TaxCompass
    Step-by-step guide

    How to open a Partita IVA in Italy

    A plain-English walkthrough for foreigners — from your codice fiscale to your first invoice. Every step links to the official Italian rules so you can verify it yourself.

    Updated for 2026
    1. 1

      Get your codice fiscale

      The codice fiscale is your Italian tax ID — you need it before almost anything else, including opening a partita IVA. Foreigners can request one for free from an Italian consulate abroad, from the Agenzia delle Entrate, or when they collect a residence permit.

      Key terms & official sources
      Codice fiscale
    2. 2

      Sort out your right to be here

      EU citizens can register and work freely. Non-EU citizens generally need a residence permit (permesso di soggiorno) that allows self-employment — or, if staying non-resident, a fiscal representative in Italy. Get this clear early: it shapes every later step.1

      Key terms & official sources
      Partita IVA
    3. 3

      Set up SPID (digital identity)

      SPID is the login for the Agenzia delle Entrate, INPS and most public services. It's a common snag for foreigners — it usually wants an Italian ID document and a registered address — so start it early. Some providers accept a passport plus codice fiscale, or you can use an eIDAS identity from your country.

      Key terms & official sources
      SPIDCodice fiscale
    4. 4

      Choose your ATECO code and tax regime

      Your ATECO code classifies your activity and, under the forfettario, sets the share of revenue you're taxed on. Most newcomers under €85,000 choose the regime forfettario (a 15% substitute tax — 5% for the first five years of a genuinely new activity). If you've just moved to Italy, compare the impatriati relief on the ordinario regime instead.234

      Key terms & official sources
      Codice ATECORegime forfettarioRegime impatriatiRegime ordinario
    5. 5

      Open your Partita IVA

      Opening the partita IVA is free: you file the start-of-activity declaration (dichiarazione di inizio attività) with the Agenzia delle Entrate, choosing your ATECO code and regime. A commercialista usually handles this in a day, but you can also do it yourself online.5

      Key terms & official sources
      Partita IVA
    6. 6

      Register for social security (INPS or your Cassa)

      Most freelancers without a professional fund pay into the INPS Gestione Separata — about 26% of taxable income in 2026, on top of tax, and it applies under the forfettario too. Regulated professions (lawyers, doctors, engineers…) pay into their own cassa instead. Budget for this from day one.6

      Key terms & official sources
      INPS Gestione Separata
    7. 7

      Set up e-invoicing and your payment calendar

      Italy requires electronic invoicing (fattura elettronica) through the SdI exchange system. You pay taxes and contributions with the F24 form, on fixed deadlines through the year. Set both up before you send your first invoice.5

      Key terms & official sources
      Fattura elettronicaModello F24

    This guide is general information, not tax or legal advice. Rules change and individual situations differ — confirm the details with a qualified commercialista before acting.

    Stuck on a step, or not sure how it applies to you? Ask TaxCompass — it answers your questions in plain English, every answer sourced.

    Frequently asked questions

    How much does it cost to open a partita IVA in Italy?

    Opening the partita IVA itself is free at the Agenzia delle Entrate. Costs come from a commercialista's fee if you use one and — for trades — Camera di Commercio registration and any SCIA. Forfettario professionals often pay little beyond their INPS contributions.

    How long does it take to open a partita IVA?

    Often the same day. Once you have your codice fiscale (and, if you're non-EU, a residence permit that allows self-employment), the start-of-activity declaration is processed quickly and the VAT number is issued immediately.

    Can a foreigner open a partita IVA in Italy?

    Yes. EU/EEA citizens register directly; non-EU citizens generally need a residence permit that allows self-employment first. Once you're an Italian tax resident, the forfettario regime is open on the same terms as for everyone else.

    Do you need a commercialista to open one?

    No — you can file the start-of-activity declaration yourself online. Most newcomers still use a commercialista to choose the right ATECO code and regime and to handle ongoing filings, e-invoicing and INPS.

    Which tax regime should a newcomer choose?

    Most freelancers under €85,000 choose the regime forfettario — a 5%/15% flat substitute tax on a coefficient of revenue. If you've just moved to Italy, compare the impatriati relief, which can win for higher earners.

    Do you charge VAT under the forfettario?

    No. Forfettario invoices carry no VAT and you can't deduct input VAT — you issue electronic invoices with the forfettario wording.

    Sources

    1. 1.Normattiva — D.Lgs. 286/1998 (Testo Unico Immigrazione), art. 26 (lavoro autonomo)
    2. 2.Normattiva — L. 190/2014, art. 1 commi 54–89 e Allegato 4 (regime forfettario, coefficienti di redditività)
    3. 3.ISTAT — Struttura ATECO 2025 (IT/EN)
    4. 4.Normattiva — D.Lgs. 209/2023, art. 5 (regime impatriati)
    5. 5.Normattiva — DPR 633/1972 (IVA), art. 35 (apertura partita IVA)
    6. 6.Normattiva — L. 335/1995, art. 2 (INPS Gestione Separata)

    Each step is grounded in primary sources you can open — the same standard as the TaxCompass chat. General information, not tax advice.

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