Moving to Italy — a guide for British founders

Market access & permits

As a non-EU citizen, British 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 the UK 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 the UK need no visa: 90 days in any 180 for tourism, business or study. 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) does not include the UK. Outside family-assistance roles, which carry no nationality condition, that channel is closed to holders of that passport — so the route that matters here is self-employment, with its own quota of just 650 places a year nationwide.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 British 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 British professionals qualify.4

Double taxation & social security

Italy and the UK have a double-taxation convention signed 21 October 1988, ratified by L. 329/1990 and in force since 31 December 1990. 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 the UK 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 British founders

• •Since Brexit, UK citizens are non-EU — the freedom of establishment that existed pre-2021 no longer applies; you need a self-employment-eligible permit.
• •UK–Italy double-tax treaty governs which country taxes what; check it before keeping UK clients.
• •Holders of pre-Brexit residency (Withdrawal Agreement) keep stronger rights — confirm your status.

Frequently asked questions

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