They incurred total gross expenses not exceeding EUR 20 000 for ancillary work, work by employees and fees for staff, including on a project basis, including sums paid on a profit-sharing basis to associates contributing solely work and sums paid for work performed by the entrepreneur or their family members.Īnyone starting a business can also access the flat-rate scheme by declaring in their VAT return that they presume to meet the requirements.Ĭauses of termination of the flat-rate scheme.If several activities are carried out under different ATECO codes, the sum of revenues and fees for the different activities carried out must be taken into account They received revenues or fees not exceeding EUR 85 000 per year (the previous amount of EUR 65 000 was amended by the 2023 Budget Law).The flat-rate scheme is available to taxpayers who met all the following requirements in the previous year: The flat-rate scheme is a favourable tax scheme for natural persons engaged in business, arts or professions.
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