Flat rate, the changes encourage black

Fight against the undeclared undermined by the exclusion from the flat-rate regime of pensioners and employees with work and / or similar incomes over 30 thousand euros. Furthermore, the reduction of a year of assessment times will not be sufficient to push the flat rate towards electronic invoicing, but the desired push will derive from the introduction of electronic sending of fees, which will soon be mandatory for these micro tax payers.

These are the exceptions made by the National Council of Chartered Accountants and Accounting Experts (Cndcec) to the amendments (Article 88 of the Budget Bill 2020 – Act) introduced in the flat-rate scheme, referred to in paragraphs 54 to 89, of the art. . 1 of Law 190/2014, during the recent hearing (11/11/2019) on the budget for 2020 (Senate act No. 1586), in the joint presence of the two budget commissions. The document, which summarizes the hearing, shows that the art. 88 of the bill budget 2020 reintroduces, as a condition for access to the flat rate scheme with a substitute tax of 15%, the limit of expenses for dependent or ancillary work for collaborators, raising it to 20 thousand euros (higher than 5 thousand euros provided until 2017 ), and reinstates the exclusion of taxpayers who have earned income from employees or assimilated persons exceeding the amount of 30 thousand euros, with the sole exception of the presence of a termination of employment, having to refer to the entity detectable in the period d previous tax. Furthermore, the cause of exclusion from the flat-rate regime consisting of participation in partnerships, associations and family businesses as per lett. d), paragraph 57, of the art. 57 of law 190/2014. Furthermore, taxpayers, except for the transitional moratorium period (between 1 January 2020 and 06/30/2020), during which specific simplifications are envisaged, will have to transmit electronically the fees starting from the next 1 January, despite the fact that they do not charge the VAT in retribution and are exempt (except the above-mentioned reward) from electronic invoicing. It is noted that the recovery of the threshold of 30 thousand euros of income from dependent or assimilated labor can only exclude numerous small tax payers from the application of the regime in question, with inevitable repercussions on the undeclared activity of marginal type that pensioners and employees they usually perform as a secondary activity and that, thanks to the introduction of this regime and the possible coexistence of several activities, have been regularized with the opening of a VAT number. The second distortion concerns the rewarding of those who, although not obliged, will decide to issue invoices in digital form; rewarding consisting only of a one-year reduction of the broad assessment terms currently envisaged by the current provisions which appears to be insufficient to incentivize a large number of lump-sum subjects to abandon the paper form.

Given that, for accountants, the exclusion of assessments based on simple presumptions, as per lett. d), paragraph 1, art. 39 of Presidential Decree 600/1973 could be a much more interesting incentive for the transition to electronic invoicing, it should be remembered that even this award form could inevitably be neutralized by the obligation introduced, starting next January 1st, of electronic storage and transmission telematics of fees for subjects who have achieved a turnover of less than € 400 thousand including, therefore, in the absence of future interventions, taxpayers in a flat rate, as per paragraphs from 54 to 89, of art. 1 of the law 190/2014. Finally, from the new legislative framework, the problem of exclusion from the application of the flat-rate scheme for taxpayers participating in personal companies, associations and / or family businesses is absolutely not solved. This condition has led, even in the previous tax periods, to a complete disaggregation of collective legal entities for the exercise of business or professional activities, in a socio-economic context that should have, on the contrary, encouraged all forms of aggregation , in the interest of the market and the small self-employment sector.

Fabrizio G. Poggiani

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