Moving to Italy — a guide for Ukrainian founders

Market access & permits

As a non-EU citizen, Ukrainian founders generally need a residence permit that allows self-employment (lavoro autonomo) before registering a partita IVA — typically via the decreto-flussi quota, or by converting an existing permit (study, family, EU long-term residence). Once legally resident, the forfettario regime is open to you on the same terms as everyone else. If you're staying in Ukraine and only invoicing Italian clients, you may not need an Italian registration at all — that turns on tax residency, not nationality.1

For short stays, citizens of Ukraine holding a biometric passport need no visa: 90 days in any 180. That is not permission to work — a partita IVA still needs a residence permit that allows lavoro autonomo, which is a separate application.6

The decree's nationality list for employed-work quotas (2026–2028) includes Ukraine, so the employee route is open — but self-employment is a far narrower channel: the same decree reserves only 650 places a year nationwide for lavoro autonomo.78 Converting a permit you already hold (study, seasonal work, family) into a work permit sits outside the quotas with no numerical cap — which is why the conversion route is usually faster than waiting for a click day.

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 Ukrainian 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 Ukrainian professionals qualify.4

Double taxation & social security

Italy and Ukraine have a double-taxation convention signed 26 February 1997, ratified by L. 169/2002 and in force since 25 February 2003. That convention — not general principle — is what decides which of the two countries taxes a given item of income, so it is the document to read before you keep invoicing clients back home.910

INPS does not list Ukraine among its extra-EU social-security convention partners. Contributions therefore do not totalise automatically: what you pay into INPS and what you already paid at home stay two separate records.11

Traps for Ukrainian founders

• •Temporary-protection status holders may have specific routes to work and self-employment — confirm what your permit allows.
• •The Ukraine–Italy treaty governs double-taxation relief.

Frequently asked questions

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