Can I Claim Actual Costs Under the Regime Forfetario as a Business Expense in Italy?
No. Under the regime forfetario, taxable income is revenue multiplied by a coefficient for the ATECO code. Actual business costs are not deducted.
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What Agenzia delle Entrate says
Under the regime forfetario, the substitute tax (15%, or 5% for the first five years of a new activity) applies to taxable income worked out as revenue multiplied by the coefficiente di redditività for the activity's ATECO code, with no deduction of actual costs. Forfettari charge no IVA and pay no IRAP.
When you can claim
- None as a deduction against taxable income under the regime
- Costs are still recorded in the books for management purposes
When you cannot claim
- Actual business costs against taxable income
- IVA on purchases, because forfettari charge no IVA
Good to know
Pro tip: Before choosing the regime, compare it with ordinary taxation using your real costs. A commercialista can run that comparison.
Important: Forfettari must still issue electronic invoices through SDI, and have done since 2024. AccountsOS does not transmit to SDI.
Related expenses
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