The Maneuver 2020 contains important news regarding the 15% flat tax for VAT numbers, professionals and companies. The so-called flat tax, introduced by the 2019 Budget Law, is changing its face. From next year not only new and fundamental ones will come into force restrizioni, but the hopes of accessing the flat-rate scheme for those who register revenues and fees of up to 100 thousand euros will also wane.
NO FLAT TAX FOR THOSE WHO EARN MOREÙ
The 2020 Budget law which received confidence in the Senatoe will be approved without changes by the House before Christmas, abolishes some of the rules established the year before. In detail, businesses and self-employed who declared in 2019 revenues and fees between 65 and 100 euros will no longer be able to access the 20% flat tax expected from 2020 by the previous Maneuver. The rule will never enter into force, superseded by the new law registered Pd-M5S which repeals paragraphs 17 to 22 of law 145/2018.
Instead, the ceiling at 65 thousand euros has been confirmed for all other taxpayers who, by respecting this limit, will be able to continue to benefit from the 15% flat tax.
FLAT TAX 2020: THE NEW POSTS
However, the 2020 Budget Law contains new restrictions that could lead to incompatibility or lack of access to the flat tax.
The first concerns employee compensation: those entitled will be able to access the subsidized regime provided that in 2019 they did not incur expenses for employee work, including ancillary work (e.g. job vouchers and vouchers) exceeding 20 thousand euros gross. The same rules also apply in the event that scholarship holders or workers with project contracts are used and for the sums disbursed in the form of profits from joint ventures.
LIMITS FOR EMPLOYEES AND PENSIONERS
Employees and retirees who declared in 2019 an income exceeding 30 thousand euros will not be able to have access to the flat tax. The rule also applies to those who took advantage of the subsidized regime last year: from next year it will no longer be possible. If the income deriving from employment or from the pension is less than 30 thousand euros, it will be possible to continue to take advantage of the flat tax.
FLAT TAX AND ELECTRONIC INVOICE
The 2020 Maneuver confirms that flat-rate taxpayers they will not have to issue an electronic invoice. If they do, however, they will have a "premium": those who issued only electronic invoices in the reference year of the return will be able to count on a reduction of one year for the deadline set for the assessment. From five to four years.
