08/11/2019 – Changes to the flat-rate scheme made by the draft of the Budget 2020 Act they do not give stability to the tax policies of freelancers and do not facilitate the aggregation of professional firms; in addition, in the 2020 maneuver there is a total lack of interventions to favor VAT numbers.
This is the opinion of Confprofessioni, expressed yesterday during the hearing on the 2020 maneuver, which judges the provision unsatisfactory and highly punitive for freelancers. The President of Confprofessioni, Gaetano Stella, spoke of a "maneuver that puts his hands in the pockets of professionals and Iva, which lacks courage and strategic vision, and exhibits a punitive intent towards some productive categories, especially freelancers , aggravating social imbalances ".
2020 flat rate regime: no fiscal stability
According to Confprofessioni, "the reduction of the tax burden on holders of VAT numbers with compensation of between 65,000 and 100,000 euros, which would automatically debut in 2020 as required by the 2019 Budget Law, is canceled with a sponge and in the absolute indifference to the expectations of millions of workers ".
In this way the Government proves “once again the disinterestedness of policy towards stability of fiscal policies"And the projects that professionals do from year to year.
The maneuver also intervenes on the list of professionals who fall under the flat-rate scheme, providing for some preclusions for access to the flat-rate scheme; for the confederation, although understandable in order to avoid distortions in the use of the instrument (such as that which aims to prevent the enjoyment of the flat-rate benefits to employees and retirees who simultaneously realize significant incomes), should be at least partly re-formulated to avoid further application problems.
Finally, Confprofessioni stresses that these interventions do not resolve the main distortion of the flat rate regime which, to date, favors the fragmentation of professional studies, with worrying repercussions on productivity and on the competitiveness of the sector.
If, in fact, in the first half of 2019 the new single VAT numbers opened with the flat rate regime show an increase of 38.3%, in the same period of 2018 there is a fall in the activation of new VAT numbers in professional associations and partnerships (-16.4%) and in capital companies (-8.6%). It is therefore necessary to intervene on this improper disincentive to aggregate professional activities, eliminating the incompatibility for professionals who, making annual payments of less than 65,000 euros, participate in professional associations or a professional company (STP).
Pos obligation for professionals: to analyze costs
These measures, which are already so heavy, are accompanied by The standard, contained in the Tax Decree (DL 124/2019) currently being examined by the Chamber of Deputies for the conversion, relative to sanctions against professionals and exercises that do not have tools for i electronic payments.
According to Confprofessioni, since the obligation was introduced, professional orders and professional associations have repeatedly stressed the costs associated with this obligation (introduced, however, in coincidence with the obligation of insurance coverage and with the abolition of professional rates).
The costs to consider are: installation, monthly fees, fixed rates for each operation and percentage withdrawals on the value of the service. These are figures that at the end of the year heavily impact on the income of professionals, against which the tax credit of 30% on expenses incurred is totally insufficient.
It would be more useful for the Confederation “to impose an effort on banks and financial intermediaries in lowering financial transaction costs; and instead, in the hearings held in the Chamber in recent days the representatives of the companies that operate in the financial services have clearly stated that there are no margins for any reduction of the costs of these transactions ".
2020 maneuver: there are no rules to favor professionals
For years Confprofessioni has been signaling to the institutions the urgency of development support interventions of freelancers, a strategic sector for the country: there are no rules to promote the infrastructural development of professional firms, starting with the incentive of aggregation processes among young professionals. With respect to these needs to support the development of professional activities, today's budget maneuver allows very little.
Furthermore, they result insufficient tools to protect the fairness of professional fees, which undergo generalized declines also due to the inadequacy of the current legislation on fair compensation. Latitano interventions to foster the welfare of self-employed workers and their families, also by promoting access to mutual healthcare forms of health care.
Finally, the maneuver ignores the right of professionals to access the benefits of Business 4.0 on an equal footing with SMEs, misaligning with respect to the disciplines envisaged at European level. Even the benefits granted to the "new Sabatini", the tax credit for research and development, the incentives for innovative start-ups are still foreclosed to professionals. For this Confprofessioni asked to intervene on this front during the discussion of the provision.