Franchising taxation
Posted: Mon Apr 21, 2025 9:30 am
Their accounting will follow the ordinary principles of economic competence.
Contributions due from the franchisee to the franchisor for promotional campaigns : Included in the marketing fund, they represent costs related to promotional campaigns that the franchisor can often request from the franchisee. For the franchisee, they are therefore a cost for the provision of services, while an additional income for the franchisor.
Franchisor's assets : The franchisor provides the franchisee with both intangible and tangible assets. Intangible assets are all those that characterize its business activity, therefore brands and signs. While tangible assets are equipment, fittings and furnishings. The accounting methods of the related costs (for the franchisor) and revenues (for the franchisor) will be inherent in the specific contractual agreements provided by the parties.
Registration tax: The franchising contract must be drawn up in mom data writing! In the event that it is drawn up by public deed or authenticated private deed, it must be registered within 20 days from the date of the stipulation with the payment of the registration tax in the fixed amount of € 168.
Franchising taxation
As you know, the taxation of the Srl, unlike individual firms, is not also connected to an INPS linked to income, but only the business income is present, which is called IRAP plus a regional surcharge.
Contributions due from the franchisee to the franchisor for promotional campaigns : Included in the marketing fund, they represent costs related to promotional campaigns that the franchisor can often request from the franchisee. For the franchisee, they are therefore a cost for the provision of services, while an additional income for the franchisor.
Franchisor's assets : The franchisor provides the franchisee with both intangible and tangible assets. Intangible assets are all those that characterize its business activity, therefore brands and signs. While tangible assets are equipment, fittings and furnishings. The accounting methods of the related costs (for the franchisor) and revenues (for the franchisor) will be inherent in the specific contractual agreements provided by the parties.
Registration tax: The franchising contract must be drawn up in mom data writing! In the event that it is drawn up by public deed or authenticated private deed, it must be registered within 20 days from the date of the stipulation with the payment of the registration tax in the fixed amount of € 168.
Franchising taxation
As you know, the taxation of the Srl, unlike individual firms, is not also connected to an INPS linked to income, but only the business income is present, which is called IRAP plus a regional surcharge.