Flat tax and new flat rate scheme: who knows and needs to know

From the plant of the new Flat Tax, which is gradually emerging in Parliament, others emerge two posts: the bond of employee compensation accumulated that will not have to exceed the threshold of 30 thousand euro and the bond of personnel costs employee or for collaborators who will not have to overcome the 20 thousand EUR.

It should also be remembered that the renewed facilitation of VAT numbers has phase two of the previous Flat Tax version canceled launched by the first Conte government, which wanted to extend the benefits from the second year up to the 100 thousand euros of income.

Then other questions remain, which will be gradually resolved during the parliamentary procedure, also considering questions of opportunity and squaring the budget. Some points, however, would seem to be firm now and concern the lot of incomes and that of costs.

Flat rate for income in 2019 – Unlike last year, it will not be possible to wait for 2020 to determine who will remain in the flat-rate scheme, but the income threshold and any restrictions will inevitably concern the "crystallized" situation of 2019. It is therefore inevitable that autonomous and professionals begin to take into account the income received and, if possible, postpone any collection, especially if of an extraordinary nature to the new year.

ESCAPE FROM SRL AND ASSOCIATIONS – There is little time yet to decide whether to access the flat-rate scheme by liquidating any holdings or shares in partnerships or limited liability companies or, again, in a professional association, which would result in exclusion from the flat-rate scheme and the advantages guaranteed by the Flat Tax.

EXCLUDING THE "ROLLING" OF THE COSTS – The phenomenon of so-called "reversal" of costs among professionals will not be taken into consideration to verify the failure to pass the threshold of 65 thousand euros. It often happens, in fact, that two or more professionals divide the operating structures (office) and that only one is the holder of the lease and utilities. The Inland Revenue has already clarified that the sums charged will not be in the nature of compensation for the holder of the contract and utilities and must be considered in direct reduction of costs.

BETTER USE THE INVOICE – other conditional benefits are provided for those who will benefit from the facilitated regime. Among these voluntary use of the e-bill, which will guarantee to those who want to voluntarily use electronic billing, 1 year discount on the tax assessment period (not 5 but 4 years).