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04.10.2012 - MINIMUM TAXPAYER REGIME: duration and requirements

On the video we present today (the second of three introduced) Agenzia delle Entrate focuses on:


Those who start the business can take advantage of the minimum taxpayer regime (regime dei contribuenti minimi) in the first year and the following four. At the end of the fifth year those who have not reached the age of 35 can continue to take advantage of this system.


The requirements are as follows:

  • A candidate must have residence in Italy;
  • His/her income or benefits must not exceed € 30.000;
  • A candidate must not to export;
  • A candidate must not to pay salaries to third parties (employees, partners, shareholders. In the latter case, if they are regular workers);
  • Expenses to acquire depreciable assets must not exceed € 15,000 over three years (including leasing and rental agreements).

Not observing even one of these requirements will result in not being qualified for the regime with effect from the following year.

In fact, if the income exceeds € 45.000, the regime must be left in the same year and all the regular obligations (invoice records, VAT returns, declaration documents) must be fulfilled in a retroactive way, from the beginning of the year.


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