The most important intervention of the maneuver for professional traders artisans with the VAT number is the strengthening of the fixed fee. The flat tax of 15% will no longer be usable only by those who have revenues of up to 65 thousand euros. The ceiling, with the 2023 budget law, rises to 85 thousand euros. With the single replacement rate (which replaces personal income tax, Irap and VAT) of 15%, savings can in some cases reach almost 10,000 euros per year. For example, a professional resident in Rome with 85,000 euros in revenues, how much will he pay? Once the profitability coefficient has been applied (78% in the case of professionals) and the contributions have been paid, the taxable amount is reduced to 53,703 euros for a tax of 8,055 euros. A nice saving compared to the normal personal income tax regime which would have cost 18,019 euros. A benefit of 9,964 eurosobserves Maria Cecilia Guerra, former undersecretary for the Economy and professor of Finance at the University of Modena and Reggio Emilia. The advantage is reduced, even by a lot, for other categories, for example, traders who, having higher costs, have a much lower profitability index (in their case of 40%). But choosing the flat tax is very often convenient compared to the ordinary personal income tax regime, so much so that already 2.1 million VAT numbers have chosen this regime when the revenue ceiling was set at 65 thousand euros. Other tax savings are envisaged for self-employed persons and professionals who declare more than in the previous three years (incremental flat tax). On the additional income, within the limit of 40 thousand euros, they will still pay 15%.
Fiscal peace
On the tax truce front, there is the cancellation of bills up to one thousand euros and the installment of those of a higher amount. But these rules affect all taxpayers, including employees. Addressed to the self-employed and professionals, on the other hand, is the possibility of paying in installments and with minimal penalties the taxes duly declared in recent years, but not paid. The rule that cancels the obligation to accept payments in electronic money only for amounts less than 30 euros is aimed in particular at small businesses. Moving from tax provisions to those for the family, the self-employed benefit, like all other workers, from the strengthening of the single and universal allowance. The Meloni government confirmed and strengthened the reform of the previous executive, which for the first time had extended the child allowance to the self-employed as well. In the draft issued by the Council of Ministers, article 64 is one of those still blank, but in the statement released by Palazzo Chigi last Monday it is announced that the allowance will be increased by 50% for the first year of the child’s life and by a additional 50% for families made up of three or more children.
