By Nicole Cavalcanti, Italy and Brazil Immigration Lawyer
What is the “partita IVA? It is a sequence of 11 digits that uniquely identifies a person who carries out a work activity. It is the equivalent of the VAT number (Value Added Tax). Once obtained, you can then work and pay your taxes regularly.
In Italy, to carry out a continuative economic activity as a freelancer, individual firm or company, it is mandatory to open a partita IVA. The economic activity is not considered continuative if overall it lasts less than 30 days and the remuneration is less than € 5,000.
Can a foreign citizen not a resident in Italy obtain a “partita IVA”?
The foreign citizen non-resident or without a permanent establishment can apply for the partita IVA in Italy by appointing a tax representative who submits the request on his behalf at the tax authority Agenzia delle Entrate (where the applicant has his tax domicile) .
If the foreign citizen belongs to other member countries of the European Union, he or she can make the identification directly in Italy (DPR 633/72 article 35-ter).
The tax representative (delegated by the applicant) can be appointed in one of the following ways:
- notarial act;
- registered private writing;
- letter recorded in the appropriate register.
What are the obligations after obtaining the partita IVA?
Obtaining the partita IVA also entails the fulfillment of tax and social security contributions. To start a business in Italy, the ComUnica, a single communication model, must be submitted to the Business Register Office (Ufficio del Registro delle Imprese) at the Chamber of Commerce (Camera di Commercio), also valid for social security purposes.
Learn more about the necessary steps to acquire the Partita IVA:
Cavalcanti de Albuquerque Law Firm facilitates bureaucratic practices and dispute resolution across boarders. This group of professionals operate in a number of countries including Italy and Brazil.
Connect with Nicole to set up a consultation and discuss immigrating to Italy.
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