Applicability of Forfetario Regime for New Activities with Mandatory Special VAT Regimes

• The taxpayer submitted a request for an interpretative ruling regarding the application of the Forfetario Regime.
• The taxpayer is engaged in the trade of small household appliances and intends to adopt the Forfetario Regime from January 1, 2025.
• The taxpayer will no longer be eligible for the previous tax advantage regime due to age restrictions.
• From 2025, the taxpayer also plans to sell used small appliances, which would be subject to the margin scheme for VAT purposes.
• The taxpayer seeks clarification on whether the Forfetario Regime can be applied when starting a new activity that involves mandatory special VAT regimes.
• The taxpayer references a previous ruling suggesting that if a VAT margin scheme has never been applied, the Forfetario Regime might be applicable.

Source: agenziaentrate.gov.it

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.

---

---