It Regime Forfettario

Italy's regime forfettario (flat-rate regime) for individuals running a business or a profession, tax year 2026, under L. 190/2014 art. 1 commi 54-89. Covers the entry and stay conditions (EUR 85,000 revenue, EUR 20,000 staff costs, the employment-income bar raised to EUR 35,000 for 2025 and 2026, the comma 57 exclusions), the same-year exit above EUR 100,000, the full table of coefficienti di redditivita by ATECO group, the 15% substitute tax and the 5% start-up rate, deduction of INPS contributions, no VAT and the invoice wording, e-invoicing, the EUR 2 stamp duty, the 35% INPS cut for artigiani and commercianti, acconti, Quadro LM, leaving the regime, and penalties. Trigger on: forfettario, forfetario, flat tax partita IVA, imposta sostitutiva 15%, 5% startup, coefficiente di redditivita, Quadro LM, superamento 100.000. Out of scope: regime ordinario (it-income-tax), employees (it-irpef-employees), INPS rates (it-inps-contributions for the gestione separata, it-inps-artigiani-commer

mkdir -p ~/.claude/skills/it-regime-forfettario
curl -L https://claudskills.com/skills/it-regime-forfettario/SKILL.md \
  -o ~/.claude/skills/it-regime-forfettario/SKILL.md

@misc{it-regime-forfettario-2026,
  author    = {openaccountants},
  title     = {It Regime Forfettario [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/it-regime-forfettario/}
}