accounting

[Geko]

greetings to all, I am a mechanical engineer enrolled at the beginning, I would like to open a game iva as a freelancer (I am also an employee) I did a little research in the forum but I did not find satisfactory answers. I address myself in a special way to the employees/ freelancers who have left iva.
As for accounting, I read that opening a game iva as a free professional (non-trader) implies the application of the so-called principle of cost deduction and fee tax, in a few words you pay taxes according to your profit, unlike other ways where there are minimum quotas to be paid and are independent of profit, in this case, if I don't invoice anything ... are not subject to taxation? when invoiced, what percentage do you pay taxes? Could someone tell me what kind of costs are deducted?
another curiosity is about the pension, an employee already pays contributions to the inps and therefore it is not necessary to enroll in the separate management of the inps but I read that cmq you have to make the inscription to the inarcassa .... I do not understand anything, I would like to have a clear picture before making this choice, if kindly someone can give me updated news thank you so much.

 

[gfrank]

1) if you work in the public, it takes the authority of the agency; if you work in the private, the activity you will do as lp does not have to be in competition with the activity of your employer (business)
2) the fixed taxation, is valid only for new activities, but not for those who are simultaneously dependent + pl (among other things, the regime has been varied with the last financial law; in the decree thousandprorogations, the previous regime has been extended for 3 years (if not ....)
3) if they are occasional performances, neither the invoice is issued nor the inscription of the inscription. It seems to me to remember that a few months ago a circular of the ade and also a "reminder" of the cni, about the occasional performance...
4) if it is a continuous benefit, the income from lp must be declared with a single model that is added with that from ld; it serves the inscription to the archer, where minimum contributions are previewed, even without turnover (are however in course facilitates)
I recommend contacting your order for more clarification