Italy Self-employed Solution

Capital	Rome
Population	About 61.1 million
Language	Italian

Time Zone	GMT +1 (Summer Time GMT +2)
Currency	1 Euro (EUR) = 100 cents

* Click here for the latest rate of exchange.

Immigration

No Entry Visa for EU/EFTA nationals.

Residence registration for EU/EFTA nationals who stay in Italy more than three months.

Population office (Anagrafe) registration for EU/EFTA nationals who stay in Italy for more than three months.

Click here for latest IATA travel requirements for Italy.

Work Requirements

No Work Permit for EU/EFTA nationals.

Obligatory registrations:

Tax: tax number (codice fiscale) issued by the local tax office (Agenzia delle Entrate) or, alternatively by an Italian Embassy in an applicant’s home country.
Social security: at INPS (Istituto Nazionale della Previdenza Sociale).
VAT: from Agenzia delle Entrate.

As sole trader / freelancer / self-employed person: at the Registro delle Imprese.

Taxation

Non Residents working in Italy for less than 183 days in any financial year are liable only for their Italian income.
Residents working in the country for 183 days or more are liable for their income worldwide.

Tax Rates

Income below EUR 30,000: 10% for the first three years and 20% thereafter.
Income above EUR 30,000: progressive up to 43% for incomes above EUR 75,001.
Regional tax: varying from 1.23 – 2.3%.
Municipal tax: up to 0.9%.

Social Security

Obligatory contributions: 28% capped at EUR 99,034 unless the foreign worker is still paying in the home country and has a valid A1 certificate.

Retention

51-65%

The income retention depends amongst others on the duration of the assignment, contract rate, marital status and taxation and social security agreements between Italy and the foreign nationals' country.

Please contact Access Financial for more information.

Tel: CH +41 22 365 4620 | UK +44 7017 3110 | CYP +357 25 820 640

E-mail: info@accessfinancial.com

Access Services

Consultancy Agreement with an Access Financial group company to work for the Italian end client.

Local tax, social security and business registrations.

Provision of local Italian accountant to ensure:

application of local allowable deductions and credits;
VAT registration and management;
and calculation of tax, social security, pension and all other work-related contributions due to the relevant authorities.

Contract-end and Year-end returns.

De-registrations.

Optional provision of additional insurances and policies to comply with additional statutory or voluntary work-related requirements.