The Italian Revenue Agency clarifies the threshold conditions of access to the flat-rate system.
Following the publication of Reply No. 257, the Italian Revenue Agency stated that access to the flat-rate system provided for in article 1, paragraph 57 lett d-ter, Law 190/2014 is precluded to the taxpayer whose employment activity is still in existence and where the employee receives an annual income that exceeds the threshold of 30,000.00 euro, since the impediment cause is integrated and it can be applied in case of employment relationships abroad.
Exceptions for non-residents to access the flat-rate regime
In fact, non-residents cannot benefit from the flat-rate regime, with the exception of individuals who:
- Are resident in one of the Member States of the European Union
- Are resident in a State which is a party to the EEA Agreement that ensures an adequate exchange of information
- Produce in Italy an income which constitutes at least 75% of the total income
