Many VAT numbers opened in 2019 with the prospect of returning in the flat-rate scheme risk of already being excluded from the facilitated tax perimeter. The reason? The new rules come into effect on January 2020, XNUMXwhich they entail a tightening of criteria to be eligible for the flat-rate scheme, apply even last year. This was confirmed by the Undersecretary for the Economy, Cecilia Guerra, on the sidelines of a conference organized on 23 January by the ANC.
THE NEW REQUIREMENTS APPLY FOR 2019
In particular, Guerra clarified that the two new requirements (1- not having received in the previous year income from employment or similar, such as pensions, for more than 30 thousand euros; 2 - not having spent more than 20 thousand euros on personnel and ancillary work) are valid for 2019. Consequently, those who exceeded these limits last year are already out of the flat-rate regime from 1 January 2020.
WHO RESPECTS THE LIMITS AS SHOWN?
On the other hand, those who meet the requirements could in theory prove it as soon as possible only with the single certification in March. For this reason, the Undersecretary for the Economy, Alessio Villarosa (M5S), had spoken of the possibility of accepting the limit of 30 euros as a check also the sum of slips or payslips for 2019. “Possibility that could be made official with one circular”, added Villarosa himself.
FLAT-RATE SCHEME 2020: EXCLUDED ONE VAT NUMBER OUT OF 4
According to the technical report to the Budget law, which takes the 2018 tax returns as a reference (tax year 2017), the new rules on the flat-rate regime for VAT numbers in 2020 will lead toexclusion of one in four taxpayers: 341.500 out of an audience of 1,4 million people. However, in the last two years there has been a boom in subscriptions to the flat-rate scheme, which has certainly come to exceed two million VAT numbers. The number of those excluded, therefore, risks being much higher: there is even talk of half a million.
