- Taxpayers may encounter situations where they have closed their VAT number in the forfait regime at the end of 2022 but received the last invoice only in early 2023
- In such cases, they will receive a 2024 Unique Certification for the 2023 income with code A
- Taxable income in the forfait tax regime is determined according to article 1 paragraph 64 of Law 190/2014
- Specific profitability coefficients are applied to revenues or fees, varying by professional category, to calculate the substitute tax
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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