Welcome to the updated guide dedicated to the Partita IVA flat-rate regime for employees 2025.
If you are an employee in Italy and are considering opening a Partita IVA or you already run an activity under the flat-rate regime, this guide will help you understand the latest updates.
Our goal is to explain the rules clearly and simply, avoiding unnecessary jargon, so you can get a complete picture of the 2025 Partita IVA flat-rate regime for employees.
Table of Contents
2. What Is the Flat-Rate Regime?
The flat-rate regime (regime forfettario) is a simplified tax system for individuals carrying out business, artistic, or professional activities.
If your annual revenue or fees do not exceed €85,000, you can join this regime, which offers simplified administration and taxation.
The substitute tax is 15 %, reduced to 5 % for the first five years of a new business. This is the foundation of the Partita IVA flat-rate regime for employees 2025.
3. What’s New in 2025: Higher Income Threshold for Employees
The 2025 Budget Law (Law No. 207 of December 30, 2024) raises the maximum employment income allowed to access or remain in the flat-rate regime.
The threshold increases from €30,000 to €35,000 for employment income earned in 2024.
This means that if you received up to €35,000 of employee income in 2024, you can qualify for the flat-rate regime in 2025.
4. Who Qualifies and Who Is Excluded
Eligible:
- Employees who earned up to €35,000 in 2024.
- Those who exceeded this limit but ended their employment relationship in 2024.
- Individuals whose total annual revenue/fees is ≤ €85,000.
Excluded:
- Employees who earned more than €35,000 in 2024 and maintained the same employment relationship.
- Attenzione: questa limitazione si applica esclusivamente nel quadro della Partita IVA regime forfettario dipendenti 2025.
5. Other 2025 Benefits: Social Contributions & Invoicing
In addition to the threshold for employees, the 2025 flat-rate Partita IVA regime for employees introduces other measures:
- INPS contribution reduction: 50 % discount for first-time enrollees in the Artisans or Traders fund in 2025, valid for the first three years.
- Simplified invoices: From January 2025, the €400 limit for simplified invoices is removed—you can issue them for any amount.
Queste misure rendono il panorama ancora più favorevole per chi opta per la Partita IVA regime forfettario dipendenti 2025.
6. Practical Advantages for Employees Choosing the Flat-Rate Regime
La Partita IVA regime forfettario dipendenti 2025 apre scenari interessanti:
- More employees can open a Partita IVA without leaving their job.
- Simplified taxation with a flat tax—ideal for combining freelance and employee income.
- Real savings through reduced social contributions for new artisans or traders.
- Flexibility with simplified invoices of any amount.
7. Operational Calendar – Key Steps
| Period / Date | Action |
| All of 2024 | Check employee income (CU form). Must be ≤ €35,000. |
| End 2024–Start 2025 | If employment ended in 2024, the €35k limit does not apply. |
| By 2025 | Open a Partita IVA and register with Artisans/Traders to get the contribution discount. |
| From Jan 2025 | Apply flat-rate regime (15 % or 5 % for new activities) and issue simplified invoices. |
8. Real-Life Examples
Example 1 – Lucia, part-time employee
Lucia earns €20,000 from her job and €10,000 from occasional collaborations in 2024, totaling €30,000. She qualifies for the 2025 flat-rate regime and can open a Partita IVA with the reduced tax and contribution benefits.
Example 2 – Marco, ex-employee
Marco aveva un contratto fino a maggio 2024 con compenso annuo di 40.000 €. Avendo cessato il rapporto nel 2024, può accedere al regime forfettario 2025 anche se il reddito supera i 35.000 €, perché la Legge di Bilancio elimina il vincolo in questo caso.
9. We Can Handle Everything for You
Navigating the Partita IVA flat-rate regime for employees 2025 can feel complex.
Our firm can check your eligibility, open your Partita IVA, and manage your annual tax compliance.
If you need this service, we can help—contact us for guidance.
10. The Value of Professional Support
Italian regulations are vast, complex, and subject to frequent updates. The VAT flat-rate scheme for employees 2025 is just one example of how expert support is necessary. As Studio Lombardo Larosi, we are at your service to interpret and apply current regulations, avoiding disputes and optimizing your tax position. Investing in consultancy today means protecting your entrepreneurial future.
11. Further Insights on the VAT Flat-Rate Scheme for Employees 2025
For many employees, the idea of opening a VAT number may seem like a complex and risky decision. However, thanks to the innovations introduced with the VAT flat-rate scheme for employees 2025, this choice is now more accessible and advantageous. Provided certain rules are followed, the flat-rate scheme can be a useful tool to diversify income, start a parallel activity, or begin an entrepreneurial journey with low costs and taxation.
Difference Between Subordinate and Self-Employment
An important aspect to clarify is the distinction between employment and self-employment. In the VAT flat-rate scheme for employees 2025, it is possible to maintain both roles, provided that:
- The activity with the VAT number is genuinely self-employed, meaning without fixed hours, subordination, and with multiple clients.
- The activity is not predominantly carried out for your employer, unless covered by special contracts (such as “mixed contracts” certified, introduced in 2025).
This point is very delicate, as the risk of a false VAT number or fictitious self-employment can lead to penalties and disputes from the Revenue Agency or INPS. For this reason, when it comes to the VAT flat-rate scheme for employees 2025, it is advisable to be guided by expert consultants.
Revenue Agency Checks and Verifications
The Revenue Agency may conduct cross-checks to verify compliance with the flat-rate scheme requirements. This is especially true for individuals who, while working as employees, start self-employed activities with clients similar or overlapping with their employer.
In the context of the VAT flat-rate scheme for employees 2025, the greatest risk is for those whose activities appear to be a continuation of their employment without real elements of autonomy. In such cases, the tax authority may revoke access to the flat-rate scheme and require the application of ordinary IRPEF, with penalties and interest.
Partita IVA Flat-Rate Regime for Employees 2025: Opportunities for Young People and Freelancers
Another interesting profile is that of young people under 35 starting a freelance career, perhaps while maintaining a fixed-term or part-time contract. For them, the VAT flat-rate scheme for employees 2025 represents an accessible entry point to a simplified entrepreneurial world, allowing them to gain experience, acquire clients, and increase earnings without excessive tax burdens.
Thanks to the option to start with a 5% tax rate and reduced contributions, opening a VAT number in 2025 has become much more affordable compared to previous years.
Occasional Collaborations and Transition to VAT
Many workers, especially in the cultural, digital, or creative sectors, start with occasional collaborations. However, when these become frequent, repetitive, or well-paid, it becomes necessary to switch to a VAT number. The VAT flat-rate scheme for employees 2025 is the perfect opportunity to make this transition, leveraging:
- The increased threshold of €35,000 for employment income.
- Simplified taxation and reduced contributions.
- The ability to maintain employment (if the activities do not overlap).
Cost Management and Digital Tools
Another practical advantage of the VAT flat-rate scheme for employees 2025 is the simplified accounting. There’s no need for complex accounting books or balance sheets: you only need to keep issued invoices and record received fees. Today, there are affordable and intuitive digital tools (such as apps and online management systems) that assist with tax management and the issuance of electronic invoices.
In Conclusion:
The VAT flat-rate scheme for employees 2025 represents a great opportunity for those who wish to start or maintain a self-employed activity without sacrificing simplicity, savings, and security. The new thresholds, contribution incentives, and regulatory flexibility open new possibilities, but it’s essential to act with awareness and attention to the rules.
For this reason, having an expert consultant by your side is crucial. As Studio Lombardo Larosi, we can guide you step by step: from assessing requirements to fully managing your tax position. Don’t face the complex world of Italian regulations alone: rely on those who know it thoroughly.
