Monitoring Flat-Rate Scheme Taxes
Included in all plans: the Taxes page is available at no extra cost for all profiles on the Italian flat-rate (forfettario) regime. For other regimes the entry doesn’t appear in the menu.
The Taxes page is “forfettario regime monitoring: revenue limit, taxes and deadlines”. It starts from the payments you register on your invoices and tells you how far you are from the €85,000 limit, how much to set aside for substitute tax and INPS contributions, and which payments are coming due — no spreadsheets needed.
Opening the Taxes page
Click Taxes in the side menu. Use the Year selector at the top to pick the fiscal year to monitor.
First time? If you haven’t filled in your tax settings yet, the page shows “Complete your tax settings”: enter the profitability coefficient, tax rate and social security scheme to unlock tax estimates and deadlines. The Go to tax settings button takes you straight to the form.
Filling in the tax settings
The Tax settings drive all the calculations:
| Field | What it’s for |
|---|---|
| ATECO code | Optional: suggests the profitability coefficient |
| Profitability coefficient | The percentage of collections that becomes taxable income |
| Substitute tax rate | 5% (start-up, first 5 years) or 15% |
| Social security scheme | INPS separate management, INPS artisans, INPS merchants, private fund, or none |
| Contribution reduction | None, 35% or 50% for artisans and merchants |
| Contributions paid this year (€) | If empty, the estimated contributions are used as deduction |
| Previous year tax (€) | If filled, advances use the historical method |
To understand how these settings generate deadlines in the due dates board, see Automatic tax deadlines.
Watching the revenue limit
The Revenue limit (collected) card shows the bar of your collections against the flat-rate regime limit, with the year-end projection based on your current pace and the immediate exit threshold: €100,000.
Warnings appear automatically:
| Situation | Warning |
|---|---|
| Above 80% of the limit | ”You crossed 80% of the forfettario revenue limit.” |
| Above the limit | ”You exceeded the €85,000 limit: you leave the forfettario regime next year.” |
| Above the exit threshold | ”You exceeded €100,000 of collections: the exit from the forfettario regime is immediate.” |
Collections count, not invoiced totals: the flat-rate regime limit is measured on actual collections (cash principle). That’s why the card is called “Revenue limit (collected)”.
Reading the tax and contribution estimate
The Tax and contribution estimate card breaks down the calculation:
| Item | What it shows |
|---|---|
| Taxable income | The profitability coefficient applied to collections |
| Deducted contributions | The contributions subtracted from taxable income, flagged as estimated or paid |
| Substitute tax | The tax estimate at your rate (5% or 15%) |
| INPS contributions | The estimate for the chosen social security scheme |
| Estimated total | Substitute tax plus contributions |
| To set aside | ”Share of every collection to set aside for taxes and contributions” |
Private fund: if your social security scheme is a private fund, you’ll see “Private fund contributions are not estimated: check them with your fund.”
Indicative estimate: it does not replace your accountant’s calculation. Use it to set money aside sensibly, not as the amount to pay.
Comparing collected and invoiced
The Collected vs invoiced card compares what you actually collected with what you invoiced. If collections are far below, FatturaSmart warns you: “did you register all received payments? Taxes are computed on collections” — and the Register payments button takes you to the invoices to update.
How to register payments is explained in Manage payments.
The next fiscal deadlines
The Next fiscal deadlines section lists the upcoming payments — substitute tax and INPS contribution advances, quarterly fixed contributions, virtual stamp duty — with the date (“due today”, “due tomorrow”, “in X days”) and the calculated amount.
Each amount carries a label showing where it comes from: historical method (from last year’s tax), forecast estimate (from current collections) or actual amount (like the virtual stamp duty).
Open due dates opens the due dates board, where you can mark deadlines as paid or ignore them: the details are in Automatic tax deadlines.
Next steps
Now that you know how to monitor your taxes:
- Automatic tax deadlines — how deadlines and estimates are generated
- Manage payments — record the payments that feed the calculations
- Create an Invoice Under the Flat-Rate Scheme — from invoice to collection
Need help?
If you have questions about the Taxes page or the flat-rate regime:
- WhatsApp: +39 351 410 2536
- Email: info@fatturasmart.com
We respond personally, no bots!
Frequently Asked Questions
How does FatturaSmart estimate flat-rate regime taxes?
It starts from actual collections (cash principle): taxable income is the profitability coefficient applied to collections, INPS contributions are estimated from the chosen social security scheme, and the substitute tax is computed on taxable income minus deducted contributions, at a 5% or 15% rate. The estimate is indicative and doesn't replace your accountant's calculation.
What happens if I exceed €85,000 in collections?
FatturaSmart already warns you when you cross 80% of the limit. Above €85,000 the warning says you leave the forfettario regime next year; above €100,000 of collections the exit from the regime is immediate.
Why don't I see the tax estimate?
The estimate unlocks once you fill in the Tax settings: profitability coefficient, substitute tax rate and social security scheme. Until then, the Taxes page shows the Complete your tax settings prompt.
What does To set aside mean?
It's the share of every collection to set aside for taxes and contributions: the percentage comes from the ratio between the estimated total of taxes and contributions and your collections, so you immediately know how much to put away every time a client pays you.
Who sees the Taxes page?
The Taxes entry appears in the menu only for profiles on the flat-rate (forfettario) regime, and it's included in all plans at no extra cost. Other regimes still get automatic fiscal deadlines in the due dates board.
Are private fund contributions estimated?
No: if you choose a private fund (for example Inarcassa or CNPADC) as your social security scheme, FatturaSmart doesn't estimate the contributions and invites you to check them with your fund. Taxable income and substitute tax are still estimated.
