When does one exit the flat-rate scheme?

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The holder, during the previous year must not have received more than € 30,000.00 of income from employment (even for occasional work), including bonuses, overtime and the like.

This limit does not count if the employment relationship ended before the start of the Flat-Rate VAT Number or the closing of the year of excess.
Revenues from former employers (including temporary ones) must not exceed 50% of the turnover. This limit, however, applies only for the two years following the termination of the employment relationship and only if the employment relationship has ceased.

As anticipated, knowing the basic requirements and causes of cambodia email list exclusion is of interest to us for two reasons: it is fundamental because it determines the permanence within the Flat-Rate Regime. In fact, if respecting the limits imposed by the legislation allows access to the Regime, exceeding even just one of these limits automatically causes the exit from the Flat-Rate Regime.

Exit that occurs with different timing based on the type of limit exceeded:

if a basic requirement is exceeded, the exit from the Flat-Rate Regime occurs starting from the year following the one in which such a lack occurs.

For example, if in a year we have invoiced 1 million euros, we will still have to apply the Flat-Rate Regime on the entire amount, even if it is much higher than 65k; only from the following year will it be necessary to apply the rules of the Analytical Regime.