Taxes on the income of micro-enterprises

The new applicable thresholds will be:

⮚  1% for micro-enterprises that generate revenues that do not exceed Euro 60,000 inclusive and do not carry out the activities listed below,
⮚  3% for companies that incur incomes higher than Euro 60,000 or that carry out activities, as main or secondary categories, which correspond to the Nomenclator codes below:

✓ 5821 — Publishing of computer games,
✓ 5829 — Other software publishing,
✓ 6201 — Computer programming activities,
✓ 6209 — Other information technology and computer service activities,
✓ 5510 — Hotels and similar accommodation,
✓ 5520 — Holiday and other short-stay accommodation,
✓ 5530 — Camping grounds, recreational vehicle parks, and trailer parks,
✓ 5590 — Other accommodation,
✓ 5610 — Restaurants and mobile food service activities,
✓ 5621 — Event catering activities,
✓ 5629 — Other food service activities,
✓ 5630 — Beverage serving activities,
✓ 6910 — Legal activities — only for companies with legal personality that are not fiscally transparent entities, constituted by lawyers according to the law,
✓ 8621 — General medical practice activities,
✓ 8622 — Specialist medical practice activities,
✓ 8623 — Dental practice activities,
✓ 8690 — Other human health activities.

Validity
These thresholds will be valid starting from January 1, 2024.