

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

  1. Module 120 minFree — no accountFlat-rate regime, ordinary regime or SRL: how the same profit is taxedWhat you will be able to do
    • Tell a sole trader, who is a natural person, from an SRL, an entity separate from its shareholder
    • Describe how the flat-rate regime replaces IRPEF and its surcharges with a single tax
    • Check the entry thresholds and the exit triggers of the flat-rate regime, including the one linked to controlling an SRL
    • Compute, on the same taxable amount, the substitute tax, banded gross IRPEF and IRES
    • Recognise why a like-for-like comparison is necessary but not enough to decide
    Read this module
  2. Module 219 minFree — no accountOpening the business and living with its duties: AA9/12, Comunicazione Unica and yearly obligationsWhat you will be able to do
    • Choose between form AA9/12 and the Comunicazione Unica according to the activity and the legal form
    • Meet the 30-day deadline and use the right filing channels for form AA9/12
    • Know how the flat-rate regime is chosen when the VAT number is opened
    • Compare the yearly duties of the flat-rate regime, the ordinary regime and the SRL
    • Recognise the duties that change when moving from one regime to another
    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 (7)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (7)
    • 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

This topic in other countries

Each country applies its own law: these pages are written in its language and read from its official sources.

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.