In times of crisis open their own business may seem risky, but if you have entrepreneurial skills and a good idea to invest in, it might be a satisfactory solution to cope with unemployment. Many companies, both small and large volumes of business, requiring external collaborators, well cheaper than a full-time employee to perform duties for a limited period: the creation of a website, a computer consulting, change office furnishings, organize an event.

Manage their own business also allows you to organize your commitments, and devote more time to themselves and their families, especially if it is a small business. And it is small businesses and individuals more precisely, to be able to open the VAT, taking the greatest benefit from the so-called special rules. less economic investment costs that range from accountant, the tax payments, INPS, IRAP and different requirements, more or less mandatory, depending on the type of tax relief that you can get.


The simplified accounting: can access to the system of simplified accounting individuals, and partnerships, that they have received in previous years, the amount of income not exceeding € 700,000. With the exception of undertaking whose business includes the provision of services for which the limit is set at € 400,000. Income is the difference between revenues and costs.

This type of accounting is effective from the time of the determination of the requirements for the duration of a business and is revalued annually. Facilities provided in simplified accounting: the periodic payment of VAT on a quarterly basis instead of monthly exemption from the estate and then preparing the accounting records required, except for the register of the assets being depreciated, the VAT records purchases and sales and the register of charges.

System of minimum and super minimum: currently the regime of so-called super minimum, goes some way to replace the old regime of minimum current ex minimum, which remains in force, albeit with some facility less: for example, the old regime will be minimal henceforth also subject it to field studies. super minimum The scheme is, at present, the type of VAT more advantageous from 2012 can access these arrangements, individuals, meeting the requirements of the law , which will open the activity from January 1, 2012 or that have opened since 2007.