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:
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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