When it comes to self-employment in Italy, hardly any other word comes up as often as Accountant. For many expats, he is the most important point of contact—and yet hardly anyone knows beforehand exactly what the role entails. This guide explains what a commercialista does, how much he costs, and how to find the right one.
What is a commercialista?
A Accountant (more precisely: certified public accountant) is a state-certified consultant in tax, accounting, and business management who is listed in an official professional registry (Albo) is listed. His area of responsibility is broader than that of a German tax advisor: It provides a one-stop solution for taxes, accounting, social security contributions, business formation, and business management consulting.
What does a commercialista do?
- Opening and Management of the VAT Number and selection of the tax regime
- Bookkeeping and the annual tax return (tax return)
- Calculation and Payment of Taxes and Value-Added Tax (IVA) Using Form F24
- Registration and Administration of Social Security Contributions (INPS, Occupational Pension Funds)
- electronic invoice (electronic invoice) and current deadlines
- Incorporation of companies (e.g., SRL) and business consulting
Opening a Partita IVA: Becoming Self-Employed in Italy
Here's how to register for a Partita IVA in Italy: Registration with the Agenzia delle Entrate, ATECO code, INPS contributions, the flat-rate tax regime, and ongoing obligations.
Do I need an accountant?
As Self-employed individual or business In practice, yes: The day-to-day obligations (taxes, social security contributions, electronic invoicing) are complex and prone to errors—a commercialista is highly recommended. As Employee You usually don't need one; a CAF is often sufficient for your tax return (see below).
Accountant, CAF, or Patronato?
Three terms that are often confused:
- Accountant: For self-employed individuals and companies—comprehensive and subject to a fee.
- CAF (Tax Assistance Center): helps employees and retirees with their tax returns (Modello 730) and ISEE applications—at a low cost or for free.
- Patronage: Provides assistance with pension and INPS matters—usually free of charge.
How much does a commercialista cost?
The costs depend on the legal form and the amount of work involved. As a rough guide: For self-employed individuals in the flat-rate scheme Annual fees are often around 400–1,200 €, for a SRL significantly higher. Billing is based on an annual flat rate or per service—be sure to ask for a quote in advance. To learn how the tax system behind this works, see Taxes in Italy.
How to Find a Good Commercialista
The best way is via Recommendations – from expat groups, from other self-employed people, or through the official Register of the Orders of Certified Public Accountants. Pay attention to Accessibility, transparent fees, and—which is helpful for expats— Experience with Foreigners as well as knowledge of English or German. Anyone planning to start a business will find the following in the guide Starting a Business in Italy Next steps.
What You Need to Do Next
First, determine whether you actually need a commercialista (if you’re self-employed or running a business) or if a CAF is sufficient (if you’re an employee). Get several quotes, compare the scope of services and fees, and clarify in advance how communication will work—ideally before you open your Partita IVA.
FAQ - Frequently Asked Questions About Commercialista
Sources
- National Council of Certified Public Accountants and Accounting Experts (accessed in June 2026)
- Agenzia delle Entrate (accessed in June 2026)
