How are taxes calculated in the Flat-Rate Regime?

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Furthermore, if the codes refer to activities with different profitability coefficients, it is a good idea to issue invoices with distinct sections, indicating a different invoice suffix for each activity.

A business that simultaneously does dropshipping and marketing consultancy must keep two separate numbers for its invoices, for example 1/A, 2/A, 3/A for the proceeds from dropshipping (commercial activity, Coefficient at 40%) and 1/B, 2/B, 3/B for the proceeds from consultancy (professional activity, Coefficient at 78%).

Speaking of dropshipping, here is an in-depth article to answer the question: can you do dropshipping without a VAT number ?


First of all, you need to define Taxable Income

Taxable Income = Turnover Collected x Profitability Coefficient

So we will calculate the tax:

Tax = (Taxable Income – Social Security Contributions) x Rate (5% or 15%)

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Things will get more complicated when calculating INPS contributions.

If the Contributions fall within the Separate Management:

Taxable Income x 25.72%

ATTENTION: there is a maximum Taxable greece email list Income of €103,055.00, above which no more contributions are paid.

For Merchant Management, three successive tranches are foreseen:

up to a Taxable Income of € 15,953.00 you only pay the INPS fixed amount, discounted by 35%, equal to € 2,505.44
above the threshold above and up to a Taxable Income of €47,379.00
Turnover x 24.09% - 35%
over the threshold of €47,379.00 and up to a Taxable Income of €78,965.00
[(43,379.00 x 24.09%) + (Taxable Income - 43,379.00) x 25.09%] – 35%
above the maximum threshold of €78,965.00 the maximum amount is paid, equal to €17,849.05
For the Management of Artisans, three successive tranches are foreseen:

up to a Taxable Income of € 15,953.00 you only pay the INPS fixed amount, discounted by 35%, equal to € 2,496.11
above the threshold above and up to a Taxable Income of €47,379.00
Turnover x 24.00% - 35%
over the threshold of €47,379.00 and up to a Taxable Income of €78,965.00