Italy E-Invoicing for Regime Forfettario: Flat-Rate Scheme Compliance

What Is the Regime Forfettario?

The regime forfettario is Italy's simplified tax scheme for small businesses and freelancers with annual revenue up to €85,000 (increased from €65,000 in 2023).

The regime forfettario is Italy's simplified tax scheme for small businesses and freelancers with annual revenue up to €85,000 (increased from €65,000 in 2023). Key features include:

• Flat tax rate: 15% on income (reduced to 5% for the first five years of a new business)
• No VAT charged: Invoices are issued without VAT under Article 1, paragraphs 54-89, Law 190/2014
• Simplified accounting: No requirement for double-entry bookkeeping
• No IRAP liability: Exempt from regional business tax

What Changed for E-Invoicing Compliance?

The regime forfettario's e-invoicing obligations were phased in gradually:

The regime forfettario's e-invoicing obligations were phased in gradually:

How Do Regime Forfettario E-Invoices Differ?

Since forfettario businesses don't charge VAT, their e-invoices have specific requirements:

Since forfettario businesses don't charge VAT, their e-invoices have specific requirements:

• Natura code N2.2: Used for the "non-subject" VAT status (operations not subject to VAT)
• Mandatory statement: Must include the legal reference to the forfettario regime (Law 190/2014)
• No VAT split: The total amount is the net amount — no VAT line appears
• Bollo (stamp duty): A €2 virtual stamp duty applies on invoices exceeding €77.47, declared via SDI

What About the €2 Bollo Stamp Duty?

Regime forfettario invoices over €77. 47 require a €2 virtual bollo (stamp duty).

Regime forfettario invoices over €77.47 require a €2 virtual bollo (stamp duty). Since these businesses don't charge VAT, the bollo replaces the tax component. Key points:

• Declaration: The bollo is indicated in the FatturaPA XML with the DatiBollo element
• Payment: Accumulated quarterly and paid via F24 form by the end of the following month
• SDI tracking: The system automatically tracks bollo amounts for quarterly settlement

Step-by-Step: Setting Up SDI for Regime Forfettario

Step-by-Step: Setting Up SDI for Regime Forfettario includes: Register your Codice Destinatario on the Agenzia delle Entrate portal Configure invoicing software with Natura code N2.

1. Register your Codice Destinatario on the Agenzia delle Entrate portal
2. Configure invoicing software with Natura code N2.2 as default and the forfettario legal statement
3. Set up bollo tracking for invoices exceeding €77.47
4. Enable SDI transmission — most affordable cloud platforms handle this automatically

Invoicemonk supports regime forfettario with pre-configured Natura N2.2 codes, automatic bollo calculation, the required legal statement, and affordable pricing designed for small businesses and freelancers who need SDI compliance without complexity.