Opening
Partita IVA (Italian VAT number), Companies Register, SCIA (notification of commencement) to the Comune (municipality), INPS as a trader and an electronic till before the first sale.
Areas served · Turin north-west
Accountant and CAF in San Donato, Turin
For anyone looking for an accountant in San Donato, the practice is about ten minutes away by metro: from XVIII Dicembre, next to piazza Statuto, line 1 reaches Pozzo Strada, and the office is at via Sant'Antonino 52. We see clients by appointment, in the office or by video call.
01 · San Donato
San Donato, between piazza Statuto and the Dora
San Donato stretches from via Cibrario to the Dora river, between corso Principe Oddone and corso Svizzera, with piazza Statuto at the corner towards the centre and Parco Dora on the site of the former factories. Via San Donato and corso Regina Margherita are the shopping streets; the inner streets hold social housing and renovated buildings, workshops, small offices and medical practices. The Maria Vittoria hospital, on the border with Cit Turin, brings healthcare staff and trainee doctors into the neighbourhood.
It is a neighbourhood in transition, with continuous turnover of residents and businesses. For the practice that means requests of every kind: shop openings, VAT numbers for healthcare professionals, closures and changes of accountant, as well as the families' filings.
- Metro: from XVIII Dicembre or Porta Susa towards Fermi to Pozzo Strada, about ten minutes, then five on foot.
- By car: via Cibrario or corso Regina Margherita heading west, then corso Lecce to piazza Rivoli. A quarter of an hour.
- By video call, with the documents shared.
- By appointment, always.
02 · Retail
The businesses of via San Donato and the inner streets
Via San Donato is a neighbourhood shopping street: food shops, bakeries, hardware stores, hairdressers, bars, clothing shops, repair workshops. Many have added online sales to the physical shop, and this has brought new obligations alongside the usual ones.
Till
Daily takings transmitted every day, monthly check and handling of days not transmitted.
Online
E-commerce with sales to other EU countries: OSS scheme above the threshold, VAT of the country of destination.
Premises
Registered lease, rent and annual tax, and fitting-out works with their deductions.
Staff
Hiring, part-time, apprentices and payslips for anyone with one or two employees.
Regime
Flat-rate scheme or simplified accounting, with the comparison redone every year on revenue and purchases.
Anyone selling online to private customers in other EU countries quickly exceeds the threshold above which VAT is paid in the customer's country. The OSS scheme avoids opening a VAT position in every country, but it must be activated before, not after, the first sale over the threshold.
03 · Near the hospital
Self-employed doctors, nurses, physiotherapists and psychologists
The presence of the hospital and of the neighbourhood's medical practices makes San Donato an area with many healthcare professionals working, wholly or partly, with a partita IVA. Their rules have particular features: services exempt from VAT, data submission to the Sistema Tessera Sanitaria (the national health card system), a professional pension fund.
| Profession | VAT and regime | Pension and obligations |
|---|---|---|
| Self-employed doctor | Exempt services, flat-rate scheme if within the limits | ENPAM (the doctors' pension fund), submission of patients' expenses to the Sistema TS |
| Employed doctor with private practice | Partita IVA alongside the salary | Employment income threshold for the flat-rate scheme, ENPAM |
| Self-employed nurse | VAT exempt | Professional fund, Sistema TS, invoicing under the rules for health data |
| Physiotherapist, speech therapist | Exempt if the service is a health service | Professional fund or Gestione Separata (the INPS scheme for those without a fund), Sistema TS |
| Psychologist | VAT exempt for health services | Professional fund, Sistema TS |
| Trainee doctor with extra assignments | Often occasional work or a partita IVA | Gestione Separata for the extra work |
Invoices for health services to private patients are not sent to the Sistema di Interscambio (the e-invoicing exchange system) with the patient's data: they go to the Sistema Tessera Sanitaria, and an error in either channel carries its own penalties. The stamp duty on exempt invoices above the threshold is the other detail that slips through.
04 · Transitions
Changing accountant, changing regime, closing
In a neighbourhood with so much turnover, VAT numbers often change status: someone grows and leaves the flat-rate scheme, someone changes accountant, someone closes for a job as an employee or a move. Every transition has a procedure, and doing it on time avoids costs that drag on for years.
- Changing accountant: handover letter, transfer of the books and the credentials, in any month of the year.
- Leaving the flat-rate scheme for exceeding the limits: from the following year, or immediately if the excess is large, with VAT entering the invoices.
- Closing within thirty days of ceasing, with the final VAT return and removal from INPS and the Companies Register.
- Voluntary correction for missed payments, with reduced penalties depending on the delay.
- Tax notice after an automated check: paid with a reduced penalty within the deadline, or challenged if it is wrong.
- Amended return when you notice an error in a return already filed.
A partita IVA left open by mistake
It happens to anyone who stopped working for themselves without closing.
- The fixed INPS contributions for artisans and traders keep accruing
- The annual returns remain due, even at zero
- After years without returns the Agenzia delle Entrate (the Italian Revenue Agency) can close it of its own motion, with a penalty
- A late closure can be regularised, and the sooner the cheaper
05 · CAF services
The annual filings for those living in San Donato
The neighbourhood is home to long-standing families in the social housing and the inner-street blocks, to young couples who have bought in the renovated buildings, to hospital workers and to students. For all of them the practice works as a CAF (authorised tax assistance centre), every year in the same months.
- 730 (the tax return for employees and pensioners), with medical expenses, mortgages and home works.
- ISEE (the Italian means-test indicator) in January for school meals, nursery, the Assegno Unico (universal child allowance) and social housing rent.
- First home in the neighbourhood's renovated buildings, with the reduced taxes and the conditions on residence.
- Rental contracts registered, for landlords and tenants, with the cedolare secca (flat tax on rental income) or the agreed rent.
- NASpI (unemployment benefit), parental leave and the other INPS benefits for those in work.
- Inheritance and carers for families with elderly parents.
Frequently asked
The questions that keep coming up
I have a shop on via San Donato and also sell online in France and Germany. What changes?
Sales to private customers in other EU countries, above an overall annual threshold, are taxed with the VAT of the customer's country. Under the OSS scheme you declare and pay everything from Italy with a quarterly return, without opening positions abroad.
Below the threshold you apply Italian VAT. It is worth monitoring the total during the year and activating the OSS before exceeding it.
I am a nurse at the hospital and do a few shifts at a private clinic. Do I have to open a partita IVA?
If the work is regular, yes, with a partita IVA and registration with the professional fund. Health services are exempt from VAT, and under the flat-rate scheme the tax stays limited as long as your employment income remains below the entry threshold.
Invoices to private patients go to the Sistema Tessera Sanitaria. If instead you invoice the clinic, the invoice is an ordinary electronic one.
I closed the shop two years ago but never closed the partita IVA. What do I risk?
The fixed INPS contributions as a trader have accrued for the whole period, and the returns not filed carry penalties. The closure can be done now with the actual, documented cessation date, and with the regularisation of the missing returns.
The sooner you act the less it costs. With the cessation documents we reconstruct your position and quantify what is owed.
Is the office far from piazza Statuto?
No: from the XVIII Dicembre station, line 1 reaches Pozzo Strada in about ten minutes, and the office in via Sant'Antonino is five minutes on foot from the station.
For most matters a video call avoids the trip. When you need to come in person, everything is concentrated in a single visit.
Let's talk
Opening is easy, running things well is less so, closing in good order even less
At every stage there is a deadline and a document that decides the rest. We tell you which they are before they become a problem.