SERRITELLA: "Istituzione di un regime fiscale agevolato e semplificato per le persone fisiche esercenti l’attività di commercio al dettaglio e delega al Governo per la sua disciplina" (3230)

This legislative proposal aims to establish a simplified and preferential tax regime for individuals engaged in retail trade. It seeks to reduce the administrative burden and tax pressure on small shopkeepers to help them remain competitive. The measure primarily affects self-employed retail traders and small business owners, providing them with a more streamlined way to calculate and pay their taxes.