Small businesses with turnover not exceeding €750,000 excluding VAT were previously able to opt to apply a flat rate scheme. As from 1 January 2022, it is no longer possible to join this scheme.
Businesses that have already opted to apply the flat rate scheme will be allowed to continue to do so until 1 January 2028, provided they meet the following additional conditions:
- Ìý
•ÌýÌýÌýÌý The business must be a natural person.
- Ìý
•ÌýÌýÌýÌý The business must not be required to issue an invoice for at least 75% of its sales.
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Web page updated on 17 Mar 2025 15:32