Short answer
The simplest way to work for yourself in Italy: no minimum capital, but you answer with all your personal assets.
Information, not legal advice. MovItaly is not a law firm. Check with the questura or consulate before you act.
Who is this for
Freelancers, artisans, shopkeepers and small service providers working alone, often under the regime forfettario.
Key facts
- Minimum capital
- none.
- Liability
- unlimited. You are personally liable with all your assets.
- Taxation
- business income joins your personal income and is taxed with IRPEF plus local surtaxes, or with the flat-rate regime forfettario if you qualify (see the partita IVA guide).
- Setup cost and time
- Camera di Commercio fee and stamp duty, usually 1 to 7 days online. No notary.
- Bookkeeping
- simplified (contabilita semplificata) or ordinary. Forfettari keep invoices and a few registers.
- INPS
- artisans and traders pay a fixed minimum contribution plus a percentage above a income threshold. Freelancers without a professional order use the Gestione Separata (about 26 percent). Forfettari can ask for a 35 percent contribution reduction (TO VERIFY).
- INAIL
- required for artisans and some activities.
- Camera di Commercio
- registration plus a yearly fee.
- Permesso for non-EU citizens
- lavoro autonomo, long-term resident, family permits that allow work, and in many cases conversion from a study permit. New entries for self-employment depend on the yearly quota decree (TO VERIFY).
Sources
- Registro Imprese - Comunicazione Unica d'Impresa (Camera di Commercio / Unioncamere)
- Apertura partita IVA (Agenzia delle Entrate)
- INPS - iscrizione Gestione Commercianti (e artigiani) (INPS)
- Italia Startup Visa and startup innovative (Ministero delle Imprese e del Made in Italy)
