Flat-rate scheme, if the freelancer also works autonomously and issues invoices to his employer, who has only the role of "intermediary", the impediment is not triggered. There are cases that require flexibility, as shown by the answer to the appeal by the Tax Agency number 401 of 2019.
Flat-rate scheme, the tax payer who also works as a freelancer and needs to issue invoices to your employer, which is not the beneficiary of the services and assumes only a role of "intermediary", can apply the preferential taxation.
There are special cases in which the impediment due to the prevailing activity: in answer to the reference number 401 of 9 October 2019, the Inland Revenue shows its most flexible face.
As usual, the opportunity to shed light on the issue comes fromanalysis of a practical case which involves a developmental age therapist who works as an employee and freelancer, the cooperative she works for and the family of the child she follows.
- Revenue Agency – Reply to Interview No. 401 of 9 October 2019
- Article 1, paragraph 57, letter d] of the Law of 23 December 2014, n. 190, as amended by article 1, paragraphs from 9 to 11, of the law of 30 December 2018, n. 145. Causes impeding the application of the regime c.d. lump sum.
Flat-rate scheme, invoices to the employer are not all the same
The therapist has one double activity:
- is employee of a cooperative for which he carries out educational activities and mediation of the report at some primary and secondary schools of childhood.
- operates as freelancer performing home-based neuropsychomotor rehabilitation services for some children with autism spectrum disorders.
Doubts about the possible application of the flat-rate scheme they arise from the work they do with a child, covering up both roles: he follows him both at school as an employee of the cooperative, and independently at home.
Since the child's parents have presented appeal against the Agency for the protection of local health for the payment of the child's home rehabilitation, the judge forced the ATS to pay the costs.
The provision has changed i relations between the professional, the parents and the cooperative: the institution, in fact, for the rehabilitation activities of the child, has stipulated a contract with the cooperative for which the therapist works.
In the context that has been created, the taxpayer who turned to the financial administration for clarifications continues to perform home work independently, but issues invoices to the employer and no longer directly to parents.
Hence the fear of not being able to re-enter in the flat rate scheme for the hostile cause linked to the activity mainly carried out with regard to the employer pursuant to Article 1, paragraph 57, letter d] -bis of Law no. 190/2014.
With the reply to the reference number 401 of 9 October 2019, the Inland Revenue gives its own go ahead for the application of the preferential taxation. And he argues:
“There are no artificial transformations of dependent work activities into self-employment with the same employer; indeed, in the case in question an autonomous work activity carried out with respect to private subjects and to their charge continues to be carried out always towards private subjects, but at the expense of the public body through the cooperative, employer of the instant ".
Flat-rate scheme, green light for invoices to the employer, but only under particular conditions
In motivating its position, the Inland Revenue points out that the ratio the basis of the impediment brought by the 2019 Budget Law is precisely that of "to avoid artificial transformations of dependent work activities in self-employment activities ".
A danger that, in the case analyzed, does not exist. Essentially nothing changes in work relationships that bind the parties involved: the beneficiary of the therapist's services continues to be the child, the activities continue to be carried out independently and at home, in different ways than the role that the professional covers as an employee.
A foreign factor, the judge's provision, imposed the change. Invoices come issued only formally to the employer, which takes on the role of intermediary.
These are the reasons that led to an opening by the financial administration, but that in closing warns the tax payer:
"It is hardly necessary to point out that, if the tax payer were to carry out in favor of the cooperative an activity that is actually attributable, for tax purposes, to an employment relationship from which to draw employment income dependent or assimilated to that of employment, the same it could not in any case apply the flat-rate regime in question already starting from 2019 in relation to the aforementioned income ".