Further to our previous circulars and, in particular, the one dated 19th March last, we remind all unincorporated associations, with the exception of amateur sports associations, that from 1st January 2026 the flat-rate scheme under Law 398/1991 is no longer applicable and, therefore, VAT is no longer applied on a flat-rate basis, but on an ordinary basis, whereas for IRES and IRAP, in addition to the ordinary regime, starting from the 2027 UNICO tax return for the 2026 tax year, the flat-rate regime governed by Article 145 of Presidential Decree no. 917/1986 will apply, which provides for the application of the following profitability coefficients to the amount of revenue generated from the carrying out of commercial activities:
provision of services activity:
- up to €15,493.71 – a coefficient of 15 per cent;
- from EUR 15,493.72 to EUR 185,924.48 – 25 per cent coefficient;
other activities:
- up to 25,822.84 euros – 10 per cent coefficient;
- from 25,822.85 euros to 516,456,899.09 euros – 15 percent coefficient;
and by adding the amount of the positive income components referred to in articles 54, 55, 56 and 57 of the aforementioned D.P.R.
To reduce the VAT outlay, it is advisable for all associations to document with invoice all costs incurred in relation to the activity carried out.
While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.