Opening
Partita IVA (Italian VAT number), registration with the artisans' register, INPS and INAIL (workplace accident insurance) positions, and the cassa edile (building workers' fund) when you have employees.
Areas served · Turin north
Accountant and CAF in Barriera di Milano, Turin
An accountant for Barriera di Milano must first of all be reachable without crossing the city. The practice is in Pozzo Strada, at via Sant'Antonino 52, and for that reason works remotely: documents as photos, video calls, receipts by email. When you need to come in person, a single appointment is arranged.
01 · Barriera di Milano
Barriera di Milano, beyond the Dora
Barriera di Milano is the neighbourhood in the north-east of the city, between corso Vigevano, corso Giulio Cesare, corso Vercelli and via Bologna, with piazza Foroni and piazza Crispi at its centre and the market as the everyday meeting place. It grew up around the factories and the homes of their workers; today the factories are closed or converted, and the neighbourhood is one of the densest and youngest in Turin, with large families, many foreign communities and small shops occupying almost every ground floor.
Almost the whole city lies between it and the practice. That is why the rule with Barriera is clear: we work remotely, and a visit to via Sant'Antonino is reserved for the few matters in which the CAF (authorised tax assistance centre) must see the originals.
- By car: corso Vigevano and corso Regina Margherita heading west, then corso Lecce to piazza Rivoli. About twenty minutes outside rush hour.
- By public transport: tram along corso Giulio Cesare to the centre, then line 1 from Porta Susa to Pozzo Strada. Over half an hour.
- By video call for ISEE, 730, NASpI and almost everything else.
- By appointment, even remotely: a time is fixed and we speak punctually.
02 · Benefits
The ISEE of a large family
In Barriera the ISEE (the Italian means-test indicator) is the filing of the year. On it depend the full Assegno Unico (universal child allowance) for the children, school meal and nursery rates, utility bonuses, the Assegno di inclusione (inclusion allowance), the housing waiting lists and the rent contribution. With three or four children the supplements are significant, and a missing or wrong ISEE wipes them out.
Gathering
In January: income from two years earlier, balances and average balances of all the household's accounts, registered rental contract, car number plates. The full list is online.
DSU
The Dichiarazione Sostitutiva Unica (the ISEE self-declaration form) is completed with the correct household: those living together, the children, non-cohabiting parents when the law includes them.
Certificate
INPS (Italian social security) issues it after a few days. It must be checked: a forgotten account or income counted twice makes it come out higher than it should.
Applications
With the certificate you update the Assegno Unico, the Assegno di inclusione, municipal services and rent contribution calls.
The current ISEE is for anyone who has lost their job or seen their income fall sharply compared with two years earlier. It can be filed at any time of the year and updates the amount of the benefits immediately.
03 · Housing
Rental contract, deductions and the Comune's contribution
Most families in the neighbourhood rent, with rents that are modest compared with the rest of the city. A registered contract is needed for everything: for residence, for the deduction in the 730 (the simplified tax return), for the Comune's (municipality's) contribution, for the ISEE, and for the documents the residence permit requires.
- Registered contract: if the landlord does not register it, the tenant can do so and rely on the contract. Without registration there is no deduction and no contribution.
- Tenants' deduction in the 730, based on income, higher for agreed-rent contracts.
- Rent contribution from the Comune di Torino: annual call, ISEE below the threshold, payment receipts.
- Traceable payments: bank transfer or signed receipt, because cash without a receipt proves nothing in a dispute.
- Utilities in your name: utility bonuses arrive only if the electricity or gas contract is in the name of a member of the ISEE household.
- Moving home: notification of the new residence, closing the old contract and a new registration.
If the contract is not registered
It happens often, and the consequences fall on both sides.
- The landlord risks the penalty and full taxation of the rent
- The tenant loses the deduction and the Comune's contribution
- The tenant can register alone and ask for the reduced rent provided by law
- A contract registered late is put right with voluntary correction
04 · VAT numbers
Bricklayers, plumbers, painters: the partita IVA in construction
Many workers in the neighbourhood are self-employed building tradesmen: bricklayers, painters, tilers, plumbers, electricians working for private customers and for larger firms. It is a sector with specific tax rules, and anyone who ignores them pays twice.
Reverse charge
When you work as a subcontractor for a firm, the invoice is without VAT under the reverse charge. For private customers VAT applies.
Withholding on transfers
Payments for works with a tax deduction arrive with a withholding by the bank: it is recovered in the return, but it weighs on cash flow.
DURC
The certificate of contribution compliance is needed to work with firms and on sites: one unpaid INPS quarter blocks it.
Regime
Flat-rate scheme with the construction coefficient, or simplified accounting if materials weigh heavily on revenue.
Contributions
INPS for artisans: four fixed instalments and the balance on income, with a reduction under the flat-rate scheme.
Anyone who always and only works for the same firm, with its hours and its equipment, has a partita IVA that the tax authorities may treat as disguised employment. It is a situation to assess carefully before someone else assesses it.
05 · Retail
Minimarkets, hairdressers, phone centres and food outlets
The ground floors of Barriera are occupied by dense and varied trade: food shops open late, hairdressers and barbers, phone and money transfer shops, kebab houses and pizza by the slice, tailors, launderettes. They are businesses with tight margins, so the bookkeeping must cost little and work.
- Daily takings transmitted every day and checked every month, with handling of missed closures.
- VAT at different rates in the same shop and the quarterly returns.
- INPS contributions as a trader for the owner and the family members working in the business.
- Lease of the premises and annual registration tax.
- Employees and collaborators, with payslips and monthly payments.
- Closing or transferring the business, when the time comes.
06 · Employees
Short contracts, NASpI and the 730 of those who change jobs often
In the neighbourhood employment is often discontinuous: fixed-term contracts, agency work, seasonal jobs, cooperatives. Every end of contract opens the deadline for NASpI (unemployment benefit), and every year with several employers produces several Certificazioni Uniche (annual income statements) to bring together in the 730. Anyone with no employer in June uses the 730 without a withholding agent and gets the refund from the Agenzia delle Entrate (the Italian Revenue Agency). For those with children, the return must be coordinated with the Assegno Unico: the deductions for children under twenty-one have been replaced by the allowance, and the CU must be read with that in mind.
Frequently asked
The questions that keep coming up
We have four children. Does the ISEE change the Assegno Unico much?
Yes. The amount per child depends on the ISEE, and with more children supplements are added. Without an ISEE, or with an expired one, INPS pays the minimum amount for all of them.
Renewing by February keeps the full amount from March without interruption. If you renew later, arrears are recognised only within the deadlines provided.
The landlord does not want to register the contract. What can I do?
You can register it yourself, paying the tax and claiming the landlord's share back from them. With registration you have a valid contract, the deduction in the 730 and the right to take part in the rent contribution call.
Without registration you have no protection and cannot prove how much you pay. It is a situation worth sorting out before, not after, a dispute.
I am a painter with a partita IVA and I work for a firm. Do I have to add VAT?
If you work as a subcontractor for a building firm, the invoice must be issued under the reverse charge, without VAT and with the required wording. If you work directly for a private customer, VAT applies at the ordinary or reduced rate depending on the type of work.
Getting the regime wrong costs: VAT shown by mistake is still owed. That is why the invoice must be set up properly from the first one.
Do I have to come to the office to do the ISEE?
No. Documents are sent as photos or PDFs, the DSU is completed together by video call and the certificate arrives by email. Only the signature is needed, which is collected remotely in the ways provided for by the CAF.
If you prefer to come in person, the practice is in Pozzo Strada: about twenty minutes by car along corso Regina Margherita, over half an hour by public transport.
Let's talk
The ISEE is done in January, when everything else depends on it
Assegno Unico, school meals, utility bonuses and the rent contribution all start from the certificate. Send us the documents at the start of the year and we close the file before the deadlines.