Exceeding the €100,000 Threshold in the Flat-Rate Regime: VAT and Income Tax Implications

• The forfettario regime sets a revenue limit of 85,000 euros; staying below allows continued use of the regime the following year.
• If revenues exceed 100,000 euros during the tax year, special rules apply.
• Surpassing the 100,000 euro threshold triggers immediate exit from the forfettario regime.
• This exit has consequences for both VAT (IVA) obligations and income tax (IRPEF) calculations.
• Taxpayers must manage the transition to ordinary tax regimes and related compliance.

Source: commercialistatelematico.com

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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