Lombardo Larosi

1. The key topic: Italian Revenue Agency audits on the flat tax regime 2025

Italian Revenue Agency audits on the flat tax regime (regime forfettario) in 2025 are now a concrete reality: the Agenzia delle Entrate is intensifying its checks to ensure that those who have chosen the flat tax regime have met all the applicable requirements. If you hold an Italian VAT number (Partita IVA), this article is essential reading — presented clearly, without unnecessary complexity.

2. What the flat tax regime means in plain language

The flat tax regime (regime forfettario) is a simplified form of taxation for self-employed professionals and small business owners. It works well because it reduces bureaucracy: simplified taxation, no VAT obligations (up to certain thresholds), straightforward bookkeeping. However, this simplicity has a downside: the Revenue Agency examines carefully whether those using it are actually complying with the rules.

3. Italian Revenue Agency Audits on the Flat Tax Regime 2025: Which requirements are checked

The Revenue Agency primarily checks for:

• Revenue or fees exceeding €85,000 (current threshold) → loss of the regime;
• Expenditure on collaborators or employees exceeding €20,000 per year → exclusion;
• Other income (pension or employment) exceeding €30,000 → incompatibility;
• Suspected disguised employment relationships presented as self-employed work;
• Use of the 5% tax rate (first 5 years) only where permitted.

These Italian Revenue Agency audits on the flat tax regime 2025 are designed to protect those who comply with the law and to identify any abuses.

4. Which years are under scrutiny and why

Current checks are focused on the most critical tax years, such as 2019, 2021 and 2022. In particular, draft assessment notices for 2019 have already been issued. However, the activity is also extending to more recent years, up to 2024. The aim is to ensure that the regime was used correctly for every year in which the tax benefit was applied.

5. How the procedure works

The procedure begins when the Revenue Agency issues a draft assessment notice, which sets out the alleged irregularities and the supporting evidence. This marks the start of the dialogue phase: the taxpayer can respond, provide clarifications, or choose to accept the assessment. The notice is issued with advance warning (at least 60 days) to allow time to prepare a defence.

6. Two options: rebuttal or acceptance

Once the draft notice is received, the taxpayer can:

• File a written rebuttal, explaining why everything is correct and providing supporting documentation;
  
• Accept the assessment, if they partially acknowledge the irregularity and prefer to resolve the matter quickly: this can result in a reduction in penalties (up to one third of the minimum).
  

7. Practical examples to understand better

Consider Maria, who opened her VAT number on 1 December 2019. She believes the revenue limit is the full annual amount (€65,000), but the actual calculation is pro-rated (approximately €5,520). If she exceeds that figure, the Revenue Agency may challenge her position. Or consider Luca, who has spent too much on collaborators or has incompatible additional income: he risks losing the regime. The cross-checking process is automated and precise.

8. Tools and data sources used in audits

The Revenue Agency cross-references data from electronic invoices, bank accounts, wire transfers, prepaid cards, and tax returns. This allows it to identify discrepancies between what has been declared and what was actually carried out. Moreover, thanks to automated systems, the Agency has recently extended its checks to include social security and administrative data as well.

9. Consequences if an irregularity is found

Those who fail to meet the regime’s requirements may be excluded from it:

• If revenue exceeds €100,000, exclusion takes effect immediately;
  
• If excess revenue falls between €85,000 and €100,000, the regime is lost from the following year. In both cases, VAT obligations, standard bookkeeping, and progressive IRPEF taxation are reinstated.
  

10. Italian Revenue Agency Audits on the Flat Tax Regime 2025 – Why continuous attention is essential

To avoid unpleasant surprises:

• Monitor your revenue on an ongoing basis;
• Keep track of expenditure on collaborators;
• Pay attention to any income from employment or a pension;
• Retain all banking and tax documentation;
• Consult a professional regularly.

11. Table: deadlines and actions

Days from receipt of notice	Action to take
Day 0 — notice received	Read and understand the draft assessment notice
Within 30 days	File a written rebuttal or accept the assessment
After 30 days	Risk of a final assessment with no further right of defence
60 days (maximum for the Agency)	Deadline by which the Agency must issue the draft notice

12. Tips for handling audits

• Respond calmly but promptly;
• Use clear and straightforward language;
• Provide documents that address every point of doubt;
• Consider reaching an agreement to reduce penalties;
• Keep an open and ongoing dialogue with your tax adviser.

13. Flexibility and professional support

Italian tax legislation is significantly more extensive and complex than in most other countries and requires the professional support of tax specialists or lawyers. As Studio Lombardo Larosi, we are at your service to interpret and apply the regulations in force, protecting you from any challenge or dispute.

14. The value of a professional

We can support you at every step:

• We analyse your specific situation;
• We prepare the strongest possible written rebuttal;
• Where appropriate, we manage the acceptance process;
• We help you organise your documentation;
• We assist you even after any final assessment has been issued.

If you need this service, we can help you. Our experience ensures you do not make mistakes and that your interests are fully protected.

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The phrase Italian Revenue Agency audits on the flat tax regime 2025 appears naturally throughout this text, so that this article becomes visible to anyone searching for these exact terms on Google.

16. A reassuring conclusion

In short, Italian Revenue Agency audits on the flat tax regime in 2025 are real and thorough — but with the right measures in place, you can face them with confidence. If you respect the limits, keep good records, and act in good time, you have every reason to remain calm. And if you want to be truly certain, the team at Studio Lombardo Larosi is ready to support you.

17. Who is most at risk in the 2025 flat tax regime audits

The 2025 flat tax regime audits do not affect everyone equally. Certain profiles are more exposed — such as those who have recently started their activity, those who have recently changed tax regime, or those operating in sectors perceived as having a high risk of tax evasion, such as IT consulting, marketing, or construction. Those with mixed-source income (self-employed and employed simultaneously) must also pay particular attention to avoid unintentional violations.

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18. How to prepare for the 2025 flat tax regime audits

Good preparation is the key to facing the 2025 flat tax regime audits without stress. It is advisable to maintain a well-organised folder containing copies of invoices, bank statements, contracts with collaborators, receipts, and expense notes. Verifying annually that you remain within the prescribed thresholds prevents costly errors. Remember: in tax matters, prevention is always far less expensive than retrospective correction.

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19. The role of a tax adviser in the 2025 flat tax regime audits

During the 2025 flat tax regime audits, having an experienced tax adviser can make all the difference. In addition to providing technical and legal support, a tax specialist can liaise directly with the tax authority, avoiding misunderstandings or procedural omissions that could worsen the situation. Leave nothing to chance: your VAT number deserves the highest level of protection and professionalism.