AI agents for business finance: what they can and can't do
What AI agents can do in bookkeeping, close, collections and compliance today, where a person must stay in charge, and how to judge a product.
The short answer
The forfettario ceiling is €85,000 of revenue a year, and fees from clients abroad count towards it exactly as Italian fees do: Money.it's 2026 guide says revenue from all activities is summed. If you exceed €85,000, the flat-rate regime still applies for that year up to €100,000 and you leave it from the following year; fees received in naira or dollars are converted to euro.
One ceiling, wherever the client is
The limit is on ricavi and compensi, not on Italian income. A designer in Bologna who bills €40,000 to a Lagos agency and €50,000 to Italian clients has €90,000 of revenue for the purpose of the ceiling. Nothing in the regime discounts foreign fees, and since cross-border invoices are reported to the SdI, as described below, the Agenzia delle Entrate sees them alongside your Italian ones.
The two thresholds: €85,000 and €100,000
Money.it's guide to the regime in 2026 (by Patrizia Del Pidio, updated 21 October 2026) describes the limits like this:
| Revenue in the year | What the guide describes |
|---|---|
| Up to €85,000 | You stay in the regime |
| Above €85,000 but not above €100,000 | The flat tax still applies for the year; the limit was €65,000 up to 2022 |
| Above €100,000 | Outside the range the guide says the flat tax covers |
Two practical consequences follow. First, between €85,000 and €100,000 you finish the year as a forfettario and plan for the ordinary regime the next year: IVA on Italian invoices, a different way of calculating tax, and, for many, the end of the start-up 5% rate. Second, crossing €100,000 changes things during the year itself, so ask your commercialista exactly which invoice the change starts from, and how IVA applies to it, before you send it.
Converting naira and dollar fees
If a Nigerian client pays you in naira or dollars, the euro value is what counts. Fiscomania, discussing article 9 paragraph 2 of the TUIR, says amounts in foreign currency are converted at the exchange rate of the day they are received, with an annual average often used as an approximation. Keep a note of the rate you used beside each receipt, and ask your commercialista which reference rate they apply, so your total can be checked.
Exchange rates can push you over the line. Example, for illustration only: you agree a fee of $20,000 with a Nigerian client. If the dollar is worth €0.85 on the day you are paid, it counts as €17,000; at €0.95 it counts as €19,000. If you are already close to €85,000, a currency move can decide which side of the limit you end on.
Withholding does not shrink the figure
A Nigerian company may deduct 10% withholding tax from professional fees paid to non-residents, according to PwC Nigeria's summary of the 2024 regulations. Your invoice still shows the full fee, and the client's receipt for the tax withheld shows the gross amount. Treat the gross fee as revenue for the ceiling unless your commercialista advises otherwise. Remember too that a forfettario cannot credit that Nigerian tax: the Agenzia delle Entrate said so in Risoluzione 36/E of 2019, as Euroconference News reported.
Terms you will see
- Ricavi / compensi
- Revenue from selling goods or fees for services; the ceiling applies to their total.
- Coefficiente di redditività
- The fixed percentage of revenue treated as taxable income (78% for most professional services).
- Imposta sostitutiva
- The flat substitute tax, 15% or 5% for qualifying start-ups.
- Regime ordinario
- The standard regime you move to after leaving the forfettario, with IVA and progressive income tax.
The other limits are tested alongside revenue. Staff spending above €20,000 or a share in an overlapping partnership can end the regime even if your fees stay well under €85,000, so the ceiling is never the only check.
Steps if you are close to the limit
- Keep a running euro total of fees received, converted on each receipt date.
- Before October, project the year: contracts signed, invoices due, and likely FX moves on dollar or naira fees.
- If you expect to pass €85,000, ask your commercialista to model next year under the ordinary regime, including whether Nigerian withholding becomes creditable.
- If you expect to approach €100,000, agree in advance how invoices after the threshold will be issued.
- Do not delay or split invoices artificially to stay under the limit; invoices to foreign clients are transmitted through the SdI and the dates are recorded.
Where Pryme fits
Tracking the ceiling is easier when foreign fees arrive into one place with clear records. A Pryme Business Account receives euro, dollars and naira, and the Finance agent can prepare a running total of receipts for your commercialista to review; you approve what it prepares. See business multicurrency, and our guides to who qualifies for the forfettario and pricing in euro for Nigerian clients.
Questions people ask
Do fees from Nigerian clients count towards the forfettario limit?
Yes. The €85,000 limit is on total revenue from all activities, as Money.it's 2026 guide states, wherever the client is based.
What happens if I earn more than €85,000 as a forfettario?
Money.it says the flat tax still applies for that year up to €100,000; you move to the ordinary regime the following year. Above €100,000, ask your commercialista when the change takes effect.
What exchange rate do I use for naira or dollar fees?
Fiscomania, on article 9 TUIR, says foreign-currency amounts are converted at the rate on the day received; keep a note of the rate with each receipt.
Does Nigerian withholding tax reduce my forfettario revenue?
Your invoice shows the full fee, and the client's withholding receipt shows the gross amount. Treat the gross fee as revenue unless your commercialista advises otherwise.
Sources
- Money.it: Regime forfettario 2026, come funziona, requisiti, limiti e novità (Patrizia Del Pidio, updated 21 Oct 2026) · accessed Oct 2026
- Fiscomania: Immobili locati all'estero, tassazione in Italia (4 Feb 2025, updated 30 Apr 2026) · accessed Oct 2026
- Euroconference News: Forfettario senza credito per imposte pagate all'estero, on Risoluzione 36/E/2019 (16 Mar 2019) · accessed Oct 2026
- PwC Nigeria: Highlights of the Deduction of Tax at Source (Withholding) Regulations 2024 · accessed Oct 2026
- Euroconference News: Operazioni con l'estero e fatturazione elettronica dal 1° luglio 2022 (8 Jun 2022) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.