VAT and Flat Taxes, double close on access. Flop risk


A triumphal march, for the people of the VAT number, which risks being interrupted on the most beautiful. To spoil the party, the next one Budget Law ready that could shuffle the cards on the table. But let's start, as always, from the numbers that certify the fatal attraction for the flat tax which brought a new VAT number on two of those opened since the beginning of the year to choose the flat rate scheme.

In the period from January to September over 217 thousand independent and mini-businesses (50.6%) opted for the subsidized regime with 15% substitute tax (or 5% for start-ups) out of a total of quasthe 434 thousand new business openings. A large army plus others 285 thousand new flat rates, passed from the ordinary regime to the subsidized one, as emerged from the VAT declaration presented in October. This is revealed by the update on the VAT Number Observatory of the Finance Department.

Data in light of which we can rightly speak of a boom driven by some simplifications introduced by last year's Budget law which, in addition to raising the flat tax regime threshold to revenues or fees up to 65 thousand euros per year, it has also eliminated the restrictions on capital goods, compensation to employees and employees employed and the limit of the 30 thousand euros for those with income from employment or retirement. This year however the music could change: and in particular on the last two points the maneuver transmitted in Parliament, in an attempt and with the aim of limiting the abuses, would seem willing to turn around.

In fact the stakes are reappeared for access to the scheme for those who, in addition to doing the profession, also have an employee or enjoy a pension that produces more than € 30,000 gross a year. Those who have lost their jobs not by their own will, such as those who have concluded a fixed-term employment contract without obtaining a renewal, do not fall within the prohibition.

Starting from January 2020, anyone who has incurred expenses for more than € is excluded from the flat tax 20,000 euros gross a year for employees, collaborators or staff and will therefore have to apply the ordinary regime, with the obligation to issue the electronic invoices.

In short, if so far it has been a success, the future is still all to be written and the triumphant race to date could become a "march" at a slow pace, undergoing a decided slowdown. From this point of view, the Report Service of Palazzo Madama emphasizes that "The number of subjects that, it is assumed, will pass through the current flat rate" is not indicated to the more stringent one proposed by the maneuver.

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