Regime Forfettario Basics

Regime forfettario is a simplified tax regime with a profitability coefficient, substitute tax and simplified VAT treatment. Eligibility and rates can change, so verify current rules before relying on it.

What To Track

• Revenue actually received.
• ATECO code and profitability coefficient.
• INPS contribution category.
• Substitute tax rate.
• Bollo on invoices where applicable.
• Deadlines for F24 and annual declarations.

What It Does Not Remove

• INPS contributions.
• The need to issue correct invoices.
• Annual declaration obligations.
• The need to monitor regime eligibility.

Planning Formula

revenue * profitability coefficient = taxable base
taxable base - INPS = substitute tax base
revenue - INPS - substitute tax = rough net