partita IVA for foreigners
Partita IVA for Foreigners and Non-Resident Businesses
For foreign professionals and sole traders starting in Italy
We lay out the personal number, the sole-trader business and the S.r.l. with you, then prepare the declaration in the order the law sets.
- Declared within 30 days of starting
- Codice fiscale first
- Non-EU self-employment: 650 entries a year, 2026 to 2028
- Flat-rate regime up to EUR 85,000 of receipts
The tax code, the right to work and the regime are settled before the declaration is filed.
A partita IVA planned before it is filed
FormaItalia, Milan, prepares the partita IVA (Italian VAT number) of a foreign person who starts a profession or a business anywhere in Italy. We set out the routes with you, prepare the declaration and coordinate each step with the body that performs it. Once the number exists, the books, VAT and returns run through an accounting firm in Italy.
We work for EU and non-EU founders weighing a personal number against a company of their own. The order matters: the declaration states the codice fiscale (tax code) first (Art. 35(2)(a) D.P.R. 633/1972, as in force in 2026), and a non-EU person needs the right to work in that form before starting the activity (Art. 26 TUI).
What's included
Eight deliverables, prepared and coordinated by us; you, or the body named, sign and lodge.
The three routes side by side
A professional number, a sole-trader business or an S.r.l., each with its conditions and its article. The choice stays with you.
Your gate map
EU or non-EU; entry for self-employment, conversion of a study permit or the remote-worker route; and which step comes first in your case.
The codice fiscale route
From abroad through the Italian consulate; in Italy on a booked in-person appointment. We prepare the documents the office asks for.
The right-to-work file (non-EU)
The attestation request to the Chamber of Commerce or the professional order, and the papers for the questura (police headquarters) clearance and the consulate, prepared for you to lodge.
The regime check
The flat-rate entry lines, the non-resident gate, the related-company exclusion and the 5% start-up conditions (L. 190/2014). Residence and treaty questions go to our tax advisory service.
The declaration prepared
Model AA9/12 with the ATECO 2025 activity code, the VIES option and the flat-rate claim, signed and filed by you or a delegate (Agenzia delle Entrate, the AA9/12 page).
The INPS fund and its dates
The separate fund, or the craftspeople's or traders' fund, with its 2026 rate and, for a flat-rate business, the date to request the 35% discount.
What stays with others
Returns go through an Art. 3(3) D.P.R. 322/1998 intermediary (as in force in 2026) or you; payroll for an Italian company through an enrolled consulente del lavoro (labour consultant); the visa through the consulate. We act as no tax representative.
Your status decides the first gate
Five starting positions, each with its article. None of them decides the route for you.
EU citizen
An EU citizen is entitled to set up a business, even as a sole trader, in any EU country (Your Europe, European Commission). The steps start with the tax code.
Non-EU, entering to work for yourself
Under Art. 26 TUI: an activity not reserved to Italian or EU citizens, adequate resources, an attestation not older than three months, housing and a lawful annual income above the health-charge exemption level. Within 650 entries a year, 2026 to 2028, start-up founders included; see the self-employment visa guide.
Non-EU, in Italy on a study permit
A study or vocational-training permit may be converted to a self-employment permit once the sportello unico per l'immigrazione (immigration desk) finds quota places (Art. 39(9) D.P.R. 394/1999).
Remote worker for a foreign employer
The entry rules name digital nomads and remote workers (Art. 27(1)(q-bis) TUI). The article does not say whether that permit allows an Italian partita IVA, so nothing is filed on that assumption.
Living outside Italy, no Italian base
Direct identification or a representative: the route of Italian VAT registration for a foreign company. An individual resident outside the EU and the EEA who appoints a fiscal representative files AA9/12 only at the representative's Direzione Provinciale (provincial office).
Three routes to compare before filing
Conditions and articles; the choice is made with you. An S.r.l. can also be taken over as a ready-made S.r.l. in Italy; on the company forms, see choosing between an S.r.l., an S.r.l.s. and an S.p.A. for an Italian venture.
| Aspect | Professional (arti e professioni) | Sole-trader business (impresa individuale) | S.r.l. |
|---|---|---|---|
| What it is | Habitual, even if not exclusive, self-employed work of an individual (Art. 5 D.P.R. 633/1972) | A commercial or craft business, entered in the Register within 30 days of starting (Art. 2196 c.c.) | A limited company with its own number |
| Declaration and where | AA9/12 to the Agenzia within 30 days, by PEC, in person or by registered post | AA9/12, or through the Register office, which forwards it (Art. 35(8) D.P.R. 633/1972) | The Comunicazione Unica (single filing) with the incorporation, through DIRE since 12 February 2026 |
| Numbers | Tax code and VAT number differ | They differ; the Register number is the owner's tax code | Tax code and VAT number coincide |
| Flat-rate regime | Open on the L. 190/2014 conditions | Open, with the 35% contribution discount on request | A person who controls an S.r.l. with a related activity is excluded (Art. 1(57)(d) L. 190/2014) |
| INPS fund, 2026 | Separate fund 26.07%, or 24% if insured elsewhere | Craftspeople 24%, traders 24.48%, minimum base EUR 18,808 | Not covered on this page |
| Register and Chamber | Not entered in the Register | Entered; annual fee EUR 120.00 or EUR 52.80 (Rome Chamber of Commerce, 2026) | Entered with the incorporation filing |
| Owner abroad | The status gate above applies | The status gate above applies | No Italian-residence rule for directors (Arts. 2383(4) and 2380-bis c.c.); a non-EU founder entering Italy still meets Art. 26(2) TUI |
Sources: D.P.R. 633/1972 and L. 190/2014, text to 31 December 2026; Civil Code; INPS circulars 8 and 14 of 2026; Rome Chamber of Commerce, 2026.
How the process works
The order the law sets. Each duration is a statute, a body's page, or marked as no term found.
statute a term set by statuteno term no statutory term, or none found in the sources read
Every route
- 1
Decide the route
You decide; we lay out the conditions
- no term no statutory term
- 2
Codice fiscale (tax code)
The Italian consulate abroad, or a booked in-person appointment in Italy
- no term no term found
- 3
AA9/12 declaration
You or a delegate: by PEC, in person, by registered post, or through the Register for an entrepreneur
- statute within 30 days of starting (Art. 35(1) D.P.R. 633/1972, text to 31 December 2026)
- 4
The number and the certificate
The Agenzia delle Entrate; on a PEC filing the reply comes to that PEC
- no term no term found for the number
- 5
INPS fund
Separate fund for a professional; craftspeople's or traders' fund for a business
- statute a flat-rate business requests the 35% discount by 28 February each year (Art. 1(83) L. 190/2014)
- 6
E-invoicing
Through the SDI (Exchange System), in the flat-rate regime too
- no term no term stated here
Non-EU only: between the codice fiscale and the AA9/12
- 2a
Attestation
The Chamber of Commerce or the professional order
- statute not older than three months (Art. 26 TUI)
- 2b
Questura clearance
The questura (police headquarters)
- statute within 20 days (Art. 39 D.P.R. 394/1999)
- 2c
Consulate
The Italian consulate
- statute acts within 30 days (Art. 39 D.P.R. 394/1999)
- 2d
Visa
The Italian consulate
- statute decided within 120 days, used within 180 (Art. 26(7) TUI)
- 2e
Permit
You request it; the questura decides
- statute requested within eight working days of entry (Art. 5 TUI)
- statute since 22 May 2026 decided within 90 days (Art. 5 TUI)
Living outside Italy, no Italian base direct identification or a representative: the route of Italian VAT registration for a foreign company, on its own page
Decide the route
Personal number or S.r.l., profession or business, flat-rate or ordinary regime, which INPS fund. We lay out the conditions; you decide.
No statutory term
Obtain the codice fiscale
From the Italian consulate abroad, or in Italy on a booked in-person appointment, where a non-EU applicant also proves the right to stay. See how to get a codice fiscale.
No term found
Entry file (non-EU only)
The Chamber or order attestation; the questura clearance within 20 days; the consulate acts within 30 days (Art. 39 D.P.R. 394/1999). The visa is decided within 120 days and used within 180 (Art. 26(7) TUI).
Statute
Permit (non-EU only)
Requested within eight working days of entry and valid at most two years; since 22 May 2026 the questura decides within 90 days and renewal is requested at least 90 days before expiry (Art. 5 TUI).
Statute
Prepare and file within 30 days
AA9/12 by PEC, in person by appointment or by registered post, or through the Register for an entrepreneur (Art. 35 D.P.R. 633/1972, text to 31 December 2026).
Statute
The number and the first checks
A certificate of assignment; on a PEC filing the reply comes to that PEC. Risk checks and a possible summons follow. A guide sets out the difference between a VAT number and a codice fiscale.
No term found for the number
INPS
Separate fund for a professional; craftspeople's or traders' fund for a business. A flat-rate business requests the 35% discount by 28 February each year once in business (Art. 1(83) L. 190/2014).
Statute
Working set-up
E-invoicing through the SDI (Exchange System), in the flat-rate regime too; in the ordinary regime VAT is charged on domestic supplies.
No term stated here
Not sure which route, regime or fund applies?
We set out the three routes and both regimes with you, article by article, before anything is filed.
Documents you will need
What you provide, by route; the activity's own titles or roll entries only where it requires them.
- Passport, with a visa where one is required
- First code in Italy: consular certificate, permit or ID card, and right to stay
- The codice fiscale, which the declaration states
- Non-EU entry: Chamber or professional-order attestation, not older than three months
- Non-EU entry: proof of resources, housing and a lawful income above the health-charge exemption level
- Non-EU entry: the questura clearance written on the declaration
- AA9/12, with an identity-document copy for a posted or hand-signed filing
- A delegate's identity document where someone files in person for you
- Representative route: the representative's requirements declaration and the guarantee
Flat-rate or ordinary regime, and the 2026 charges
Both regimes under the 2026 law, side by side; which one fits is set out with you in a conversation, not here.
| Item | Flat-rate regime (regime forfettario) | Ordinary regime (regime ordinario) | Basis |
|---|---|---|---|
| Who may enter | Receipts up to EUR 85,000 and staff spending up to EUR 20,000 gross; a non-resident only if resident in an EU or EEA State with adequate exchange of information and earning at least 75% of total income in Italy; not when controlling a related S.r.l. | Any holder of a number | Art. 1(54) and (57) L. 190/2014 |
| Income tax | 15% substitute tax (imposta sostitutiva) on receipts times the ATECO coefficient, replacing IRPEF, surcharges and IRAP; 5% for the start year and four more, on the Art. 1(65) conditions | IRPEF (personal income tax) 23% to EUR 28,000, 33% to EUR 50,000, 43% above | Art. 1(64) and (65) L. 190/2014; Art. 11(1) TUIR |
| VAT | Not charged on domestic supplies; e-invoicing through the SDI continues | Charged on domestic supplies | Art. 1(58) L. 190/2014; D.P.R. 633/1972 |
| Leaving the regime | From the year receipts exceed EUR 100,000, with VAT due from the crossing transaction | An option for the ordinary regime binds at least three years | Art. 1(70) and (71) L. 190/2014 |
| INPS, professional | 26.07%, or 24% if a pensioner or insured elsewhere; ceiling EUR 122,295.00; income of EUR 18,808.00 credits a full contribution year | Same | INPS circular 8 of 3 February 2026 |
| INPS, sole-trader business | 24% or 24.48%, one point more above EUR 56,224; at least EUR 4,521.36 or EUR 4,611.64 a year; ceiling EUR 122,295 for a new enrolee; 35% reduction on request | Same, without the reduction | INPS circular 14 of 9 February 2026; Art. 1(76) and (77) L. 190/2014 |
| Chamber, sole trader in the Register | Annual fee EUR 120.00 ordinary or EUR 52.80 special section (Rome, 2026); in Milan, stamp duty EUR 17.50 plus a EUR 2 sending cost | Same | Rome and Milan Chambers of Commerce, 2026 |
| Late or inexact declaration | EUR 500 to EUR 2,000 | Same | Art. 5(6) D.Lgs. 471/1997, valid to 31 December 2026 |
| New-number checks | Summons in person; closure on non-appearance; a new number only against a surety of three years and at least EUR 50,000; closure ex officio after three years without activity | Same | Art. 35(15-bis) to (15-quinquies) D.P.R. 633/1972 |
Sources: L. 190/2014 Art. 1, TUIR and D.P.R. 633/1972 as in force in 2026, valid to 31 December 2026; INPS circulars 8 and 14 of 2026; Rome and Milan Chambers of Commerce, 2026; D.Lgs. 471/1997 Art. 5(6), valid to 31 December 2026.
Problems we solve
Where a foreigner's partita IVA goes wrong, and how we handle each; no outcome promised.
The number is not the right to work
For a non-EU person the Art. 26 TUI route comes first. Whether the Agenzia checks the permit was not found, so we settle entry first.
The flat-rate gates
A non-resident enters only if resident in an EU or EEA State with adequate exchange of information and earning at least 75% of total income in Italy. Controlling a related S.r.l. excludes; above EUR 100,000 the regime ends that year.
A minimum contribution on a low income
In 2026 a sole-trader business owes INPS at least EUR 4,521.36 or EUR 4,611.64 a year (circular 14 of 9 February 2026). The 35% flat-rate discount must be requested: we diarise the date.
A summons after the number
A new number triggers risk checks, a possible summons in person and closure on non-appearance; after a closure, a new number needs a three-year surety of at least EUR 50,000 (Art. 35(15-bis.2) D.P.R. 633/1972). We plan for it before a filing from abroad.
A late or inexact declaration
The start, a change and a closure are each declared within 30 days; an omitted or inexact declaration costs EUR 500 to EUR 2,000 (Art. 5(6) D.Lgs. 471/1997, as in force in 2026, valid to 31 December 2026). We date the filing from the day the activity starts.
Personal number or a company of your own?
We compare a personal number with an S.r.l. of your own, article by article, before either is filed.
Why work with us
Andrea Sala
Tax and Cross-Border Compliance Lead, Milan: the partita IVA, VAT for foreign businesses and e-invoicing.
From our practice
we lay out the routes and regimes with you before the declaration is drafted, and each step names the body that performs it. FormaItalia holds no protected professional title.
Frequently asked questions
Can a foreigner open a partita IVA in Italy?
Yes, for a habitual self-employed or business activity, declared to the Agenzia delle Entrate within 30 days of starting (Art. 35(1) D.P.R. 633/1972, as in force in 2026). An EU citizen may set up as a sole trader. A non-EU citizen needs the right to work in that form first; whether the Agenzia checks the permit was not found.
Which visa or permit does a non-EU freelancer need?
The self-employment visa (Art. 26 TUI), within 650 yearly entries for 2026 to 2028, on resources, an attestation and a questura clearance within 20 days, with a decision within 120 days. A study permit converts if quota places exist. The Florence Chamber's page (edited 20 August 2026) prints a EUR 21,304 sole-trader minimum: a chamber's figure, not a statute.
Can I do it from abroad?
An individual established abroad with no Italian base identifies directly or through a representative, the route of our VAT registration page. PEC and registered post allow a remote AA9/12 filing, but the Agenzia may summon a new holder in person with documents and close the number on non-appearance (Art. 35 D.P.R. 633/1972, as in force in 2026).
Personal number or S.r.l.: what decides it?
Controlling an S.r.l. with a related activity closes the flat-rate regime (Art. 1(57)(d) L. 190/2014). An S.r.l. gets its number with the incorporation filing, and the Civil Code sets no Italian-residence rule for its directors. A sole-trader business carries the INPS minimum contribution and the Chamber fee. The choice is made with you.
Can a foreigner use the flat-rate regime?
A resident can, up to EUR 85,000 of receipts and without the listed exclusions (Art. 1(54) L. 190/2014). A non-resident can only if resident in an EU or EEA State with adequate exchange of information and earning at least 75% of total income in Italy (Art. 1(57)(b)). Controlling an S.r.l. with a related activity closes the regime.
What does the state charge to open one?
The pages we read print no fee for the AA9/12 filing itself, and that is not the whole cost. A sole trader in the Register pays the Chamber's annual fee, EUR 120.00 or EUR 52.80 (Rome, 2026), and in Milan EUR 17.50 stamp duty plus a EUR 2 sending cost. A faulty declaration costs EUR 500 to EUR 2,000.
What do the flat-rate regime and the pension contributions cost?
A 15% substitute tax, or 5% for the start year and four more on conditions, without charging VAT (L. 190/2014). Contributions are separate: in 2026 a professional pays the INPS separate fund 26.07% (24% if a pensioner or insured elsewhere); a sole-trader business 24% or 24.48%, at least EUR 4,521.36 or EUR 4,611.64 a year on a EUR 18,808 base.
Do you file the declaration for me, or act as my tax representative?
We prepare the AA9/12 and the file with you. The declaration is signed and filed by you, by a delegate the Agenzia delle Entrate accepts, or through the Register of Companies for an entrepreneur (Art. 35(8) D.P.R. 633/1972, as in force in 2026). Your delegate is checked case by case; we do not act as a tax representative.
How much does your service cost?
Our fee is quoted on request once the scope is known: the route, whether a non-EU entry file is needed, the regime comparison and the filing channel. The state's own charges, such as the Chamber's annual fee and the Milan stamp duty, are separate and are listed on this page with their source and year. Pricing on request.
How long does it take to get a partita IVA?
The declaration is due within 30 days of starting (Art. 35(1) D.P.R. 633/1972, as in force in 2026). We found no source setting a term for assigning the number; a PEC filing is answered at that PEC. For a non-EU person the visa decision alone may take up to 120 days (Art. 26(7) TUI). We promise no date.
Do I need a codice fiscale before the partita IVA?
Yes: the individual's declaration states it (Art. 35(2)(a) D.P.R. 633/1972, as in force in 2026). From abroad it comes from the Italian consulate of the country of residence; in Italy a first code needs a booked in-person appointment, and a non-EU applicant also shows a passport, with a visa where required, and proof of the right to stay.
What is a partita IVA, and how does it differ from the codice fiscale?
The partita IVA is the Italian VAT number, 11 digits, carried on every invoice of a person who starts a business, an art or a profession (Agenzia delle Entrate). The codice fiscale is the tax code, 16 characters for an individual. For a sole trader they are two different numbers; for a company they coincide.
Is it necessary to close a partita IVA?
Yes: a closure is declared within 30 days of the event, as a change is (Art. 35(3) D.P.R. 633/1972, as in force in 2026). The Agenzia delle Entrate also closes ex officio the numbers of holders with no activity in the three preceding years. We prepare the closure declaration as we prepare the opening one.
Does a partita IVA make me tax resident in Italy?
The number does not decide it. An individual is resident for most of the tax period with civil-law residence, domicile or presence in Italy, and registration in the population register presumes residence unless the contrary is proved (Art. 2(2) TUIR, as in force in 2026, valid to 31 December 2026). Residence questions are set out with you.
Ready to plan your partita IVA?
Tell us your citizenship, where you will live and what you will do; we reply with the routes open to you and the file each one needs.