Regime forfettario 2026: rates and INPS

If you live in Italy as a self-employed person (libero professionista) and have opened a Partita IVA, taxes for the self-employed become not a one-time formality but an annual process. Most often people choose the regime forfettario - a simplified regime with a reduced rate. This is not legal advice, but an overview based on community experience; all the figures depend on the year, activity code and family composition, so always verify any amount on the official website agenziaentrate.gov.it and with a licensed accountant (commercialista).

It is convenient to estimate the forfettario tax and INPS contributions for your turnover in the calculator:

What is the regime forfettario

Forfettario is a simplified ("flat-rate") tax regime for the self-employed with a small turnover. In Italy there are two main regimes for the self-employed: forfettario (preferential) and ordinario (ordinary, with a progressive IRPEF scale). The main differences of forfettario from the ordinary one, based on community experience, are:

• income is taxed at a single reduced rate rather than the progressive income-tax scale;
• the tax base is calculated not on all revenue, but via a reducing profitability coefficient (coefficiente di redditivita), which depends on your ATECO activity code;
• less reporting and simpler accounting, many keep it themselves in a program or via an accountant;
• the return is filed as a separate module (according to the community, the LM module within the Redditi PF).

According to the community the turnover limit for forfettario is around 85000 euro a year (it was raised at one point from a previous, lower threshold). An important detail: when calculating this limit all turnover is counted, including foreign, not only Italian. Whether the regime suits you specifically and what limit applies this year - verify on agenziaentrate.gov.it, because the conditions change periodically.

Two more non-obvious nuances from the chats about this limit:

• if the Partita IVA was opened not from the start of the year, the limit, according to the community, is counted proportionally to the months worked. That is, if opened at the end of the year the available turnover ceiling turns out noticeably below 85000, and this may not be enough to confirm income for the residence-permit renewal - plan the opening date with this in mind.
• according to the community there is also a hard threshold (they name around 100000 euro): if exceeded during the year, the right to forfettario is lost already in the current year, and the documents have to be reworked onto the ordinary regime with a tax top-up. So closer to the end of the year the turnover is counted especially carefully. The figures are approximate - verify the current ones on agenziaentrate.gov.it.

I almost got caught on the opening date: I set up the Partita IVA at the end of the year and only later learned that the regime's limit is cut proportionally to the months. For a first renewal this is critical - you physically cannot accumulate the turnover. If you have a choice, open it so that the first tax year is a full one.

The main plus of forfettario is simplicity: invoices, an annual return and two payments. But it is not advantageous if you have large real expenses: you cannot deduct them, the tax is calculated on an imputed share of revenue. Calculate both regimes before opening, not after.

A frequent confusion: an employee thinks they can "switch to forfettario". No. Forfettario is tied to a Partita IVA - you are an independent contractor, not an employee. It is a different nature of income, and it is decided not by desire but by your real employment structure.

If you are relocating after several years abroad and work as an employee or under ordinario, compare the forfettario with the relocation benefit - see the impatriati regime: who qualifies.

Who cannot use forfettario

According to the community the regime has not only a turnover limit but also several entry bans, which newcomers often learn about only after opening a Partita IVA:

• Employment salary or pension in the previous year. If in the previous year you received employment income or a pension above a certain ceiling (the chats name figures around 30000-35000 euro), forfettario is, according to the community, unavailable in the current year. Verify the current threshold on agenziaentrate.gov.it.
• Invoicing mainly a former or current employer. According to the community the regime is closed if you issue invoices predominantly to the party you were employed by in the last couple of years or are employed by now - this is a safeguard against moving employees onto a Partita IVA. See the exact conditions and exceptions in the official tax-office materials.
• According to the community there are other grounds for refusal too (for example, linked to holdings in companies) - the full list is on agenziaentrate.gov.it. This is not legal advice: check your case with a commercialista before opening, not after.

The 5 or 15 percent rate: where not to go wrong

According to the community the forfettario tax rate comes in two kinds: preferential and standard.

• 5 percent - the first years for a new activity (nuova attivita), if you meet the conditions.
• 15 percent - after the preferential period or if the new-activity conditions are not met.

The most painful mistake from the chats: the accountant opened the Partita IVA on forfettario but set 15 percent straight away instead of the preferential 5, without marking nuova attivita. To change it retroactively, according to the community, is no longer possible - the rate stays for the whole period.

I opened a Partita IVA through a third-party commercialista, and then saw that 15 percent was set, not 5. They did not even show me the opening module. I asked at the service - the answer was that the choice was made from the very start and it cannot be changed to new activity retroactively. Check the rate straight away.

In such a situation I would not give up and would get a second opinion, even a paid one. Over a horizon of several years the difference between 5 and 15 percent is noticeable money, and a single consultation can pay for itself.

How can you even check what rate you have? According to the community it is visible only in an already submitted return - via the LM module, or if you request the submitted module from the accountant. Do not rely on verbal assurances, ask for the document. The rates and the conditions of the relief themselves change - verify the current details on agenziaentrate.gov.it.

The reducing coefficient of the tax base

The key idea of forfettario: tax is levied not on all income, but on its share set by the coefficient for your ATECO. According to the community, for a number of IT and service codes this profitability coefficient is around 67 percent. That is, from revenue first a non-taxable part is "subtracted", and only the remaining roughly two thirds fall into the tax base. See the table of coefficients by ATECO code in the official tax office materials - do not pick a code "by eye", it affects both the tax and the confirmation of income for the residence permit.

A frequent confusion from the chats: for many types of activity the coefficient, according to the community, is around 78 percent, but for IT development and consulting (codes in group 62) it is around 67 percent. The accountant sometimes sets 78 by default, and then the calculation "drifts". This also matters for the residence permit: the questura looks at the tax base (reddito imponibile), not at the sum of your invoices. According to the community the same required income with a coefficient of 67 percent requires noticeably more invoiced turnover than with 78. Check your coefficient against the official table.

It threw me that the law on renewal mentions the tax base, not "how many invoices you issue". With my coefficient of 67 percent, to reach the required base for a family I had to show by invoices noticeably more than I thought. Calculate exactly from your coefficient, not from a nice income figure - and better with an accountant.

Do not choose an ATECO code by a name that seems similar. I took one close in meaning, and it turned out to have a different coefficient, and the whole calculation drifted. It is cheaper to pay an accountant once for the correct code than to rework the return later.

INPS and the tax itself: what the sum is made up of

Based on community experience the main burden is not the tax at all, but the INPS contributions (pension and insurance). For the self-employed on forfettario without a professional fund this is, as a rule, the gestione separata. The rough calculation logic that members describe looks like this:

1. the tax base is taken (revenue after applying the ATECO coefficient);
2. INPS contributions are paid on it - according to the community around a quarter of the base (a reference point of around 26 percent);
3. the contributions paid are subtracted from the base, and the simplified income tax is paid on the remainder - according to the community a few percent (often named as 5 percent for those who meet the conditions of the preferential rate for new activities).

In total, for many it is exactly the INPS contributions that make up the largest line. They are paid, according to the community, in advance and on the year's results: the reference points in the chats are an advance closer to November, a top-up together with income tax by summer, payment by the F24 form (including via a banking app). These percentages, rates and dates are a reference point per the community at the time of writing, not law; verify the current values on inps.it and agenziaentrate.gov.it.

Two practical nuances that people often stumble on:

• Which fund. According to the community the gestione separata is convenient in that it has no mandatory fixed payments - you pay a percentage of the base and that is it. The funds for artisans and traders (artigiani, commercianti) have a lower rate (the chats name around 24 percent), but mandatory fixed contributions appear several times a year on a notional minimum income, even if you earned less. So with a small turnover the gestione separata often turns out calmer, with a large one - the opposite. Another detail from the chats: funds with fixed payments may not register you without a ricevuta (the receipt for the residence-permit application), whereas the gestione separata will register you.
• The first and second year. According to the community, in the first year contributions are usually not paid at all, but in the second year two parts arrive at once - the final settlement for the first year and the advance for the current one. Because of this the second year is heavier in burden, and the sum is worth setting aside in advance rather than meeting as a surprise.

In the first year it relaxed me that there were as if no INPS contributions. And in the second year it hit at once for the previous year plus the advance for the current one - almost double. Now I set aside a little for contributions every month, so the summer top-up does not knock me out of the budget. It is not a punishment, it is just a schedule.

The choice of INPS fund at the start is underrated. The gestione separata without fixed payments is often calmer for those with a small and unstable income: there is no situation where you earned little but the fixed contribution is still demanded. But this depends on your turnover and activity code - decide together with an accountant, not on advice from a chat.

INPS contributions really do hurt, but it is part of the rules. I build them into the price of my services from the very start, otherwise by the top-up deadline the sum looks like an unpleasant surprise. Calculate the full burden, not just the tax percentage.

Worked example

Let us lay the same logic out on a hypothetical example. All the figures here are synthetic and illustrative - a reference point, not a calculation of your case; verify the current rates and coefficients on agenziaentrate.gov.it and inps.it and calculate with an accountant. Take a freelance developer (a group 62 code) on the preferential rate for a new activity, gestione separata, for one full year.

1. Invoiced turnover (fatture) for the year - let it be 40000 EUR.
2. The profitability coefficient for group 62 is a reference of around 67 percent. The tax base: 40000 x 0.67 = 26800 EUR. The remaining third of the turnover does not fall into the base.
3. INPS contributions (gestione separata, a reference of around 26 percent of the base): 26800 x 0.26 = around 6968 EUR. This is, as a rule, the largest line.
4. The base for the tax = the base minus the contributions paid: 26800 - 6968 = 19832 EUR.
5. The single tax at the preferential rate of 5 percent: 19832 x 0.05 = around 992 EUR. If the rate were not preferential but 15 percent, the same base would give around 2975 EUR.

In total, in this illustrative example the combined burden at the preferential rate is roughly 6968 + 992 = around 7960 EUR for the year, that is, most of it comes precisely from the INPS contributions, not the tax itself. Keep separately in mind two things from the article above: in the first year contributions are usually not paid, but in the second year the saldo for the first plus the advance for the current one arrive; and the income line for the questura (reddito complessivo) is already the base after deducting the contributions actually paid, that is, in our example a reference of around 19832 EUR, not the 40000 by invoices. Once again: the figures are hypothetical, the rates and coefficient change - verify the current ones. This is not legal or tax advice.

Until I wrote out my own year line by line, it seemed that forfettario is "5 percent and that is it". But on paper it turned out that the tax really is a pittance, while the INPS contributions are the main sum. Now I simply set aside about a quarter of the base for contributions, and the summer top-up no longer scares me. Everyone's figures are their own, calculate your own coefficient.

I first estimated the income needed for renewal "by invoices" and almost miscalculated. The accountant showed it plainly: the questura looks at the line after the coefficient and minus the contributions, and it is noticeably lower than turnover. Since then I calculate from the base, not from a nice invoice sum.

A separate non-obvious point is the pension on forfettario. Based on members' experience, on retirement the payments may turn out incomplete precisely because of the preferential regime, so some reconsider their status in advance.

About forfettario people often forget the pension aspect: a preferential regime also means smaller pension contributions. Some consciously change their status in advance so as not to get a cut payment on retirement. The decision is individual, your specific case needs calculating.

If you are still only choosing between remote work under a contract and self-employment in Italy, look at the comparison in the article Lavoro autonomo or digital nomad - the tax burden on these routes is different.

When you become a tax resident of Italy

Many think taxes start with getting a residence permit. According to the community this is not so: a residence permit is the right to live in the country, while tax residency is a separate fact. Italy taxes worldwide income precisely of tax residents, while non-residents pay only on Italian sources.

According to the community a resident is usually recognized as someone who meets at least one of the conditions for most of the year: actual presence of roughly 183 days or more; the centre of vital interests in Italy (family, children in school, main home, main business); official registration (residenza) at the place of residence. An important detail from the chats: if you have an Italian residence permit and residenza, a presumption of residency may fall on you, and the burden of proving otherwise falls on you.

A common misconception - "I did not spend 183 days, so Italy does not concern me". In practice they also look at the centre of interests: where the family is, where the home is, where the work is. For myself I simply record the days and keep boarding passes and statements - disputes in this zone are better met with facts in hand.

The whole tax status rests on the facts not contradicting each other: the place where you actually live, the source and means of receiving income, and the papers that fix it. Any discrepancy between them will sooner or later require explanations, so it is wiser to assemble this picture together with an accountant already at the start.

For more on the first registration steps, see the article Codice fiscale, residenza and tessera sanitaria.

Double taxation with Russia: what is important to know

A painful topic for those receiving income from Russia. According to the community the treaty on the avoidance of double taxation between Russia and Italy effectively stopped working around 2023: Russia suspended it rather than formally withdrawing, so for the Italian side everything runs "by default" for a while.

In practice this means that the offset of already-paid Russian tax does not happen automatically, and the scheme will have to be justified. Being a tax resident of Italy, you must be ready to prove that the money coming into your accounts is either taxed or not subject to taxation.

I work for a Russian company, they withhold their percentage from the salary there. The question that torments many: do you need to top up on top in Italy and does the offset work. There is no clear automatic mechanism here, in practice this is examined individually with an accountant, and the outcome depends on the documents and your status.

For now the Italian side largely acts as if the treaty is alive. But the mood in the chats is that when the discrepancy is realized, they may send demands to top up for previous years. I prefer not to build my calculation on the assumption that "it will slide".

In my experience the asymmetry matters here: Russia suspended the treaty, and Italy on its side did not cancel it, and on Italian websites you come across explanations that an offset of tax paid abroad is in principle possible. Only the offset is usually small and not automatic - it has to be calculated and justified with documents. Do not take "the treaty does not work" literally, work through your case with an accountant.

With income from Russian property there is a separate story: according to the community, on a sale after long ownership Italy may recognize the exemption from tax in Russia, but only if everything is confirmed by documents (a translation of the contract with apostille and certification). Without this it is hard to prove the origin of the funds. Most CIS countries, according to the community, do not have currently working treaties with Italy - that is, there is a theoretical risk of double taxation. This is not legal advice; the status of the treaties and your case check with a commercialista.

Income from abroad and banks: what to expect

A tax resident of Italy, according to the community, declares worldwide income, as well as foreign accounts and assets (there is a separate section of the return for this, the chats call it RW). Banks notice regular receipts into accounts and may request justification.

A typical case: a freelancer moved, receives small sums from abroad into a European account, and after a year or two the bank starts querying the purpose of the payments, and then a request comes from the tax office. The mechanism is largely automatic: the bank collects justifications and passes the information on. It is better from the start to keep documents for every receipt.

Large sums cannot be solved with cash: on import into the EU above a threshold a declaration is needed, and then you also have to find a bank that will accept cash and not bury you in questions about the origin. I would not repeat such a path - too many explanations after the fact.

Money transfers and the choice of account are covered in the article Bank account and money transfers to Italy. The specific amounts, thresholds and rules change - verify the current details and do not rely on retellings.

Tax on crypto in Italy

For a resident of Italy cryptocurrency is not a grey zone "that as if does not exist", but declarable assets. Under the law and the Agenzia delle Entrate instructions (checked on 30.09.2026), in general terms:

• a yearly tax on the value of crypto-assets - 0.2% of the 31 December value, pro rata to the days held (Law 197/2022, art. 1 para. 146; F24 code 1727), with the assets reported in quadro RW at any amount;
• a tax on realized gains: a sale for euro, spending, a swap into an asset with different characteristics, income from holding such as staking; a swap between crypto-assets with the same characteristics and functions is not a taxable event;
• the gains rate is 26% for 2025 and 33% for gains from 1 January 2026 (26% for euro e-money tokens); the EUR 2,000 allowance was removed from 2025 (Law 207/2024) - the table, a worked example and quadro RW are in Crypto tax in Italy.

Many genuinely do not know how to pay tax on crypto, and so do not pay - not out of malice, but because they do not understand the mechanics. But declaring and calculating it is your obligation, and you will have to keep confirmation of the origin of the assets yourself. This is not a reason to ignore the topic.

If you had crypto before Italian residency, in practice it is shown as initial capital (patrimonio iniziale): the tax office checks the residency period, and where your crypto came from before it - you are not obliged to explain. If, however, you did not declare it already as a resident, you usually go through a correction of the return. Calculate the specifics with an accountant.

A few more points from the chats:

• according to the community any crypto-asset is subject to declaration, down to a symbolic sum - it is shown in that same RW section (the chats stress: "even for 1 EUR");
• crypto losses carry forward against later gains, but no further than the fourth year and only if the loss is reported in the return for the year it occurred (Redditi PF 2026 instructions);
• under the EU DAC8 directive, crypto platforms in the EU collect client transaction data from 1 January 2026, and exchange between tax authorities starts in 2027 - so you should not count on "no one will find out".

I long thought that small crypto could be left unreported. It turned out that for a resident the very fact of ownership is declared, and the exchanges hand over the operation history for previous years anyway. It is calmer to enter it into the return once than to explain the discrepancy later. Be sure to verify the specific figures and thresholds - they change.

All this is community reference points, not law; verify the rates, thresholds and deadlines on crypto in the current official sources and with a commercialista.

Income for the residence-permit renewal

A separate storyline is the renewal of a residence permit on the basis of lavoro autonomo. According to the community, for renewal you need to show that the activity was really carried out and brought in income over the previous year. So members advise not to file a zero return but to declare at least minimal income. If a spouse and children reunite into the family, based on community experience you need to confirm additional income for each family member. Verify the specific thresholds for your questura and year in advance - they are not universal.

An important technical nuance from the chats: the questura, according to the community, looks not at the sum of your invoices and not at a "minimum figure", but at the final-income line in the return (the chats call it reddito complessivo, line RN1). And this is already income after applying the ATECO coefficient and after deducting the INPS contributions actually paid for the year. Hence two consequences: in the first year, when contributions are not yet paid, this line comes out as simply turnover by the coefficient; and from the second year the contributions are subtracted from it, and the final figure turns out lower than it seems by turnover. This is worth building into the calculation of the required turnover in advance.

We had such a case: just arrived, opened a Partita IVA, and the contracts were still being re-registered. We renewed for a year, confirmed income with a Russian return and an explanation that the activity was only ramping up. The main thing was to show understandable income, not a zero return.

In the first year I panicked over taxes until I sat down with an accountant and laid everything out on the shelves. It turned out that the scary figure is mostly the INPS contributions, and the tax itself is small. And that income shown on time is half of a calm residence-permit renewal.

The renewal steps and the long-absence rule are covered in the article Permesso renewal and the 183-day rule.

How much a commercialista and online services cost

According to the community, many do not risk filling out the forfettario return themselves - the module is many pages long, and a mistake can cost more than an accountant's services. Cost reference points from the chats:

• opening a Partita IVA - from free (with a service contract) to a couple of hundred euro;
• annual filing of the return - according to the community on the order of several hundred euro, varies greatly;
• online services for forfettario - according to the community noticeably cheaper than a local accountant; see the current price range in the separate article Commercialista in Italy: how much it costs.

Account separately for electronic invoices (fattura elettronica). According to the community the self-employed on forfettario are now also obliged to issue invoices electronically via the state exchange system (the chats call it SDI) - this is done either through an accountant, or through an online service, or manually in your account. So "doing it yourself" in the case of forfettario also means the regular issuing of electronic invoices on time, not just the annual return. Verify the current rules and deadlines on agenziaentrate.gov.it.

I underestimated the matter of electronic invoices: they must be issued through the exchange system and fairly soon after receiving the money, not once a year for the return. For me this became the main argument for taking an online service - the tax itself is simple, but not forgetting about every invoice on time by hand turned out hard for me.

The preferential regime forfettario provides for a simplified accounting procedure, calculation of the tax base via a profitability coefficient by type of activity, and a single substitute tax. The conditions of application, the revenue limit and the list of coefficients are published on the official website of the tax service.

An important community rule: the accountant will calculate from the inputs you bring. Complaints about "different answers" are more often not about bad specialists, but about people's different starting data. So come with a clear model: who you are, how and from where you receive income, where you really live, what documents your clients have. A cheap alternative for simple cases is CAF (the state tax-assistance centres), which the chats mention for basic returns and certificates.

Once again: this is an overview based on community experience, not legal or tax advice. Family composition, the ATECO code and the applicable regime differ for everyone, so a licensed accountant must calculate your specific case.

Business forms, opening a Partita IVA and choosing an accountant are covered in more detail in the guide to business in Italy. If you are an accountant yourself and considering the move, see the profile commercialista in Italy: which permit fits.

Common myths about the taxes of the self-employed

• "Taxes start with getting a residence permit" - according to the community no, the tie is to tax residency.
• "I did not spend 183 days - Italy does not concern me" - according to the community they also look at the centre of interests.
• "Forfettario can be set for anyone, including an employee" - no, it is tied to a Partita IVA.
• "The 5 percent rate can be reclaimed later if 15 was set" - according to the community not retroactively.
• "Crypto as if does not exist for the tax office" - according to the community these are declarable assets.

Related articles

• Residence permit lavoro autonomo: steps and income thresholds - the whole route from scratch.
• Lavoro autonomo or digital nomad - what to choose by taxes.
• Myth: a Partita IVA by itself gives a permesso - what a P.IVA does not do.
• Bank account and money transfers to Italy - accounts and the origin of funds.
• Codice fiscale, residenza and tessera sanitaria - the first steps.
• Permesso renewal and the 183-day rule - income for renewal and absence.
• Impatriati regime: who qualifies - the relocation benefit versus forfettario and ordinario.
• Partita IVA and business in Italy - business forms, opening a Partita IVA, choosing an accountant.
• Commercialista in Italy: how much it costs - accountant prices and what the support includes.

Official sources

• agenziaentrate.gov.it - Italy's tax service: tax regimes, ATECO codes, tax returns.
• inps.it - National Institute of Social Security: pension and insurance contributions of the self-employed (gestione separata).
• interno.gov.it and portaleimmigrazione.it - Italian Ministry of the Interior and the immigration portal: conditions of stay and residence-permit renewal.
• normattiva.it - the official texts of Italian laws and regulations.

Frequently asked questions

What is the regime forfettario?

According to the community this is a simplified tax regime for the self-employed with a small turnover: instead of the usual progressive IRPEF scale, income is taxed at a single reduced rate, and the tax base is calculated via a fixed profitability coefficient for your ATECO code. Verify the exact conditions and turnover limit on the official website agenziaentrate.gov.it - this is not legal advice.

What is the forfettario rate - 5 or 15 percent?

According to the community the 5 percent rate applies for the first years of a new activity (nuova attivita), and after that, as well as in other cases, it is 15 percent. An important point from the chats: if the accountant did not mark nuova attivita when opening the Partita IVA and set 15 percent, you cannot change it to 5 retroactively. Check the rate in the submitted LM module. This is not legal advice.

Roughly how much tax do people pay on a Partita IVA?

According to the community the main burden is not the tax itself, but the INPS pension and insurance contributions (according to the community around a quarter of the tax base), plus the simplified income tax of a few percent. The specific amounts depend heavily on the ATECO code and family composition, so a commercialista should do the calculation. This is not legal advice.

Does the double-taxation avoidance treaty between Russia and Italy work?

According to the community the treaty effectively stopped working around 2023: Russia suspended it rather than formally withdrawing, and for Italy everything runs by default for a while. In practice the offset of Russian tax is not automatic, and income from foreign accounts you need to be ready to justify. Check with a commercialista and verify the current status - this is not legal advice.

Why show income for the residence-permit renewal?

According to the community, when renewing a residence permit on the basis of lavoro autonomo you need to confirm that the Partita IVA activity was really carried out and brought in income over the previous year. So even minimal but declared income matters more than a zero return. Verify the current requirements at your questura - this is not legal advice.

Why does INPS in the second year arrive as if doubled?

According to the community, in the first year of activity INPS contributions are usually not paid, and in the second year two parts arrive at once: the final settlement (saldo) for the first year plus the advance (acconto) for the current one. Because of this the second year feels heavier in burden than the first, and it is better to set the sum aside in advance. Check the specific order and percentages on inps.it and with an accountant - this is not legal advice.

Which INPS fund do the self-employed on forfettario choose?

According to the community a frequent option for the self-employed without a professional fund is the gestione separata: there are no mandatory fixed payments there, but the rate is higher (the chats name around 26 percent). The alternative is the funds for artisans and traders (artigiani, commercianti) with a lower rate (around 24 percent) but with mandatory fixed contributions several times a year, even with a small income. Which is more advantageous depends on turnover, calculate with an accountant. This is not legal advice.

Related materials - Money, taxes and daily life

• Money, Taxes and Daily Life in Italy
• Italian bank account for a non-resident
• ISEE and DSU: filing on the INPS portal
• Tax deductions in Italy: 730, medical costs

Next stepIncome & tax calculatorIs your income enough for the permit? Compare to the threshold and estimate forfettario tax + INPS.

Documents for this topic

• Procedure for registering in the online accounting service for Partita IVA (FlexSuite, steps 02-05)
• Promotional page for the accounting service for Partita IVA (FlexSuite, €259/year, 2023)
• Composition of the accounting service for Partita IVA: FlexSuite and income declaration (step 05-06)