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Simplified Regime (Cat. B)

By Taxpert Editorial · Last reviewed: 26 April 2026

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.