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Fiscal changes introduced by Law 296 / 27.10.2023

Fiscal changes introduced by Law 296 / 27.10.2023 For micro-enterprises, the tax rates change starting from January 1, 2024, as follows: 1% for micro-enterprises that achieve revenues that do not exceed 60,000 euros inclusive and that do not perform the activities from point 2 below ; 3% for micro-enterprises that: achieve revenues over 60,000 euros; or carry out activities corresponding to CAEN codes: 5821 –

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