The scheme accounting / tax firm may be defined as the set of documents to keep and formalities to be complied with to be in compliance with the tax authorities and the civil code and the exact calculation of the result of 'exercise.
schemes are quite numerous and very different from each other and must, by law, apply to the company at least one of these schemes.
accounting schemes are: Ordinary
Simplified (for smaller companies)
relief for taxpayers minimum
Substitute for new initiatives (so-called "forfettino)
ordinary accounting regime and 'mandatory for companies and for other companies (including individuals) when the revenues the previous year or those provided for start-ups exceeded:
€ 309,874.14 in case the activity consists of services
€ 516,456.90 in the case of other activities
E 'optional for all companies which are not covered in previous cases.
simplified accounting regime
It 's the natural scheme for self-employed, sole proprietorships and partnerships when revenues for the year above or those provided for new businesses fail:
€ 309,874.14 if the business is in services
€ 516,456.90 in the case of other activities
accounting scheme of relief for taxpayers minimum
E 'the natural scheme for individuals (sole traders, self-employed), where the following requirements related to the previous year or, with estimates for new businesses:
· Volume turnover not exceeding € 30,000.00
· non-performance of exports
Absence of employees or
· purchasing of goods not exceeding € 15,000.00 in the last 3 years
are excluded individuals subject to special tax regimes (eg, farmers, publishers, etc..), And non-residents and traders making supplies of buildings, building land and resources of transport.
Also excluded are entrepreneurs or professionals who have interests in partnerships, associations or Srl
replacement scheme for new initiatives (so-called "forfettino)
Its application requires an option to be made during the presentation the declaration of commencement activities.
E 'can use this system for up to three years, but even before of that period the taxpayer's renunciation of the system can communicate easier.
E 'can be used by sole proprietorships (including family) and self-employed, where the following requirements:
• The taxpayer must not have exercised in the past three years (ie before the new initiative), professional or business activities , even in association
· The new activity must not be an extension of a previous activity, although activity as an employed or self
· The new company must be in compliance with social insurance obligations, insurance and administrative
· Annual revenues not devono essere superiori a € 30.987,41 (per le prestazione di servizi) o a € 61.974,83 (per le altre attività )
· Gli stessi limiti posti ai ricavi di cui al punto sopra, riferiti all’anno precedente, valgono per il caso di subentro in un’impresa già esercitata da altro soggetto
