Evaluating the 85,000-Euro Revenue Threshold
The ongoing consultation examines the regulatory framework introduced by article 1, paragraph 54, of Law No. 197 of December 29, 2022, which is the 2023 Budget Law. That specific legislative act elevated the previous revenue and compensation limit from 65,000 euros to 85,000 euros for both entering and staying within the flat-tax system.
Taxpayers, professionals, and interested parties can access the evaluation process online in an open format. The stated goal is to gather direct evidence and operational feedback to assist the financial administration in assessing how the higher threshold alters business behavior. The initiative is structured to collect useful information for the financial administration.
The consultation specifically asks participants whether the 85,000-euro limit proved decisive for entering the regime after 2022, and if it actively fostered the expansion of businesses for existing titleholders. The questionnaire also investigates whether administrative simplification or economic convenience played the primary role in selecting the flat-tax framework, while offering accountants and professionals assisting taxpayers an opportunity to report operational criticalities and concrete proposals.
Evolution of the Flat-Tax Limits
The flat-tax structure operates under the governance of Law No. 190 of 2014, reserved for individuals engaging in business, artistic, or professional activities on an individual basis.
Over the past decade, the revenue boundary has undergone repeated legislative adjustments. Law No. 208 of 2015 raised limits from 30,000 euros for professional activities up to 50,000 euros for wholesale and retail trade, building upon differentiated thresholds originally outlined in Annex No. 4 of Law No. 190 of 2014.
Law No. 145 of 2018 established a unified limit of 65,000 euros starting from the 2019 tax period, removing differentiation based on the specific type of economic activity. The 2023 Budget Law pushed that ceiling to the current 85,000 euros, thereby expanding the subjective perimeter of the regime and the possibility of remaining within it for growing activities.
Submission Deadlines and Questionnaire Structure
The assessment tool consists of four selective-response questions alongside two open-ended inquiries. Responses to the open-ended segments are strictly capped at a maximum of ten lines. Submissions must be non-anonymous and directly relevant to the subject matter.
The deadline for transmitting all comments is set for November 18, 2026. The administration holds no obligation to issue individual replies to submissions, and the collected insights do not legally bind future regulatory inquiries.
Transition Into the 2027 Single Text for Direct Taxes
The regulatory horizon for this tax framework is scheduled for structural codification starting January 1, 2027. From that date onward, the flat-tax regime will fall under articles 232 through 243 of Legislative Decree No. 117 of June 19, 2026, establishing the new Consolidated Text for direct taxes.
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