What are the obligations of the Flat-Rate Regime?

[suchona.kani.z]

[(43,379.00 x 24.00%) + (Taxable Income - 43,379.00) x 25.00%] – 35%
above the maximum threshold of €78,965.00 the maximum amount is paid, equal to €17,783.58.
Do all these numbers make your head spin?

I have prepared a Google Sheet that allows you to easily do all the calculations you need .
Download it or add it to your drive (it also allows you to make a summary assessment of the convenience or otherwise of the Flat Rate Scheme compared to the analytical one).

The bureaucratic obligations within the Flat-Rate Regime are divided into three distinct parts: basic obligations, obligations related to foreign operations and obligations for those who have employees; let's look at them one by one.

Basic obligations
The basic obligations are those operations that a normal greece email list flat-rate taxpayer must always do:

numbering and storage for 10 years of tax documents (sales invoices, purchase invoices, customs documents, register of fees);
electronic invoicing for VAT numbers with revenues exceeding €25,000 from 1 July 2022 and for all VAT numbers from 1 January 2024;
issuing of electronic receipts for OFFline trading activities;
preparation and submission of the tax return;
pay taxes, of course!
Obligations for foreign transactions
The Flat-Rate Regime has no limits on exports, imports and intra-community transactions, unlike other previous simplified regimes.

In transactions (purchases and sales) with foreign countries, some particular obligations arise, some of which also apply to flat-rate taxpayers:

VIES registration , if community operations are carried out;
integration of the invoice for foreign purchases and payment of the related VAT via F24 (or registration with IOSS), by the 16th of the month following the month in which the operations were carried out;