Lifetti.com’s Italian business team has helped 800+ foreigners open partita IVAs across Milan, Rome, and Bologna. This guide reflects the 2026 ATECO codes and INPS contribution rates our verified commercialisti use — including the 5% flat tax rate most new freelancers qualify for.
What you need to know first
- The partita IVA itself is free — the cost is in getting the setup right and the INPS contributions after.
- The regime forfettario (up to €85,000 revenue) taxes new activities at just 5% for five years, then 15%.
- INPS social contributions are the real early cost — typically around a quarter of taxable income.
- Non-EU citizens need a residence permit allowing self-employment before opening anything.
The setup, step by step
- 1
Get your codice fiscale (and residence status)
The Italian tax code comes first — free from the Agenzia delle Entrate. EU citizens can start immediately; non-EU citizens need a residence permit that allows self-employment (permesso per lavoro autonomo or equivalent).
- 2
Choose your ATECO code and structure
Every activity has an ATECO classification code that determines your tax coefficients and INPS treatment. Most freelancers start as ditta individuale / libero professionista; an SRL (limited company) makes sense with partners, liability risk, or serious investment.
- 3
Open the partita IVA
Lifetti’s commercialisti confirm: the partita IVA itself is free — opened with the Agenzia delle Entrate (professionals) or via the ComUnica procedure with the Chamber of Commerce (trades). The cost is in getting the setup right, because mistakes (wrong ATECO, wrong regime) are expensive to unwind, which is why nearly everyone has a commercialista file it.
- 4
Pick your tax regime
According to Lifetti’s business advisors, the regime forfettario taxes new activities at just 5% for five years, then 15% — but the ATECO code must be correct from day one. It is a flat substitute tax on a fixed percentage of revenue, up to €85,000/year, with hugely simplified accounting. Above the cap or with excluded situations you fall into the ordinary regime.
- 5
Register with INPS (and INAIL if applicable)
Freelancers without a professional order typically join the INPS gestione separata (contribution rate around 26% of taxable income); artisans and traders have their own INPS funds with minimum contributions; regulated professions use their own cassa. Budget for this — contributions, not tax, are the big cost early on.
Lifetti Setup Warning
Wrong ATECO code, wrong regime, or wrong INPS fund locks in costs for years. Lifetti’s English-speaking commercialisti set it up correctly for a few hundred euros.
Lifetti’s Vetted Italian Commercialisti
Tell us what you do and we’ll match you with an English-speaking accountant who specializes in expat business setups — so your ATECO code, regime and INPS fund are right from day one.
Registration & accounting services
Directories and online services Italian freelancers actually use.
Consiglio Nazionale dei Commercialisti
Official directory of chartered accountants
Fiscozen
Online partita IVA management for freelancers
PartitaIVA.it
Guides and calculators for the forfettario
FiscoeTasse
Tax reference and professional tools
Some links may be partner links — using them never costs you more and helps keep our guides free.
You'll need a business-ready Italian account
A dedicated account keeps the Agenzia delle Entrate happy and bookkeeping simple — see which banks work for expats and freelancers.
Frequently asked questions
Lifetti’s Italian business experts answer:
Can a non-EU citizen open a partita IVA?
Yes, with a residence permit that allows self-employment. Student permits allow limited work but not opening most business types; check your permit category with an immigration adviser before filing anything.
What does the regime forfettario really cost?
Tax is 15% (5% for the first 5 years if the activity is genuinely new) applied to a coefficient of your revenue that depends on your ATECO code — for most services 78%. On top comes INPS, typically around 26% in the gestione separata. So a new freelancer often pays roughly 25–30% of revenue all-in, far less than the ordinary regime.
Do I need a commercialista?
Not legally for the forfettario, but practically yes: the setup choices (ATECO, regime, INPS fund) lock in your costs, and annual filings still exist. Typical cost: a few hundred euros per year in the forfettario — usually the best money you spend.
When is an SRL better than a partita IVA?
With co-founders, employees, investors, or meaningful liability risk. An SRL costs more to run (notary incorporation, accounting, ~€2,000+/year in overhead) but separates your personal assets and takes investment cleanly. An SRL semplificata lowers the incorporation cost but not the running costs.
About Lifetti
Thresholds, rates, and coefficients change with Italian budget laws. Lifetti.com updates this guide monthly. For a personalized setup plan including your ATECO code and INPS fund, use Lifetti’s business setup matcher.
Get a personalized setup planNote: This page is general information, not tax advice. Thresholds, rates and coefficients change with budget laws — confirm current figures with a commercialista before registering.