A new regulation prohibits retired individuals from working as healthcare professionals. Retired women and elderly people who have already closed their employment relationship are no longer exempt from the voluntary contribution regime. Article 1, paragraph 12, of the L. n. 207/2024 sets the threshold at 35,000 euros for 2025 and Article 1, paragraph 27, of the L. n. 199/2025 extends the increase to 2026.

The regime for reduced taxation with flat tax rate up to 15% is reserved for individuals who earn up to 85,000 euros, the threshold that the voluntary contribution regime 2027 brings to 100,000 euros in the draft budget law. Specific limitations apply to those who also have income from work or equivalent, including pensions. The cause of exclusion is the letter d-ter of paragraph 57 of Article 1 of the L. n. 190/2014, which regulates the regime in commi 54-89.

The ordinary limit is 30,000 euros: Article 1, paragraph 12, of the L. n. 207/2024 has brought it to 35,000 euros for 2025 and Article 1, paragraph 27, of the L. n. 199/2025 has extended the increase to 2026. Pensions are equated to work-related income: according to Article 49, paragraph 2, letter a) of the DPR n. 917/1986, pensions of any kind are considered work-related income, and the Circular of the Italian Revenue Agency n. 10/E of April 4, 2016 clarifies that pension income alone qualifies for the threshold. It is a reference limit indicated by the Single Certificate, which coincides with the annual prepayment IRPEF before deductions.

The relief provided for those who have closed their employment relationship does not help those already in quiescence: the same circular n. 10/E/2016 limits it to the cessation that occurred in the previous year and denies it if the contributor had received a treatment retirement in that year. Starting from January 1, 2027, the rules of the voluntary contribution regime will transfer to articles 232-243 of the new Unified Tax on Income, the Law Lgs. 19 June 2026, n. 117 (text). Article 233, paragraph 1, letter f), reiterates the cause of exclusion with a limit of 30,000 euros, which the draft budget law of 2027 (Article 9, paragraph 3) raises to 35,000 euros only for 2027.

In clear terms: for those opening the VAT account in 2027, one compares the pension earned in 2026 with 30,000 euros under current legislation or with 35,000 euros if the Chamber approves the norm by December 31st.