The Budget Law 2023 raises the threshold for accessing and remaining in the flat-rate scheme from €65,000 to €85,000.

With Decision No. 664 of 21 March published in the Official Journal of the EU No. 83 of 22 March, the Council of the European Union authorises Italy to raise the threshold to €85,000 in revenues and fees for the VAT exemption for the flat-rate regime.