VAT registration, double flat tax regime: choice between minimum and standard rates

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In the rush of meetings and technical meetings preceding the finalization of the maneuver, the hypothesis of a compromise on changes to the flat tax of 15% for VAT entries also appears. A hypothesis on which the convergence of the majority forces could be registered, after the underlining arrived from the Five Stars and published on the blog of the Movement: «We introduced the flat tax for VAT games under 65 thousand euros last year, because it is a measure that helps young professionals. Hitting two million young professionals to fund other measures means feeding a war between the poor. We are not there ".

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Double regime and optionality between minimum and standard rates
The solution that the representatives of M5S, Pd, Leu and Italia Viva are studying and on which, together with the other hot issues that are the subject of the division (from the roof to the cash to the sugar tax, from the taxes on the home to the penalties on Pos), will be faced face to face at the beginning of next week basically provides for a dual regime. On the one hand, the flat rate would remain up to € 30,000 in revenues or fees. On the other hand, we could leave the choice between analytical and flat-rate from 30 thousand to 65 thousand euros. Everything always with a rate unchanged at 15% (or 5% in the case of start-up).

In this way it would not be possible to defeat what was indicated in the Dpb and at the same time meet the requests received from the productive categories, with the representatives of the network of Italian companies that have already expressed their opposition to the obliged return and for all (therefore without distinction of revenues or compensation) of the analytical calculation between revenues and costs incurred in the activity (and documented).

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