Budget Law: VAT payments penalized in maneuver

penalties
In detail, VAT numbers lose a total of 208.8 million euros in 2020, almost 1.8 billion in 2021 and 1.2 billion in 2022. The measures that penalize them are the abolition of the 20% flat tax for those who collects from 65 thousand to 100 thousand euros and the changes to the flat rate regime, which introduce new posts.

Reliefs
"As self-employed workers – says the president of the National Council of Accountants, Massimo Miani – we do not contest a priori these interventions, some of which may even be considered acceptable, but we find it unacceptable that not even one euro of the resources recovered from these changes has been re-used to favor of the same VAT number sector, for example extending the 15% regime up to 65 thousand euros also to those who carry out the activity in associated form, so as to avoid penalizing aggregations between professionals and individual firms ”.

The Forensic National Council shares these observations, expressing "disappointment at the lack of attention paid to self-employed workers". The president of the Order of Lawyers, Andrea Mascherin, believes that interventions are needed for self-employed workers, "especially for the new generations who must be guaranteed the possibility of organizing modern professional structures", introducing simplifications beyond reducing the tax burden.

The proposals
The lawyers' proposal: “deduct legal expenses, at least for the more socially sensitive matters, such as penal, family, work, minors. We are confident that the necessary changes may arise from the parliamentary process. We want to consider the era, not remote and that it would be a serious political mistake to resurrect, of an ideologically hostile approach to self-employment closed.

In a nutshell, the 2020 Budget Law and the related fiscal decree eliminate the possibility of applying the 20% subsidized taxation to the VAT numbers that derive between 65 thousand and 100 thousand euros (the rule was included in the maneuver of the year, with entry in force 2020, and has now been eliminated, so it will never be applied).

However, the flat-rate scheme with a rate of 15% up to 65 thousand euros remains, but there are some restrictions with respect to the current legislation: 20 thousand euros for employee compensation, no flat-rate scheme for those with an employment income above 30 thousand EUR.