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01.032013

VAT: THE TERMINATED EMPLOYEE IN 2013 IS INCLUDED IN THE “MINIMUM” (Il Sole 24 Ore, March 1, 2013, page 21)

An employee, after his/her dismissal in 2013, can register for VAT number to exercise an autonomous activity applying the system of the “super-minimum”. This new regimen, with the lump sum of 5%, effective from 2012, can be applied by natural persons and, in particular, as the law specifies, by the young people or by those who have been terminated. They can apply it for the year in which the activity has started and for the following 4 years.