The simplicity of the forfeiture regime has sparked great interest, but its permanence depends on the thresholds of revenue established by the law. The forfeiture regime is a fiscal choice widely adopted by liberal professionals and small businesses, featuring simplified accounting procedures, substitute taxes, and fewer payments. These are not surprising data from the Ministry of Finance regarding the second quarter of 2026: almost 65,000 new registrants, equivalent to 48.7% of new VAT group openings during this period, with an increase of 2.5% compared to the previous year.

The point of strength of the forfeiture regime is certainly its simplicity, but its continuation is linked to the thresholds set by law: exceeding the maximum income threshold results in precise consequences, varying according to the extent of the overdrawn: a drawdown between 85,000 and 100,000 euros results in the regime's deceleration, even though it is not immediate: the benefits of the regime continue for the current year and the transition to the ordinary regime takes place from January 1st of the following year; a drawdown above 100,000 euros, instead, generates immediate deceleration and the taxpayer must apply VAT starting from the invoice that marks the threshold breach, as well as return to the ordinary regime for the current tax year. Keeping track of the revenues collected is therefore fundamental to avoid overstepping the threshold, with the consequences described. Fatture in Cloud, the software for electronic invoicing and business management designed for VAT forfeiture groups, allows real-time verification of collected revenues and compensation payments during the current year, and receives alerts when approaching or surpassing the limit – or exceeding – the threshold.

The access and permanence in the forfeiture regime are subordinated to the respect of a reference threshold, i.e., the maximum income and compensation threshold equal to 85,000 euros per annum calculated according to the principle of the cash box, referring only to the actual amounts actually collected during the tax period. Exceeding this limit entails precise consequences, varying depending on the extent of the overdrawn: a drawdown between 85,000 and 100,000 euros results in the regime's deceleration, even though it is not immediate: the benefits of the regime continue for the current year and the transition to the ordinary regime takes place from January 1st of the following year; a drawdown above 100,000 euros, instead, generates immediate deceleration and the taxpayer must apply VAT starting from the invoice that marks the threshold breach, as well as return to the ordinary regime for the current tax year. Monitoring manual of revenues can also pose risks: knowing the updated estimate of the amount of income, therefore, represents an effective strategy for preventing fiscal contests, reregulation of taxes, and corrective measures necessary to remedy errors and omissions: it may happen, for example, to have paid less taxes or not to have paid the due credits and balances, situations that must be regularized.

A digital monitoring, as offered by Fatture in Cloud, allows avoiding these problems through the automatic management of electronic thresholds, ensuring continuous control of revenues and helping to avoid overstepping the threshold. The software for electronic invoicing and business management designed for VAT forfeiture groups offers further advantages: facilitates the management of transactions, allows real-time verification of compensation and collected revenues, and guarantees a significant reduction in fiscal costs. Moreover, the software provides a continuous technological support service, which includes support for possible questions and solutions for integration with other systems of invoicing and accounting.