The two main changes concern the prohibition of access to the flat rate scheme to those who spend more than 20 thousand euros per annum for compensation to employees and for VAT numbers that also have an employment income higher than 30 thousand euros per year.
The legislation currently in force does not provide for these two limitations, which therefore effectively restrict the number of those entitled to the flat-rate scheme, and consequently to the flat tax VAT Number of 15%. In detail, the 20 thousand ceiling regards employees, employees, project contracts, profits from shareholdings to associates, expenses for work services.
They have not been included in the Budget Bill the hypotheses that had been discussed in recent weeks, on the change to the system for calculating the taxable income (which therefore remains unchanged, based on the coefficients relating to the various activities of self-employment), and there is no spending limit for the purchase of instrumental assets (it was thought to reintroduce the cost ceiling of 20 thousand euros already foreseen in the past for the minimum system).
Then there is another change, which concerns the electronic invoicing. As is known, flat-rate taxpayers are not obliged to issue electronic invoices: if, however, they have an annual turnover made up exclusively of electronic invoices, a rewards scheme is set up for which the assessment times are shortened. The forfeiture term is reduced by one year, therefore it passes to four years (from the current five).
There is instead the banned electronic invoicing obligation for flat-rate customers that invoice more than 30 thousand euros. Therefore, a new obligation has not been included, but a rule which encourages lump-sum payments to choose electronic invoices, even though they are not obliged.