Simplified Regime (Cat. B)
- Legal basis
- Art. 31 CIRS
- Benefit key
- simplifiedB
What it does
Self-employed taxpayers with gross ≤ €200k may use the simplified regime, which applies a presumed expense coefficient to gross income to reach the taxable base — no need to keep formal accounting:
- 0.75 — Art. 151 services (liberal professions)
- 0.35 — other services
- 0.15 — sale of goods, hospitality
- 0.30 — other
Watch-outs
The 15% justification rule: 15% of gross must be backed by documented expenses (SS contributions count up to 10%). The shortfall is added back to the taxable base.