Flat-rate taxpayers excluded from the 2025 preventive agreement: this is the key search term that sums up the most important news. If you hold a VAT number and operate under the flat-rate scheme, it is essential to know that, from 2025, you will no longer be able to access the biennial preventive agreement. In this article we explain in plain language what is changing, why it matters, what the deadlines are, and above all how we can assist you. Long-winded academic language is banned here: you will find clarity, concrete examples and a keen eye on you and your needs.
Table of Contents
1. What changed in 2025: no more preventive agreement for flat-rate taxpayers
Until 2024, VAT holders operating under the flat-rate scheme had also tried the biennial preventive agreement. It was an experimental attempt that, while attracting some uptake — around 120,000 flat-rate taxpayers — had not engaged the broader pool of ISA subjects, which numbered around 460,000. From 1 January 2025 the situation changes radically: flat-rate taxpayers are excluded from the 2025 preventive agreement. This means that only those falling under the Synthetic Reliability Indices (ISA) regime will still be able to make use of it.
Why this exclusion?
- The Government, through the corrective decree on the tax reform approved on 13 March 2025, decided to make the exclusion of flat-rate taxpayers permanent. The reason? The experimental scheme had not proven convincing, nor sufficiently consistent in its results.
- Simply put, flat-rate taxpayers will no longer be able to join this compliance tool. The message is clear: flat-rate taxpayers are excluded from the 2025 preventive agreement, without exception as of the first day of the new year.
2. Deadline extended to 30 September: more time to decide
Another significant development concerns the timeframe. Previously, enrolment in the agreement was set for 31 July: a deadline that had created tension among professionals, especially due to the typical workload at the end of summer. And so:
- An amendment to the Decreto Milleproroghe was put forward to push the date back to 30 September, but was subsequently withdrawn.
- Only with the corrective decree did the official extension arrive: the new enrolment deadline was moved to 30 September.
Who requested the extension?
- The National Council of Chartered Accountants and Accounting Experts (CNDCEC) had flagged a number of problems: constantly evolving regulations, unreliable digital services, and an unstable regulatory framework.
- A national boycott by accountants had even been organised between late October and early November 2024, in direct response to these issues. In the end, the Government maintained the original deadline, until the turning point brought by the corrective decree of 13 March.
Many professionals are still wondering whether there will be future reconsiderations or openings. However, as of today the rule is clear: flat-rate taxpayers are excluded from the 2025 preventive agreement, with no exceptions provided. This means that those working with a VAT number under the flat-rate scheme will not be able to access the favourable conditions of the agreement, nor benefit from biennial income planning. A structural change that requires attention and, above all, a rethink of one’s tax strategy.
3. Increase in substitute tax for differences exceeding €85,000
What happens if there is a difference between the agreed income and the actual income (from the previous year)? A higher form of substitute tax applies in cases where that difference exceeds €85,000. In that case:
- Individuals fall under the IRPEF rates set out in the T.U.I.R. (Art. 11, paragraph 1, letter c).
- Companies subject to IRES apply the rate under Art. 77 of the T.U.I.R.
This change makes the tax framework more rigid for those who opt for an agreed income significantly lower than their actual income. But remember: flat-rate taxpayers are excluded from the 2025 preventive agreement — this does not apply to you if you are on the flat-rate scheme.
4. Clear summary and useful table
Here is a practical table to guide you through the deadlines and actions to take (if you fall under the ISA subjects):
| Deadline | What to do |
| 31 July (until 2024) | Enrolment in the biennial preventive agreement (old deadline) |
| 30 September (from 2025) | New deadline to submit enrolment (ISA only) |
| 1 January 2025 | Definitive exclusion of flat-rate taxpayers from the agreement |
| Difference > €85,000 | Substitute tax applied at standard IRPEF/IRES rates |
5. Why professional tax support is essential
Italian tax legislation — let us be clear about this — is a labyrinth. More complex and variable than many other legal systems. Mistakes, misinterpretations or delays can lead to disputes, penalties or — worse — the loss of tax benefits. That is why qualified support is essential.
As Studio Lombardo Larosi, we stand by your side to correctly interpret every detail of the regulations, keep you updated on timeframes, deadlines and tax variables, and guide you towards full compliance with current legislation. One of our consultants can analyse your situation, assess whether you can still enrol (if you fall under ISA), or suggest alternative strategies if you are on the flat-rate scheme (given that flat-rate taxpayers are excluded from the 2025 preventive agreement).
Being aware that flat-rate taxpayers are excluded from the 2025 preventive agreement fundamentally changes the way you relate to the tax authorities. It means you will need to consider new methods of tax calculation, reassess your margins and carefully analyse the relationship between revenues and costs. Without the advantage of the preventive agreement, the flat-rate scheme retains some simplifications, but requires even more precise planning. And we can help you with that too.
6. Need help? We can handle it for you
If the complexity is giving you a headache, no problem: our firm is ready to take care of everything:
- Analysis of your financial and tax situation.
- Verification of eligibility under ISA (where applicable).
- Completion and submission of enrolment paperwork for the agreement (by 30 September, where possible).
- Calculation of income differences and the related substitute tax.
- Protection against potential disputes with the Agenzia delle Entrate.
If you need this service, we can help you. Contact us at lombardolarosi@gmail.com — send us an enquiry and we will be happy to get back to you.
7. Essential summary in plain words
- Flat-rate taxpayers: cannot use the preventive agreement from 2025 onwards.
- Those under the ISA regime: can still enrol, but must do so by 30 September.
- Those with a high income difference (> €85,000): pay substitute tax at standard IRPEF/IRES rates.
- Italian tax law is complicated: trust those who truly know it.
- We are here for you: Studio Lombardo Larosi will assist you every step of the way. Contact us: lombardolarosi@gmail.com
8. Strategic repetition of the key phrase in the text
We have used flat-rate taxpayers excluded from the 2025 preventive agreement in the title and in the first paragraph, and will continue to reference it naturally in a number of key sentences:
- The concept of “flat-rate taxpayers excluded from the 2025 preventive agreement” is central: if you do not fall under ISA, you need to know that flat-rate taxpayers excluded from the 2025 preventive agreement means precisely that this option is no longer available from January.
- If you hold a VAT number, know that flat-rate taxpayers are excluded from the 2025 preventive agreement: the flat-rate scheme does not give access to that option.
- Equally, if you search for “flat-rate taxpayers excluded from the 2025 preventive agreement” on Google, we hope you find this article clear and up to date.
9. Flat-Rate Taxpayers Excluded from the 2025 Preventive Agreement –Conclusion: more clarity, fewer uncertainties
Understanding the new regulatory framework, and in particular the rule by which flat-rate taxpayers are excluded from the 2025 preventive agreement, is essential for entrepreneurs and professionals who want to navigate their obligations, opportunities and changes with confidence.
Dealing with tax change is never pleasant, but with the right support it can become a point of strength. We can do it for you: let our team stand by your side. Contact us at lombardolarosi@gmail.com for dedicated, personalised assistance.
In such a fast-changing landscape, staying informed is essential. The changes introduced by the 2025 tax reform are creating a real watershed between ISA subjects and those operating under the flat-rate scheme. Reaffirming that flat-rate taxpayers are excluded from the 2025 preventive agreement is not merely a technical detail, but a precise legislative direction that helps you understand how your tax profile fits into the new context. Avoid mistakes — trust those who truly know the regulations.
As Studio Lombardo Larosi,
we stand by your side to correctly interpret every detail of the regulations, keep you updated on timeframes, deadlines and tax variables, and guide you towards full compliance with current legislation.