Street trader
Partita IVA, registration with the Companies Register, pitch concession from the Comune and INPS as a trader. A valid DURC (certificate of contribution compliance) for renewal.
Areas served · Turin north
Anyone looking for an accountant in Aurora, between Porta Palazzo and the Dora, finds a practice that works mostly remotely: the office is in Pozzo Strada, at via Sant'Antonino 52, about twenty minutes by car or half an hour by public transport. We see clients by appointment, and the site's guides are also available in English and Romanian.
Aurora lies north of the centre, between corso Regina Margherita, the Dora river, corso Principe Oddone and corso Giulio Cesare. It is the neighbourhood of Porta Palazzo, the Balon flea market and Borgo Dora: markets, workshops, courtyards of old factories, working-class blocks and people who have come from every part of the world. Long-standing Turin families live alongside foreign workers and traders, students and young people who chose the area for its house prices.
The tax matters that come from Aurora reflect this: ISEE and benefits for families, domestic work, first tax returns for people who have moved to Italy, small VAT-registered businesses in retail. Almost everything is handled remotely; when you need to come in person, the office can be reached by car along corso Regina Margherita or by public transport to Porta Susa and then the metro.
Many residents of Aurora arrived in Italy a few years or a few months ago. The Italian tax system asks for a few things at the start, and doing them in order avoids problems that otherwise surface years later, when you apply for citizenship, a mortgage or family reunification.
Codice fiscale (the Italian tax code) with your residence permit, then SPID (the Italian digital identity) to access the cassetto fiscale (your online tax file), INPS and the ISEE.
After more than half a year of presence in Italy you become tax resident and also declare income earned abroad.
730 (the simplified tax return) with the Certificazione Unica (annual income statement) from your employer, or the Redditi form if there is income or there are accounts in your country of origin.
Dependent relatives living abroad give the right to deductions with the required documentation; they do not form part of the ISEE household.
Aurora is home to many people who work in the homes of other neighbourhoods as domestic workers, carers and babysitters, and to many families who in turn need help at home. The practice looks after both sides: the employer who hires and the worker who wants a regular position, with contributions that count for the pension and for the residence permit.
| Form | When it is used | Contributions and tax |
|---|---|---|
| Live-in carer | Continuous care of a person who is not self-sufficient | Domestic contract, quarterly INPS (social security) contributions, board and lodging on the payslip |
| Hourly domestic worker | Cleaning and household help for several families | One contract per family, contributions based on weekly hours |
| Babysitter | Childcare, even a few hours | Domestic contract or Libretto Famiglia (the family voucher scheme) for occasional work |
| Libretto Famiglia | Small occasional jobs for a family | Payment through INPS, with annual limits per family and per worker |
| Occasional work | Sporadic non-domestic work | Withholding tax, no partita IVA (Italian VAT number), within the limits |
| The worker's tax return | Anyone with several domestic employers | The employer does not withhold tax: the 730 must be filed to settle the taxes |
For a family in the neighbourhood the ISEE (the Italian means-test indicator) is the document that opens almost everything: the full Assegno Unico (universal child allowance), school meals and nursery, utility bonuses, the Assegno di inclusione (inclusion allowance), the rent contribution. And the ISEE of a family with part of the household or the assets abroad has rules of its own.
The ISEE follows the Italian family register, with some rules for those with ties outside Italy.
The neighbourhood's trade revolves around Porta Palazzo and the Balon: food and clothing stalls, local shops, butchers, shops selling products from every origin, restaurants and kebab houses, the Saturday second-hand and antique dealers. They are small VAT-registered businesses, often sole traders, for whom simplicity and punctuality matter.
Partita IVA, registration with the Companies Register, pitch concession from the Comune and INPS as a trader. A valid DURC (certificate of contribution compliance) for renewal.
Electronic till, SCIA (notification of commencement) and health requirements, VAT at different rates on the products.
Food and drink service with the professional requirement, staff on shifts, periodic VAT settlements.
Purchases from other EU countries with VIES and from non-EU countries with customs and import VAT.
Flat-rate scheme for those who stay below the threshold, otherwise simplified accounting with VAT registers.
Taking over a stall or a shop: transfer of the business, transfer of the licence, assessment of past debts.
Many residents of Aurora work as employees in warehouses, on building sites, in cleaning cooperatives, hotels and restaurants. Often short contracts, several employers in the year, periods of NASpI (unemployment benefit) in between: the 730 serves to put all the Certificazioni Uniche back together and to recover the deductions for children, rent and medical expenses. Anyone with no employer in June uses the 730 without a withholding agent and receives the refund from the Agenzia delle Entrate (the Italian Revenue Agency). The guides on the 730, ISEE and NASpI are also published in English and Romanian.
For the year of arrival, if you lived in Italy for less than half the year, you are tax resident only for Italian income. With a single Certificazione Unica and withholding already applied, the return often serves only to recover a credit.
From the following year, with residence for the whole year, income and accounts in your country of origin are declared too. We discuss it in a first appointment with your permit and the CU.
We do, as a CAF (authorised tax assistance centre). We need the details of the contributions paid by each family, visible in the INPS statement with SPID, and the employers' declarations of the sums paid in the year.
Families do not apply withholding, so the taxes are paid with the return. We tell you the figure in advance so that you do not reach June without having set it aside.
Yes, if your revenue stays below the threshold and you have no employees beyond the spending limit. The coefficient for street trading in food is lower than for other sectors, and this makes the scheme attractive for many stalls.
Daily takings, INPS contributions as a trader and the Comune's concession, which requires a valid DURC, still have to be managed.
Yes, relatives living abroad can be dependants if their income is below the threshold, with the required documentation: certificates from the country of origin, translated and legalised, or the equivalent indicated by the Agenzia.
For ISEE purposes, on the other hand, relatives living abroad are not part of the household. The two rules are different and each applies in its own field.
Tax residency, income in the year of arrival, family members still in your country of origin: these are the three things to clarify straight away. A call and photos of the documents are enough.