Guide to the subsidized regime for new initiatives - Part 1

The introduction of the Finance Bill last year accounting regime facilitated for minimum taxpayers (the so-called "forfettone," of which so much has been spoken) has prompted the legislature to wipe out several facilitative regimes existing in truth had a very little success, to replace them with the new regime when the former Minister Padoa Schioppa has focused firmly.

There is only one existing subsidized regime that has survived the zeroing of 2007: This is the so-called "forfettino", ie the accounting regime facilitated for new business initiatives and self-employment in our legal system introduced by art. 13 of L. 388/2000.

Small business owners or budding professionals can therefore choose today between the two facilities, if it meets the conditions, but the choice between one and the other is far from easy, as both have advantages and disadvantages which should be given some attention.

In both cases, however, the benefit is reserved for entrepreneurs and professionals who are also individuals: they are excluded from accession bodies of all kinds including the companies.

A clarification is also essential: while the "forfettone" is adoptable at any time, the "forfettino" can be selected only with an explicit option in the complaint of the opening of VAT. This facility has in fact addressed only to new productive initiatives, so that no firm can adopt that scheme already in operation at a later time.

Which is why, who requires the opening of VAT without immediately having opted for the scheme will no longer regret it, because this forgetfulness is irrevocable.

Those who decide to opt must verify the presence of all the requirements of the law: the novelty of the initiative, the reduced volume of business, compliance with social security.

What are the requirements that must hold together to adhere to the "forfettino"?

First, it is necessary that it is in effect a new initiative, it must not be found in any way in the continuation of the work already performed earlier in another form. The only exception is for professionals who are on their own after the internship office.

Second, it is necessary that the business volume (determined by the ordinary rules of the law VAT) does not exceed certain thresholds: € 30,987.41 for professionals and companies providing services. or € 61,974.82 for the companies that operate the supply of goods.

 

The legislator wants in fact facilitate the market entry of any new initiatives productive, but only those more fragile.

Of course, at the time when it presents the complaint to login and you opt for the regime of "forfettino", the requirement of reduced business volume is only presumed and can be confirmed only by the facts later.

Finally, you must fulfill all the obligations of social security and insurance: therefore, it is imperative to INPS and INAIL or subscribe to any different agencies are responsible, and regularly pay the contributions for themselves and for any employees.

 

The subsidized regime lasts for three years, within which the requirements must be consistently adhered to; their non-compliance, however, result in disqualification from the facilities.

If there is no forfeiture, the tax shall be automatically terminated on 31 December of the third year. But even before then, you can at any time revoke membership if you decide to switch to the "forfettone" or the ordinary accounting regimes not subsidized.

 

 

20/12/2008

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Translated via software

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Source:

Italian version of ReteArchitetti.it