{"id":322334,"date":"2026-06-22T18:10:09","date_gmt":"2026-06-22T16:10:09","guid":{"rendered":"https:\/\/italien.news\/?p=322334"},"modified":"2026-06-22T18:10:09","modified_gmt":"2026-06-22T16:10:09","slug":"expert-comptable-italien","status":"publish","type":"post","link":"https:\/\/italien.news\/fr\/leben\/steuern\/commercialista-italien\/","title":{"rendered":"Commercialista : le conseiller fiscal italien s'explique"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Table des mati\u00e8res<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/italien.news\/fr\/leben\/steuern\/commercialista-italien\/#Was_ist_ein_Commercialista\" >Qu'est-ce qu'un \u00ab Commercialista \u00bb ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/italien.news\/fr\/leben\/steuern\/commercialista-italien\/#Was_macht_ein_Commercialista\" >En quoi consiste le m\u00e9tier de \u00ab Commercialista \u00bb ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/italien.news\/fr\/leben\/steuern\/commercialista-italien\/#Brauche_ich_einen_Commercialista\" >Ai-je besoin d'un \u00ab Commercialista \u00bb ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/italien.news\/fr\/leben\/steuern\/commercialista-italien\/#Commercialista_CAF_oder_Patronato\" >Expert-comptable, CAF ou Patronato ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/italien.news\/fr\/leben\/steuern\/commercialista-italien\/#Was_kostet_ein_Commercialista\" >Combien co\u00fbte un \u00ab Commercialista \u00bb ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/italien.news\/fr\/leben\/steuern\/commercialista-italien\/#So_findest_du_einen_guten_Commercialista\" >Comment trouver un bon \u00ab commercialista \u00bb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/italien.news\/fr\/leben\/steuern\/commercialista-italien\/#Was_du_als_Nachstes_tun_musst\" >Ce que tu dois faire ensuite<\/a><\/li><\/ul><\/nav><\/div>\n<div class=\"wpb-content-wrapper\" id=\"wpb-content-root\"><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\"><div class=\"vc_empty_space\"   style=\"height: 32px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><\/div><\/div><\/div><\/div><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>En Italie, il n'y a gu\u00e8re de mot qui revienne aussi souvent que celui de <em>Expert-comptable<\/em>. Pour de nombreux expatri\u00e9s, c'est le interlocuteur incontournable \u2013 et pourtant, presque personne ne sait \u00e0 l'avance en quoi consiste exactement son m\u00e9tier. Ce guide explique ce que fait un \u00ab commercialista \u00bb, combien il co\u00fbte et comment trouver celui qui vous convient.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span class=\"ez-toc-section\" id=\"Was_ist_ein_Commercialista\"><\/span>Qu'est-ce qu'un \u00ab Commercialista \u00bb ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Un <strong>Expert-comptable<\/strong> (plus pr\u00e9cis\u00e9ment : <em>expert-comptable<\/em>) est un conseiller agr\u00e9\u00e9 par l'\u00c9tat en mati\u00e8re de fiscalit\u00e9, de comptabilit\u00e9 et de gestion d'entreprise, inscrit \u00e0 un registre professionnel officiel (<em>Albo<\/em>) est inscrit. Son domaine de comp\u00e9tence est <strong>plus large que celui d'un conseiller fiscal allemand<\/strong>: Il prend en charge les imp\u00f4ts, la comptabilit\u00e9, les cotisations sociales, la cr\u00e9ation d'entreprise et le conseil en gestion d'entreprise, le tout aupr\u00e8s d'un seul et m\u00eame prestataire.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span class=\"ez-toc-section\" id=\"Was_macht_ein_Commercialista\"><\/span>En quoi consiste le m\u00e9tier de \u00ab Commercialista \u00bb ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Ouverture et gestion de la <a href=\"https:\/\/italien.news\/fr\/vivre\/travail\/ouvrir-un-numero-de-tva\/\">Num\u00e9ro de TVA<\/a> et choix du r\u00e9gime fiscal<\/li>\n<li>La comptabilit\u00e9 et la d\u00e9claration d'imp\u00f4ts annuelle (<em>d\u00e9claration d'imp\u00f4ts<\/em>)<\/li>\n<li>Calcul et paiement des imp\u00f4ts et de la TVA (IVA) via le formulaire F24<\/li>\n<li>D\u00e9claration et gestion des cotisations sociales (INPS, caisses professionnelles)<\/li>\n<li>facture \u00e9lectronique (<em>facture \u00e9lectronique<\/em>) et les d\u00e9lais en cours<\/li>\n<li>Cr\u00e9ation de soci\u00e9t\u00e9s (par exemple, des SRL) et conseil en gestion d'entreprise<\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\"><div  class=\"jeg_postblock_3 jeg_postblock jeg_module_hook jeg_pagination_disable jeg_col_3o3 jnews_module__0_6af1bd34843f7  jeg_pb_boxed    with-format-icon\" data-unique=\"jnews_module__0_6af1bd34843f7\">\n\t\t\t\t\t\n\t\t\t\t\t<div class=\"jeg_posts jeg_block_container\">\n                \n                <div class=\"jeg_posts jeg_load_more_flag\">\n                <article class=\"jeg_post jeg_pl_md_2 format-standard\">\n                <div class=\"jeg_thumb\">\n                    \n                    <a href=\"https:\/\/italien.news\/fr\/leben\/arbeit\/partita-iva-eroeffnen\/\" aria-label=\"Lire l&#039;article : Ouvrir un num\u00e9ro de TVA : devenir ind\u00e9pendant en Italie\"><div class=\"thumbnail-container animate-lazy  size-715\"><img decoding=\"async\" width=\"350\" height=\"250\" src=\"https:\/\/italien.news\/wp-content\/themes\/jnews\/assets\/img\/jeg-empty.png\" class=\"attachment-jnews-350x250 size-jnews-350x250 lazyload wp-post-image\" alt=\"Freelance \u00a9 shutterstock.com\" sizes=\"(max-width: 350px) 100vw, 350px\" data-src=\"https:\/\/italien.news\/wp-content\/uploads\/2026\/06\/Freelancerin-350x250.webp\" data-srcset=\"https:\/\/italien.news\/wp-content\/uploads\/2026\/06\/Freelancerin-350x250.webp 350w, https:\/\/italien.news\/wp-content\/uploads\/2026\/06\/Freelancerin-120x86.webp 120w, https:\/\/italien.news\/wp-content\/uploads\/2026\/06\/Freelancerin-750x536.webp 750w\" data-sizes=\"auto\" data-expand=\"700\" \/><\/div><\/a>\n                <\/div>\n                <div class=\"jeg_postblock_content\">\n                    <h3 class=\"jeg_post_title\">\n                        <a href=\"https:\/\/italien.news\/fr\/leben\/arbeit\/partita-iva-eroeffnen\/\">Ouvrir un num\u00e9ro de TVA : devenir ind\u00e9pendant en Italie<\/a>\n                    <\/h3>\n                    <div class=\"jeg_post_meta\"><div class=\"jeg_meta_date\"><a href=\"https:\/\/italien.news\/fr\/leben\/arbeit\/partita-iva-eroeffnen\/\"><div class=\"jeg-fa-4 jeg-icon-svg jeg-svg-clock-o\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 1536 1792\" aria-hidden=\"true\"><g transform=\"translate(0 1536) scale(1 -1)\"><path fill=\"currentColor\" d=\"M896 992v-448q0 -14 -9 -23t-23 -9h-320q-14 0 -23 9t-9 23v64q0 14 9 23t23 9h224v352q0 14 9 23t23 9h64q14 0 23 -9t9 -23zM1312 640q0 148 -73 273t-198 198t-273 73t-273 -73t-198 -198t-73 -273t73 -273t198 -198t273 -73t273 73t198 198t73 273zM1536 640 q0 -209 -103 -385.5t-279.5 -279.5t-385.5 -103t-385.5 103t-279.5 279.5t-103 385.5t103 385.5t279.5 279.5t385.5 103t385.5 -103t279.5 -279.5t103 -385.5z\"\/><\/g><\/svg><\/div> 6 juillet 2026<\/a><\/div><\/div>\n                    <div class=\"jeg_post_excerpt\">\n                        <p>Voici comment ouvrir votre num\u00e9ro de TVA (Partita IVA) en Italie : inscription aupr\u00e8s de l'Agenzia delle Entrate, code ATECO, cotisations \u00e0 l'INPS, r\u00e9gime forfaitaire et obligations courantes.<\/p>\n                    <\/div>\n                <\/div>\n            <\/article>\n            <\/div>\n                <div class='module-overlay'>\n\t\t\t\t    <div class='preloader_type preloader_dot'>\n\t\t\t\t        <div class=\"module-preloader jeg_preloader dot\">\n\t\t\t\t            <span><\/span><span><\/span><span><\/span>\n\t\t\t\t        <\/div>\n\t\t\t\t        <div 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class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span class=\"ez-toc-section\" id=\"Brauche_ich_einen_Commercialista\"><\/span>Ai-je besoin d'un \u00ab Commercialista \u00bb ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>En tant que <strong>Travailleur ind\u00e9pendant ou entreprise<\/strong> En pratique, oui : les obligations courantes (imp\u00f4ts, cotisations, facturation \u00e9lectronique) sont complexes et sources d'erreurs \u2013 il est vivement recommand\u00e9 de faire appel \u00e0 un Commercialista. En tant que <strong>Employ\u00e9(e)<\/strong> En g\u00e9n\u00e9ral, tu n'en as pas besoin ; pour la d\u00e9claration d'imp\u00f4ts, un CAF suffit souvent (voir ci-dessous).<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span class=\"ez-toc-section\" id=\"Commercialista_CAF_oder_Patronato\"><\/span>Expert-comptable, CAF ou Patronato ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Trois points de contact que l'on confond souvent :<\/p>\n<ul>\n<li><strong>Expert-comptable<\/strong>: pour les travailleurs ind\u00e9pendants et les entreprises \u2013 service complet et payant.<\/li>\n<li><strong>CAF<\/strong> (<em>Centre d'assistance fiscale<\/em>) : aide les salari\u00e9s et les retrait\u00e9s \u00e0 remplir leur d\u00e9claration d'imp\u00f4ts (Modello 730) et \u00e0 \u00e9tablir leur ISEE, \u00e0 un prix modique ou gratuitement.<\/li>\n<li><strong>Patronato<\/strong>: apporte son aide pour les questions relatives aux retraites et \u00e0 l'INPS \u2013 g\u00e9n\u00e9ralement gratuitement.<\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span class=\"ez-toc-section\" id=\"Was_kostet_ein_Commercialista\"><\/span>Combien co\u00fbte un \u00ab Commercialista \u00bb ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Les co\u00fbts d\u00e9pendent de la forme juridique et de la charge de travail. \u00c0 titre indicatif : pour les travailleurs ind\u00e9pendants dans le <em>r\u00e9gime forfaitaire<\/em> les honoraires annuels s'\u00e9l\u00e8vent souvent \u00e0 environ <strong>400 \u00e0 1 200 \u20ac<\/strong>, pour une <strong>SRL<\/strong> nettement plus \u00e9lev\u00e9. La facturation s'effectue sous forme de forfait annuel ou \u00e0 la prestation \u2013 demande un devis au pr\u00e9alable. Pour savoir comment fonctionne le syst\u00e8me fiscal sous-jacent, consulte la rubrique <a href=\"https:\/\/italien.news\/fr\/vivre\/impots\/fiscalite-italienne-principes-fondamentaux\/\">La fiscalit\u00e9 en Italie<\/a>.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span class=\"ez-toc-section\" id=\"So_findest_du_einen_guten_Commercialista\"><\/span>Comment trouver un bon \u00ab commercialista \u00bb<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Le mieux est de passer par <strong>Recommandations<\/strong> \u2013 au sein de groupes d'expatri\u00e9s, aupr\u00e8s d'autres travailleurs ind\u00e9pendants ou via le site officiel <strong>Registre des ordres des experts-comptables<\/strong>. Fais attention \u00e0 <strong>Accessibilit\u00e9<\/strong>, des honoraires clairs et \u2013 ce qui est utile pour les expatri\u00e9s \u2013 <strong>Exp\u00e9rience avec des \u00e9trangers<\/strong> ainsi que des connaissances en anglais ou en allemand. Si vous envisagez de cr\u00e9er une entreprise, vous trouverez dans ce guide <a href=\"https:\/\/italien.news\/fr\/emigrer\/situation-de-vie\/emigrer-en-italie-entrepreneur\/\">Cr\u00e9er une entreprise en Italie<\/a> \u00e9tapes suivantes.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span class=\"ez-toc-section\" id=\"Was_du_als_Nachstes_tun_musst\"><\/span>Ce que tu dois faire ensuite<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Commence par d\u00e9terminer si tu as r\u00e9ellement besoin d'un \u00ab commercialista \u00bb (si tu es ind\u00e9pendant ou si tu as une entreprise) ou si un CAF suffit (si tu es salari\u00e9). Demande plusieurs devis, compare les prestations propos\u00e9es et les honoraires, et pr\u00e9cise \u00e0 l'avance comment se d\u00e9roulera la communication \u2013 id\u00e9alement avant m\u00eame l'ouverture de ta \u00ab partita IVA \u00bb.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\"><div class=\"vc_empty_space\"   style=\"height: 32px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><\/div><\/div><\/div><\/div><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\"><div  class=\"jeg_block_heading jeg_block_heading_6 jeg_alignleft jnews_module__1_6af1bd348645a\">\n                <h3 class=\"jeg_block_title\"><span>FAQ - Foire aux questions sur le Commercialista<\/span><\/h3>\n                \n            <\/div><div  class='jnews-faq-wrapper jnews_module__2_6af1bd3486649 style-4'>\n\t\t\t\t    \n        <div class=\"list-wrapper expand\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Was ist ein Commercialista?\">\n                <h5 class=\"question\">Qu'est-ce qu'un \u00ab Commercialista \u00bb ?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\">\n                <p>Un expert en fiscalit\u00e9, comptabilit\u00e9 et gestion d'entreprise inscrit au registre officiel des professions \u2013 son champ d'activit\u00e9 est plus large que celui d'un conseiller fiscal allemand.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Was macht ein Commercialista?\">\n                <h5 class=\"question\">En quoi consiste le m\u00e9tier de \u00ab Commercialista \u00bb ?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>Il s'occupe de l'ouverture du num\u00e9ro de TVA, tient la comptabilit\u00e9, \u00e9tablit la d\u00e9claration d'imp\u00f4ts, g\u00e8re la TVA, le formulaire F24, les cotisations sociales, la facturation \u00e9lectronique, ainsi que les cr\u00e9ations d'entreprise et le conseil.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Brauche ich als Selbstst\u00e4ndiger einen?\">\n                <h5 class=\"question\">En tant qu'ind\u00e9pendant, en ai-je besoin ?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>D'un point de vue pratique, oui. Les obligations courantes sont complexes et sources d'erreurs ; c'est pourquoi il est vivement recommand\u00e9 de faire appel \u00e0 un \u00ab Commercialista \u00bb.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Brauche ich als Angestellter einen?\">\n                <h5 class=\"question\">En tant que salari\u00e9, en ai-je besoin ?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>En g\u00e9n\u00e9ral, non. Pour la d\u00e9claration d'imp\u00f4ts annuelle, un CAF suffit g\u00e9n\u00e9ralement.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Was ist der Unterschied zwischen Commercialista, CAF und Patronato?\">\n                <h5 class=\"question\">Quelle est la diff\u00e9rence entre un \u00ab Commercialista \u00bb, un \u00ab CAF \u00bb et un \u00ab Patronato \u00bb ?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>Le Commercialista conseille les travailleurs ind\u00e9pendants et les entreprises (service payant). Le CAF aide les salari\u00e9s et les retrait\u00e9s \u00e0 remplir leur d\u00e9claration d'imp\u00f4ts et \u00e0 \u00e9tablir leur ISEE. Le Patronato apporte son aide pour les questions relatives aux retraites et \u00e0 l'INPS (souvent gratuitement).<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Was kostet ein Commercialista?\">\n                <h5 class=\"question\">Combien co\u00fbte un \u00ab Commercialista \u00bb ?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>Pour les travailleurs ind\u00e9pendants soumis au r\u00e9gime forfaitaire, environ 400 \u00e0 1 200 \u20ac par an ; pour une SRL, nettement plus. La facturation s'effectue soit sous forme de forfait, soit \u00e0 l'acte.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Spricht ein Commercialista Deutsch oder Englisch?\">\n                <h5 class=\"question\">Un \u00ab Commercialista \u00bb parle-t-il allemand ou anglais ?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>C'est le cas de certains, notamment dans les grandes villes et les r\u00e9gions touristiques. Renseigne-toi sp\u00e9cifiquement sur leur exp\u00e9rience avec les \u00e9trangers.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Wie finde ich einen guten Commercialista?\">\n                <h5 class=\"question\">Comment trouver un bon \u00ab commercialista \u00bb ?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>Via les recommandations et le registre officiel des Ordres des experts-comptables. Veille \u00e0 ce qu\u2019ils soient joignables, que leurs honoraires soient clairs et qu\u2019ils aient de l\u2019exp\u00e9rience avec les \u00e9trangers.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Ist ein Commercialista Pflicht?\">\n                <h5 class=\"question\">Faut-il obligatoirement faire appel \u00e0 un \u00ab commercialista \u00bb ?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>L\u00e9galement, non. Mais compte tenu des nombreuses obligations \u00e0 respecter au quotidien, il est de fait indispensable pour les travailleurs ind\u00e9pendants et les entreprises.<\/p>\n\n            <\/div>\n        <\/div>\n        <div class=\"list-wrapper\">\n            <a class=\"list-toogle\" href=\"#\" aria-label=\"Toggle FAQ: Kann der Commercialista mich beim Finanzamt vertreten?\">\n                <h5 class=\"question\">Le commercialiste peut-il me repr\u00e9senter aupr\u00e8s de l'administration fiscale ?<\/h5>\n                <svg class=\"faq-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n                    <path d=\"M13.6152 0.369517C13.3685 0.132903 13.0341 0 12.6855 0C12.3368 0 12.0024 0.132903 11.7557 0.369517L6.98417 4.95184L2.21262 0.369517C1.96321 0.146331 1.63333 0.024827 1.29248 0.0306025C0.951625 0.0363779 0.626413 0.168982 0.385357 0.400478C0.1443 0.631975 0.00621891 0.94429 0.00020504 1.27162C-0.00580883 1.59896 0.120714 1.91576 0.353117 2.15528L6.05442 7.63048C6.30111 7.8671 6.63551 8 6.98417 8C7.33283 8 7.66723 7.8671 7.91392 7.63048L13.6152 2.15528C13.8616 1.91837 14 1.59723 14 1.2624C14 0.927566 13.8616 0.606426 13.6152 0.369517Z\" fill=\"black\" \/>\n                <\/svg>\n            <\/a>\n            <div class=\"card-expand\" style=\"display: none;\">\n                <p>Oui. Il peut te repr\u00e9senter aupr\u00e8s de l'Agenzia delle Entrate et de l'INPS.<\/p>\n\n            <\/div>\n        <\/div>\n\t\t    <\/div><\/div><\/div><\/div><\/div><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\"><div class=\"vc_empty_space\"   style=\"height: 32px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><\/div><\/div><\/div><\/div><div class=\"row vc_row wpb_row vc_row-fluid\"><div class=\"jeg-vc-wrapper\"><div class=\"wpb_column jeg_column vc_column_container vc_col-sm-12\"><div class=\"jeg_wrapper wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div style=\"border: 1px solid #f1f1f1; padding: 15px;\">\n<h4>Sources<\/h4>\n<ol style=\"font-size: 11px; line-height: 1.5;\">\n<li><a href=\"https:\/\/commercialisti.it\/\" target=\"_blank\" rel=\"noopener\">Conseil national des experts-comptables et des comptables agr\u00e9\u00e9s<\/a> (consult\u00e9 en juin 2026)<\/li>\n<li><a href=\"https:\/\/www.agenziaentrate.gov.it\/\" target=\"_blank\" rel=\"noopener\">Agenzia delle Entrate<\/a> (consult\u00e9 en juin 2026)<\/li>\n<\/ol>\n<\/div>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Le r\u00f4le d'un \u00ab commercialista \u00bb en Italie : comptabilit\u00e9, d\u00e9claration d'imp\u00f4ts, cotisations sociales et cr\u00e9ation d'entreprise. Co\u00fbts, recherche et diff\u00e9rences par rapport au CAF, au \u00ab patronato \u00bb et au conseiller fiscal allemand.<\/p>","protected":false},"author":2,"featured_media":322339,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inwp_podcast_mp3":"","inwp_podcast_apple":"","inwp_podcast_spotify":"","inwp_podcast_youtube":"","inw_restaurant_url":"","inw_restaurant_lat":"","inw_restaurant_lng":"","in_event_type":"","in_event_featured":"","in_event_teaser":"","in_event_name":"","in_event_address":"","in_event_status":"","in_event_turnus":"","inw_hotel_email":"","inw_hotel_type":"","inw_hotel_name":"","inw_hotel_street":"","inw_hotel_zip":"","inw_hotel_city":"","inw_hotel_region":"","inw_hotel_country":"","inw_hotel_phone":"","inw_hotel_url":"","inw_hotel_lat":"","inw_hotel_lng":"","inw_hotel_pricerange":"","inw_hotel_stars":"","inw_hotel_amenities":"","in_event_start":"","in_event_end":"","in_event_time":"","in_event_time_end":"","in_event_location":"","in_event_city":"","in_event_region":"","in_event_price":"","in_event_organizer":"","in_event_url":"","in_event_sort":"","in_event_sort_end":"","jnews-multi-image_gallery":[],"jnews_single_post":{"subtitle":"Buchhaltung, Steuererkl\u00e4rung, Sozialabgaben, Gr\u00fcndung: Was der italienische Steuerberater (Commercialista) macht, was er kostet und wie du den richtigen findest.","format":"standard","jnews_video_option_group":[[]],"override":[{"template":"1","parallax":"1","fullscreen":"1","layout":"right-sidebar","sidebar":"default-sidebar","second_sidebar":"default-sidebar","sticky_sidebar":"1","share_position":"bottom","share_float_style":"share-monocrhome","show_featured":"1","show_post_meta":"1","show_post_author":"1","show_post_author_image":"1","show_post_date":"1","post_date_format":"default","post_date_format_custom":"Y\/m\/d","show_post_category":"1","show_post_reading_time":"1","post_reading_time_wpm":"300","post_calculate_word_method":"str_word_count","show_zoom_button":"1","zoom_button_out_step":"2","zoom_button_in_step":"3","show_post_tag":"1","show_prev_next_post":"1","show_popup_post":"1","show_comment_section":"1","number_popup_post":"5","show_post_related":"1","show_inline_post_related":"1"}],"image_override":[{"single_post_thumbnail_size":"crop-500","single_post_gallery_size":"crop-500"}],"trending_post_position":"meta","trending_post_label":"Trending","sponsored_post_label":"Sponsored by","disable_ad":"0"},"jnews_primary_category":[],"jnews_social_meta":[],"jnews_override_counter":{"view_counter_number":"0","share_counter_number":"0","like_counter_number":"0","dislike_counter_number":"0"},"footnotes":""},"categories":[19792],"tags":[19800,20251,19818,4848],"class_list":["post-322334","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-steuern","tag-auswandern-italien","tag-leben-in-italien","tag-partita-iva","tag-steuern-italien"],"_links":{"self":[{"href":"https:\/\/italien.news\/fr\/wp-json\/wp\/v2\/posts\/322334","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/italien.news\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/italien.news\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/italien.news\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/italien.news\/fr\/wp-json\/wp\/v2\/comments?post=322334"}],"version-history":[{"count":0,"href":"https:\/\/italien.news\/fr\/wp-json\/wp\/v2\/posts\/322334\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/italien.news\/fr\/wp-json\/wp\/v2\/media\/322339"}],"wp:attachment":[{"href":"https:\/\/italien.news\/fr\/wp-json\/wp\/v2\/media?parent=322334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/italien.news\/fr\/wp-json\/wp\/v2\/categories?post=322334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/italien.news\/fr\/wp-json\/wp\/v2\/tags?post=322334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}