minimum Taxpayers are sole proprietors and individual professionals that:
1) in the previous year:
- have earned income or compensation not exceeding 30,000 €
- had no employees or consultants ( even after the project)
- did not have any export supplies
- have not paid for participation in the profits associated with intake of only working
2) in the previous three years have not made any purchases of equipment for an amount exceeding € 15,000 (capital goods only partly used as part of its business or self-employed express a value equal to 50 percent of its fees)
3) setting up in business and assume they satisfy the conditions in points 1) and 2). The limit of € 30,000 of income or compensation shall be briefed annually. For example, for a new business that begins September 1, 2008 the limit is 10,000 (4 / 12 of 30,000).
The advantages of the new tax regime include the following the following tasks:
personal income tax and additional
are no longer owes income tax and additional regional and local authorities.
The new scheme involves the application of a substitute tax of 20 percent income tax, calculated as the difference between revenues and expenses or fees incurred, including capital gains and losses of assets related to the company or the profession.
Income is determined by the application on a cash basis, which involves an immediate and full recognition of expenses, including those related to capital goods (a situation much incentive especially during start of production).
Since income may be deducted for full social security contributions, including those paid on behalf of company employees tax-dependent family and those paid to employees not paid but for which the holder has not exercised his right of recourse.
E 'permitted to offset losses carried forward from previous years.
Tax losses can be brought down further by income earned in tax years following, but not later than the fifth.
Exemption from VAT obligations for VAT: No payments, statements, communications, records keeping and retention.
Note: All invoices shall be issued without the addition of VAT and VAT will be deducted from the purchases: consequently, the VAT becomes a deductible expense income.
Exemption from IRAP IRAP resulting in zero total cost to the tax.
Studies Industry
Exclusion from the application of field studies and benchmarks with the advantage in terms of cost reduction and compliance related.
documentary
Compliance Exemption from registration requirements and bookkeeping.
Exemption from dispatch lists customers and suppliers. It is only compulsory
:
- numbering and conservation of purchase invoices and customs declarations;
- certification fees;
- The retention of documents issued and received;
- the integration of intra-EU invoices or under the reverse charge;
- ownership of a bank account or post office.
not be considered taxable minimum, and then use this scheme:
- individual enterprises and individual practitioners in the previous year:
- had revenues or fees exceeding 30,000 €
- were employees or associates ( even after the project)
- have
export supplies - have provided profits to be associated with participation in the labor supply of only
- businesses and individual professionals individuals who have made purchases in the previous three years of capital equipment for an amount exceeding € 15,000 (capital goods only partly used as part of its business or self-employed express a value equal to 50 percent of its fees)
- sole proprietors and individual professionals starting operation and presumed to be within the conditions set out in paragraphs 1) and 2). The limit of € 30,000 of income or compensation shall be briefed annually. For example, for a new business that begins September 1, 2008 the limit is 10,000 € (4 / 12 of 30,000).
also can not be minimum taxpayers:
- Those who make use of the special VAT scheme - pdf
non-residents - who exclusively or primarily conducting transfers of real estate (buildings and building land) and new means of transport
- who, together, participate in society of persons, associations or limited liability company owns a narrow base who have opted for fiscal transparency.
So in summary, you exit the system in these two cases:
a) From the year following that in which it is not even one of the conditions or is made a condition of exclusion
b) From the same where the proceeds or compensation received exceeds the limit of 45 000 €. In the latter case we have an obligation to pay the VAT by the spin-off from payments documented since the beginning of the tax period
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