Flat-rate scheme and Royalty Registers

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The Flat-Rate Scheme and the use of the Register of Fees.

The Flat-Rate Scheme is advantageous for activities (including ecommerce) that bills up to € 65,000 therefore small.

This regime is certainly extremely beneficial for these realities. As far as limitations are concerned, management costs cannot be deducted. So of course before you make this decision you have to consult the accountant to assess the costs and benefits.

Flat-rate scheme and online sales (eCommerce)

Those who sell online can certainly join the flat-rate scheme. Obviously as we said before if you have high management costs you certainly have to evaluate well, as for example for a physical store that sells both locally and online may not be advantageous, on the contrary an activity that sells exclusively online and has low management costs is certainly an advantage in the choice.

Let's see the requirements:

A primary requirement is that your business does not exceed a turnover of €65,000.

This means that the task:

- No obligation of Electronic Invoicing

- In place of Irpef and additional, a replacement tax of 5% is paid for the first year then 15%.

- Exemption from Synthetic Reliability Indices (ISA)

- VAT payment exemption.

For vat exemption it is important to know that value added tax should not be indicated on the invoice. Which means you won't have to pay the state vat because you won't be able to download it. This means that those who sell online are more competitive on prices because they will be 22 % lower.


There are no electronic invoice obligations. What is different is the register of fees which is mandatory. The register of fees is nothing more than a document in which the total daily sales must be noted:

Through the accountant it must be sent to the Revenue Agency.

You can find one here....


Registro dei Corrispettivi

Registro dei Corrispettivi


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