The minimum taxpayer scheme (also referred to as "regime di vantaggio per le nuove attività") is a simplification to promote new businesses.
If you wish to set up your company as a sole proprietorship, this scheme may be suitable for you.
Firms set up in any other way cannot use scheme.
It is important to keep in mind four elements:
- it is available if you start a company or you are self-employed;
- if you have already started your business but the actual activity started after December 31, 2007, this scheme may be available to you;
- you have the opportunity to take advantage of a 5% tax cap;
- the accounting and tax requirements are reduced to a minimum.
For further information, please refer to the Guide to the minimum taxpayer scheme.