Maneuver: flat tax up to 100 thousand euros, costs 300 million when fully operational

From 2027 the ceiling for the application of the flat tax to the self-employed rises from 85 thousand to 100 thousand euros, but the application of VAT remains between 85 thousand and 100 thousand euros. The budget law provides for this. The technical report, which estimates "around 41,000 subjects will opt for the flat-rate regime due to economic convenience in terms of lower taxes owed", calculates effects on Irpef already in 2027 (due to the missed advance payment for 2028) amounting to 247.2 million, which will rise to 310 million in 2028 and 302.6 from 2029.

The flat-rate regime ceases to apply in the same year with revenues or higher compensation exceeding "115,000 euros, for the purposes of income taxes and related surcharges, and 100,000 euros, for the purposes of value added tax".