Self-employed and VAT number services in Turin

01 · Starting out

Opening a partita IVA with the right choices from day one

The registration itself takes a few days. What matters are the decisions that go into it: they stay with you for years.

ATECO code (the activity classification code), tax regime, social security position, registration with the Registro Imprese (Companies Register), VAT handling: each choice affects taxes, contributions and obligations. We assess them beforehand, on your expected figures, not afterwards.

Identifying the correct ATECO code
Choosing the regime: flat-rate or ordinary
Registration with the Agenzia delle Entrate (the Italian Revenue Agency)
Registration with the Registro Imprese and SCIA (start-of-activity notice), where required
Position with INPS (the national social security institute) and professional pension funds
Setting up electronic invoicing

Preliminary analysis

Expected revenue, costs, any other job you have, main clients. This shows which regime really holds up.
Registration and filings

Filing with the Agenzia delle Entrate and, where needed, ComUnica (the single online filing) for the Registro Imprese, INPS and INAIL.
Up and running

Invoicing software set up, a correct first invoice template, instructions on what to keep and how.

02 · Flat-rate scheme

The flat-rate scheme, explained without slogans

The regime forfettario (flat-rate scheme) is simple and often advantageous, but it is not the right answer for everyone. What makes the difference is the costs you incur, the clients you have and what you plan to do in the next few years.

How it works

Income is not calculated on your actual costs but by applying to your revenue a profitability coefficient linked to your ATECO code. On the result, after deducting contributions, the substitute tax applies.

The rates

15% substitute tax, reduced to 5% for the first five years of activity when the legal requirements for a genuinely new activity are met.

What you do not have to do

No VAT on invoices, no periodic VAT settlements, no withholding tax, no ISA (business reliability scores). Electronic invoicing and document retention remain mandatory.

When it pays off

Activities with low costs compared with revenue: consulting, professional services, intellectual self-employment
Revenue or fees within the limit of €85,000 a year
People starting out who want to keep obligations and running costs down
People working with private clients, where not having to charge VAT is a competitive advantage

When it pays off less

Activities with high costs: under the flat-rate scheme they are not deducted item by item and VAT on purchases cannot be recovered
Major investments in business assets planned soon
Significant personal deductions (renovations, dependent family members) that the substitute tax does not let you use
Expected growth beyond the threshold within one or two years

Grounds for exclusion to check before you start

Among other cases, the scheme is not available to anyone who exceeded, in the previous year, the threshold for employment or similar income set by law, to anyone who holds an interest in a partnership or controls an SRL (limited company) carrying out an activity related to their own, and to anyone who mainly invoices an employer they had in the previous two years, or parties connected to that employer.

Budget laws adjust the thresholds quite often: the check has to be made every year on your actual situation, not just once when you open.

What happens if I exceed the threshold

Going over €85,000 without passing €100,000 means leaving the scheme from the following year. Going over €100,000 during the year means VAT applies immediately, starting from the transaction that takes you over the limit, with significant consequences for the invoices issued.

If you expect to get close to the threshold, we monitor the trend during the year and plan the move: handled in advance it is an ordinary change of regime, handled in December it is a problem.

INPS contributions: what changes

The tax regime and the social security regime are two separate things. Professionals without their own pension fund pay into the Gestione Separata (the INPS fund for freelancers) as a percentage of income; artisans and traders pay fixed contributions plus a share on income above the minimum, and can ask for a contribution reduction if they are in the flat-rate scheme.

This choice needs care: the reduction lowers the payment but also affects what is credited towards your pension. We discuss it when you open, with the figures in front of us.

03 · Sole traders

Sole proprietorship and family business

The most common form for artisans, shopkeepers, e-commerce and service businesses. Simple to start, but with obligations that need attention all year round.

Sole proprietorship (ditta individuale)

Start-up through ComUnica: Agenzia delle Entrate, Registro Imprese, INPS and INAIL in a single filing
Simplified or ordinary accounting depending on revenue and on the option chosen
VAT registers, periodic settlements and the annual VAT return
Redditi PF return (the full personal income tax return) with the business sections, IRAP (regional business tax) if due
Management of stock, business assets and depreciation

Family business (impresa familiare)

Set-up by notarial deed and allocation of profit shares to the family members who work in the business
Division of income within the legal limit, with effects on the overall tax bill
Registration of the family members with the relevant social security scheme
Assessment against other forms, including partnerships

Finding your way

Sole proprietorship or company? A fair comparison

No form is right for everyone in absolute terms: the right one fits the risk you take, how much you earn and who works with you.

	Sole proprietorship, flat-rate	Sole proprietorship, ordinary	SRL
Liability	Unlimited, with your personal assets	Unlimited, with your personal assets	Limited to the share capital, unless you give personal sureties
Income taxation	15% substitute tax (5% in the first years, if applicable)	IRPEF (personal income tax) in bands on business income	IRES (corporate income tax) 24% + IRAP; further tax on distributed profits
Deduction of costs	Flat-rate: actual costs are not deducted	Itemised: relevant costs are deducted	Itemised, with more planning options
VAT	Not charged, not recoverable on purchases	Charged and recoverable	Charged and recoverable
Obligations	Minimal	Moderate: registers, settlements, returns	High: ordinary accounting, financial statements, filing
Annual running cost	Low	Intermediate	Higher, justified above a certain size
Suitable if…	You are starting out, have few costs and revenue below the threshold	You have significant costs or exceed the flat-rate threshold	You have partners, a high business risk or profits to reinvest

This overview is deliberately brief and meant only as a guide: rates, thresholds and regimes change with each budget law and the choice must always be checked on real figures. See the services for companies if you are considering the switch.

04 · The rest of the year

Year-round bookkeeping for the self-employed, without last-minute rushes

The least visible part of the work is the part that prevents problems: timely entries, payments on time, checks before the deadlines and not the day after.

Bookkeeping and VAT registers
Electronic invoicing and electronic transmission of daily takings
Periodic VAT settlements and LIPE (quarterly VAT reports)
Calculation of taxes, contributions and advance payments
Preparation and submission of F24 forms (the Italian tax payment form)
Income tax return and annual VAT return
Certificazione Unica (annual income certificate) for collaborators and professionals
Instalment plans, voluntary corrections and notices

Not just numbers

Knowing in advance how much you will pay

The most common problem for people with a partita IVA is not the tax: it is finding out about it in June. That is why during the year we make interim estimates of taxes and contributions, so you can set aside month by month what you will have to pay.

If the year's result is changing, you see it in time to act, not when it is all over.

Request a quote

05 · Personal assets

Property, income and tax returns

Even without a partita IVA, a person's tax position can be complex. The practice looks after it as a whole.

Property and rentals

Income from buildings, cedolare secca (flat tax on rental income), short-term rentals, properties abroad, IMU (the municipal property tax) and related obligations.

Buying and selling

Check of the first-home tax benefits, calculation of any capital gains, check of the requirements before the deed.

Building bonuses

Management of deductions for renovations and energy efficiency, spreading of the instalments, check of the documentary requirements.

Foreign investments and assets

Tax monitoring, section RW, wealth taxes on foreign accounts and properties, capital income and crypto-assets.

Dealing with the tax authorities

Replies to letters and avvisi bonari (tax notices), ravvedimento operoso (voluntary correction), requests for self-correction (autotutela), instalment plans.

Households with several positions

Coordination of the whole family's tax returns, so that no deductions are left unused between one spouse and the other.

06 · Inheritance

Inheritance and passing on assets

It is the moment when a family has to deal with bureaucracy at the worst possible time. The practice's job is to take as much of it as possible off your shoulders.

The declaration of succession must be filed online with the Agenzia delle Entrate, normally within twelve months of the date of death. It determines the taxes due and puts the ownership of the assets in order, starting with property.

Reconstruction of the estate: properties, accounts, securities, company shares, vehicles
Check of any will, reserved shares for heirs (legittima) and previous gifts
Calculation of inheritance tax, mortgage tax and land registry tax with the applicable exemptions
Preparation and submission of the declaration, payment of the taxes
Land registry transfers of the properties to the heirs
Documents to release current accounts and other bank holdings
Coordination with the notary for acceptance of the inheritance, renunciation and related deeds

Exemption thresholds at a glance

Heir	Exempt amount	Rate
Spouse and direct relatives	€1,000,000	4%
Brothers and sisters	€100,000	6%
Other relatives up to the 4th degree and in-laws	-	6%
Anyone else	-	8%

A higher exempt amount also applies to heirs with a recognised severe disability. Mortgage and land registry taxes apply to properties, at a reduced amount when one of the heirs meets the first-home requirements.

Even when there is no tax to pay, the declaration may still be mandatory if the estate includes property. It is better to check straight away than to find out two years later.

07 · Handover

Switching accountant?

It happens, and it is a routine procedure. Here is how the handover works, with no dead time.

Position check

We check your cassetto fiscale (your online tax file), the returns filed, the payments made and any pending notices.
Request for documents

We ask the previous professional for the accounting records, which by law must be returned.
Transfer of delegations

New delegations for the cassetto fiscale, electronic invoicing and online services, with the previous ones revoked.
Realignment

Any outstanding matters are settled and the calendar of upcoming deadlines is set up.

Let's look at the switch

The first step

An hour of analysis is worth a year of corrections

Whether you need to open a VAT number, change regime, settle an inheritance or simply understand what next year will cost you: it starts with a conversation, not a form.

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Services for the self-employed and individuals in Turin