5.7.1 To whom does it apply?

To taxpayers who choose to apply it, and whose volume of operations during the calendar year does not exceed and cash collections from the same recipient not exceed € . If the activity had been started the previous year, its volume must be increased to the next year.

Anyone who exceeds these limits will be excluded from the regime, with effect from the immediately following year, but if in subsequent years these limits are not exceeded, the taxpayer may opt for the special regime again.