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Flat-rate scheme: revenue threshold and tax estimate

For businesses in the Italian flat-rate scheme (regime forfettario): revenue collected against the €85,000 threshold, warnings before leaving the scheme and an estimate of substitute tax and contributions.

Where to find it
Home → Flat-rate scheme; Settings → Company details

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What it is for

When the Tax regime in the company details is RF19 (flat-rate scheme), the Home page shows the Flat-rate scheme box for the year: how much you have collected, how close you are to the €85,000 threshold and an estimate of substitute tax and contributions. It is an estimate to keep you informed during the year, not the tax return calculation: your accountant works out the final figures.

How to set it up

  1. Open Settings → Company details and check that the Tax regime is RF19.
  2. In the Flat-rate scheme section choose the Business activity (profitability coefficient): the group of ATECO codes of your business, with its coefficient.
  3. Choose the Substitute tax: 15%, or 5% for the first five years of a new business that qualifies.
  4. Under Social security contributions choose the scheme: INPS separate scheme, INPS craftsmen, INPS traders, Professional pension fund or None.
  5. Check Contribution rate % and, for craftsmen and traders, Minimum income and 35% contribution reduction.
  6. Tap Save.

The suggested rates and minimum income are the 2025 ones from the INPS circulars and change every year: update them when the new values come out.

How it is calculated

  • Revenue: counted on a cash basis, that is the payments received recorded in the payment schedule during the year (the taxable part, without VAT), plus daily takings; credit notes not offset reduce it.
  • Income: revenue times the activity coefficient, minus the INPS contributions paid during the year with the F24 forms recorded in Nanus.
  • Substitute tax: 15% or 5% of income.
  • Contributions: rate on income; for craftsmen and traders at least on the minimum income, reduced by 35% if you have the reduction.

What Nanus checks

  • From 80% of the threshold it shows how much is left before €85,000.
  • Above €85,000 it warns that you leave the flat-rate scheme from the following year.
  • Above €100,000 it warns that you leave the scheme immediately, with the date you crossed the limit: VAT applies from the transaction that crossed it.
  • If you collected more than €85,000 the year before, it flags that the scheme does not apply this year.
  • With a Professional pension fund it asks for the contribution rate.

The threshold covers revenue from all your activities and Nanus only sees what is recorded here. Talk to your accountant before important decisions.

Frequently asked questions

Why doesn’t the box appear on the Home page?

It only appears if the tax regime in the company details is RF19 and you have access to accounting.

Why doesn’t revenue match turnover?

In the flat-rate scheme payments received count: an invoice issued in December and collected in January counts for the new year.

See also