Moving to Italy — a guide for Polish founders
Polish citizens relocating to Italy to freelance or open a partita IVA.
Market access & permits
As an EU/EEA citizen, Polish founders enjoy freedom of establishment: no work permit is required. You register your residency with the local comune, get a codice fiscale, and open a partita IVA directly — then the forfettario regime is available on the standard terms.2
Tax residency — where you actually owe tax
Italy taxes residents on worldwide income. You become tax-resident if, for most of the year (183+ days), your registered residence, habitual abode or centre of vital interests is in Italy. Many Polish founders trip on this when they relocate mid-year or keep a home abroad — the day count, not your passport, decides where you owe tax.3
The forfettario regime & impatriati
Once you're an Italian tax resident, the forfettario regime is open to you on the same terms as everyone else — a coefficient on revenue (set by your ATECO code) and a 5%/15% substitute tax, up to €85,000.2 To register the partita IVA you'll file with the Agenzia delle Entrate.5
If you move your tax residence to Italy and meet the conditions (broadly: not resident in the prior years, and a commitment to stay), the impatriati regime can exempt 50% of qualifying income from IRPEF. For higher earners it can beat the forfettario — worth modelling both. Many relocating Polish professionals qualify.4
Traps for Polish founders
- •Coming from the Polish JDG, the regimes don't map one-to-one: ryczałt and the skala/liniowy split give way to Italy's single forfettario — a coefficient on revenue (40–86%) plus a 5%/15% substitute tax. Model your activity before assuming it's cheaper.
- •ZUS and INPS are separate systems — moving your tax residence puts you on INPS Gestione Separata (26.07% on the coefficient base), with no automatic transfer of Polish contributions.
- •Keeping Polish clients is fine — EU B2B invoices usually fall under reverse charge — but register the residence move so Poland stops treating you as resident.
Frequently asked questions
How does the Italian forfettario compare to the Polish ryczałt?
Both are flat regimes, but Italy taxes a coefficient-based share of revenue (40–86% by activity) under one €85,000 ceiling with a 5%/15% substitute tax, whereas the Polish ryczałt applies a rate directly to revenue by activity type. The bases differ enough that you should model your specific numbers.
Do Polish founders qualify for the forfettario regime in Italy?
Yes. The forfettario regime is open to Italian tax residents regardless of nationality, subject to the €85,000 revenue ceiling and the standard eligibility rules. Your activity's ATECO code sets the profitability coefficient (40–86%).
Is the impatriati regime available to Polish founders who move to Italy?
Often, yes. If you transfer your tax residence to Italy and meet the conditions, the impatriati regime can exempt 50% of qualifying income from IRPEF — sometimes a better deal than the forfettario for higher earners.
Other countries
Sources
- 1.Normattiva — D.Lgs. 286/1998 (Testo Unico Immigrazione), art. 26 (lavoro autonomo)
- 2.Normattiva — L. 190/2014, art. 1 commi 54–89 e Allegato 4 (regime forfettario, coefficienti di redditività)
- 3.Normattiva — TUIR (DPR 917/1986), art. 2 (residenza fiscale)
- 4.Normattiva — D.Lgs. 209/2023, art. 5 (regime impatriati)
- 5.Normattiva — DPR 633/1972 (IVA), art. 35 (apertura partita IVA)
Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.