Requirements to Maintain Regime Forfettario in 2025: An Easy Guide for Expats

If you already have a Partita IVA in under the regime forfettario, it’s important to understand the updated requirements to keep your eligibility in 2025. This article will explain the rules you need to follow to continue benefiting from the regime forfettario, with clear and simple details to help you stay compliant.

What is the Regime Forfettario?

The regime forfettario is a flat-rate income tax scheme designed for freelancers and small business owners. It offers a simplified taxation structure. The tax rate is 15%, or even 5% for the first five years if you qualify for the startup rate. It’s the easiest way to manage your income taxes if you are a freelancer or self-employed in .

In 2025, there are some updated rules and thresholds you should know about to keep benefiting from this regime.

What are the Requirements to Stay in the Regime Forfettario in 2025

1. 💰 Income Threshold

In 2025, to qualify for the regime forfettario, your annual revenue must not exceed €85,000. This limit remains the same as in 2024. However, the limit may be increased to €100,000 in the future. For now, it’s important to keep your revenue below this threshold to stay in the forfettario regime.

• • Example: If you earned below €85,000 in 2024 from your freelance work, you can stay in the regime forfettario in 2025. If your revenue exceeds €85,000, you will need to switch to the ordinary tax regime in the following year. Additionally, if you earn more than €100,000 in 2024, you will need to switch immediately to the regime semplificato, which comes with additional administrative and tax complexities.

2. 💼 Employment Income Limit

If you also have employment income (e.g., you have a part-time job), you can still qualify for the regime forfettario, but only if your employment income is less than €30,000. Importantly, this limit remains the same as in 2024.

• • Tip: Make sure your employment income stays below this threshold if you want to keep the benefits of the flat-rate scheme for your Partita IVA.

3. 👥 Expenditure on Employees and Collaborators

Your total expenditure on employees or collaborators must not exceed €20,000 annually. This rule helps ensure that the regime forfettario is used mainly by small businesses and freelancers with limited staffing costs.

4. 📊 Eligibility for Shareholders and Participation in Other Businesses

You cannot qualify for the regime forfettario if you hold more than 25% of shares in any type of company (e.g., SRL, SNC, SAS) that carries out activities similar to those of your Partita IVA. Additionally, you cannot participate in partnerships, professional associations, or family businesses. These rules are in place to ensure that the regime is reserved for small, independent professionals and businesses.

5. 🚫 Non-Eligibility for Professionals with Contracts Linked to Former Employers

If you provide services to a former employer with whom you had an employment contract in the previous two years, you can use the regime forfettario. However, the income from that client cannot exceed 50% of your total revenue. This rule is in place to prevent employees from switching to self-employment purely for tax advantages while continuing to work predominantly for the same employer.

How to Stay Compliant in 2025

To ensure compliance, here are some simple steps to make sure you remain eligible for the regime forfettario in 2025

1. 📊 Track Your Revenue: Keep a close eye on your income to ensure it doesn’t exceed €85,000 for the year.
2. 💼 Monitor Employment Income: If you have a job alongside your Partita IVA, make sure your employment income is below €30,000.
3. 👥 Limit Spending on Employees: Ensure that your total expenditure on employees or collaborators stays under €20,000 annually.
4. 🚫 Avoid Conflicts with Former Employers: Ensure that any invoices issued to a former employer do not exceed 50% of your total annual revenue.
5. 📰 Stay Informed: Rules can change each year, so it’s important to stay informed. Working with an accountant can help ensure you always meet the latest requirements.

 

Conclusion

 

The regime forfettario remains one of the best options for small business owners and freelancers in who want to simplify their taxes in 2025. Therefore, by keeping within the income limits, following new rules like mandatory electronic invoicing, and understanding the expenditure requirements, you can continue to benefit from the flat-rate tax scheme and keep your business on track. 📈

If you need more help navigating the rules or want assistance in setting up electronic invoicing, contact us today for personalized support. 💬