The same thing applies to the exclusion clause
Posted: Mon Apr 21, 2025 5:02 am
if a cause for exclusion occurs, however, the exit occurs immediately in the year in which the limit is exceeded.
For example, in the case of simultaneous activity with a Flat-Rate VAT number and employment, if you receive, during the year 2020, compensation from the employer for € 30,020.00 already from 01/01/2021 (i.e. when the exclusion clause ceases) it is no longer possible to remain in the Regime. The only way to continue to take advantage of the Flat-Rate is to resign by 31/12/2020.
relating to turnover towards former employers.
PRO TIP
If you are an employee, it is always advisable to prefer, unless you have a large customer base, to open a flat-rate VAT number at the same time as your employment. This is because in this way we have the possibility of having two big advantages:
exclusion from payment of INPS Commercianti, if we carry greece email list out entrepreneurial or commercial activities;
let's avoid going out for exceeding 50% of the turnover with former employers, if we continue to have working relationships with them.
Obviously, as we have seen, it is necessary to carefully check that the compensation received through dependent work does not exceed the threshold of € 30,000.00 and, if necessary, be ready to resign immediately before the end of the year.
undefined
How to open a VAT number in the flat-rate scheme?
The only peculiarities, compared to the normal start-up process, when opening a VAT number in the Flat-Rate Regime concern two very specific aspects.
For example, in the case of simultaneous activity with a Flat-Rate VAT number and employment, if you receive, during the year 2020, compensation from the employer for € 30,020.00 already from 01/01/2021 (i.e. when the exclusion clause ceases) it is no longer possible to remain in the Regime. The only way to continue to take advantage of the Flat-Rate is to resign by 31/12/2020.
relating to turnover towards former employers.
PRO TIP
If you are an employee, it is always advisable to prefer, unless you have a large customer base, to open a flat-rate VAT number at the same time as your employment. This is because in this way we have the possibility of having two big advantages:
exclusion from payment of INPS Commercianti, if we carry greece email list out entrepreneurial or commercial activities;
let's avoid going out for exceeding 50% of the turnover with former employers, if we continue to have working relationships with them.
Obviously, as we have seen, it is necessary to carefully check that the compensation received through dependent work does not exceed the threshold of € 30,000.00 and, if necessary, be ready to resign immediately before the end of the year.
undefined
How to open a VAT number in the flat-rate scheme?
The only peculiarities, compared to the normal start-up process, when opening a VAT number in the Flat-Rate Regime concern two very specific aspects.