(Finance) – Second quarter of the year under the sign of flexion for new VAT numbers: some have been opened 118.215 with a decrease in 6.1% compared to the corresponding period of the previous year.
Distribution by legal nature – explains a note from the MEF – shows that 70% of new VAT number openings it was activated by natural persons, 22.6% by joint-stock companies, 2.9% by partnerships; the share of “non-residents” (essentially made up of online trading companies) and that of “other legal forms” represent a total of 4.5% of the total new openings. Compared to the second quarter of 2022, the decrease in starts is generalized, reaching 23.6% for “other legal forms”, while it settles at 5.5% for natural persons and joint-stock companies.
Regarding the territorial distribution, 47.1% of new openings are located in the North, 21% in the Center and 31.5% in the South and Islands. The comparison with the same period last year highlights that the greatest declines were recorded in Lazio (-20.5%), Basilicata. (-15.9%) and Puglia (-10.8%); only the Marche (+3.5%) and Lombardy (+1.7%) show an increase in openings.
Based on the classification for productive sector, the ccommerce records, as usual, the highest number of VAT number openings, these in fact represent 18.8% of the total, followed by professional activities (17.8%) and construction (10.4%). Compared to the second quarter of 2022, among the main sectors the largest declines were recorded in agriculture (-25.8%), construction (-11.3%) and information services (-10.1%). In contrast, increases were recorded in the education sectors (+10.6%), accommodation and catering (+5.8%) and residual services (+2.6%).
With regards to natural persons, the gender breakdown shows a prevalence of the male share, equal to 60.8%. 48.3% of new openings were started by young people up to 35 years of age, 31.2% by individuals in the 36 to 50 age range and 16.2% by individuals in the 51 to 65 age range. Compared to the corresponding period last year, all age groups recorded
decreases in openings: from -8% of the 51-65 year old class to -4.5% of the youngest. Analyzing the country of birth of the starters, it turns out that 21.4% of the openings were made by a person born abroad.
In the period under review, 56,663 subjects joined the flat-rate scheme, for 47.9% of the total new openings, with a decrease of 2.4% compared to the same period of the previous year.