Opening a Partita IVA: Becoming Self-Employed in Italy

Anyone who wants to work as a self-employed person or freelancer in Italy needs a VAT Number – the Italian VAT and business registration number. The good news: It’s free to register. Here you’ll find out who needs a Partita IVA, how to register for one step by step, and what the most affordable flat-rate scheme and what benefits and responsibilities you can expect. Your Tax ID number You should already have that.

What is a Partita IVA?

The VAT Number is an 11-digit number that identifies you to the tax office as a person engaged in economic activity. You'll need it as soon as you on a regular basis, not just occasionally You provide services and issue invoices—as a freelancer, sole proprietor, or company. It is separate from your Codice Fiscale.

Who Needs a Partita IVA

You need a Partita IVA if you are engaged in self-employment on a long-term basis—for example, as a freelancer, tradesperson, merchant, or owner of your own practice. For purely occasional income (occasional service) it isn't always necessary; if in doubt, a commercialista can help you figure it out. Are you thinking about starting a company right away? Then check out the guide Starting a Business in Italy Sole proprietorships and SRLs.

How to Register for a Partita IVA – Step by Step

1. Select your job category/ATECO code and the appropriate tax regime.
2. Fill in the Model AA9/12 from (Opening Statement for Individuals).
3. Submit it within 30 days after starting work at the Agenzia delle Entrate — in person, by certified mail, or online using SPID or through an accountant.
4. Set up a PEC (certified email) and the electronic invoice (electronic invoice)—you can find out how to do this in the guide PEC and Electronic Invoicing.
5. Depending on your line of work, register with the INPS or your professional pension fund.

Registering with the Agenzia delle Entrate itself is free of charge.

The ATECO Code

The ATECO code classifies your job. It is important because it is used in the flat-rate scheme the Profit Coefficients determines—that is, what portion of your revenue is taxed as profit. Choose it carefully (based on your actual business activities).

Taxes: the flat-rate system

For many self-employed people, this is flat-rate scheme the most attractive choice: a Flat tax rate of 15 % (in the early years, often only under certain conditions 5 %), up to a revenue of 85.000 € per year and without a VAT ID number. Alternatively, there is the regular regimen (ordinary regime) including IRPEF and VAT. You can find out which details apply to you in our overview of the Taxes in Italy.

INPS Contributions

In addition to taxes, there are social security contributions:

• Separate Account: for freelancers who do not have their own professional liability insurance – approximately 26 % on taxable income.
• Unemployment Insurance Fund (Cassa): for regulated professions (e.g., doctors, lawyers, architects).
• Crafts & Trade: Separate INPS administrative units (artisans/merchants) with minimum contributions.

Costs and Ongoing Obligations

There is no fee to open an account—most of the costs are ongoing:

• Accountant (Italian tax and accounting advisor): not required, but highly recommended
• PEC: starting at about 35 € per year
• Invoicing Software for electronic invoicing
• For businesses: Chamber of Commerce fee (roughly 120 € per year for sole proprietorships)

Electronic invoicing, filing an annual tax return, and paying contributions on time are also required.

What You Need to Do Next

Before you get your Partita IVA, you'll need your Tax ID number. After that, it's worth taking a look at the Taxes in Italy and—especially when it comes to ongoing obligations—working with a commercialista early on.