Reasons for exclusion from the flat-rate scheme

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The revenues and costs of the Flat-Rate Regime are evaluated according to the cash principle, that is, based on when they are actually collected or paid.

Therefore, if €80,000.00 is invoiced in a year but only €60,000.00 of this is collected, there will be no exit from the Regime, even though the nominal turnover (not collected) is greater than €65,000.00.

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The causes for exclusion from the Flat-Rate Regime are more numerous and represent, as we will see when we talk about exiting the Flat-Rate Regime, the aspects to be taken into greater consideration:

The owner must be resident in Italy or resident in one of the cambodia email list states belonging to the agreement on the European Economic Area (EU countries + Iceland, Norway, Liechtenstein and Switzerland) that has at least 75% of its revenues here in Italy.
No application of a VAT Simplified Regime, or those special VAT regimes (publishing, agriculture, marginal sales of used goods, etc.) that allow those who exploit them to apply lower rates or different methods of calculating the Tax on their sales.

Since these regimes are optional, it will be sufficient not to adhere to them (for example, for activities already operating in the Analytical Regime, indicating the exit from the VAT simplified regime in the appropriate declaration) to be able to benefit from the Flat-Rate Regime.
No application of Patent Box, i.e. a regime (also optional) of preferential income taxation for income deriving from the use of patents, trademarks and legally protectable intangible assets.
The main activity carried out by the company must not be the sale of new buildings or means of transport.