Lavoro & fisco

Getting a VAT Number in Rome: Flat-Rate vs Standard Tax Regime Explained

Opening a Partita IVA is free. The flat-rate regime lets you pay just 5% or 15% instead of full income tax. Here's everything you need to know.

12 May 2026·

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In a Nutshell

Partita IVA (Italian VAT number — required to invoice as a self-employed worker) is the 11-digit number that identifies you as a freelancer or business owner. You need it to issue invoices on an ongoing basis, open a commercial activity, or practise a profession. Opening one is completely free. The tax regime you choose — flat-rate or standard — determines how much tax you pay each year.

At a Glance


Cost to open	Free (VAT number alone). Sole trader: €18 revenue stamp + €90 CCIAA secretarial fee + €88–200 annual fee
Timeline	Online with SPID/CIE: immediate. Paper form at the office: 5–15 days
Where in Rome	Agenzia delle Entrate (Italy's tax-revenue agency) — 7 offices, by appointment — or online at agenziaentrate.gov.it
Form	AA9/12 (individuals) — fillable online
Documents	Valid ID, Codice Fiscale (Italian tax ID — your personal 16-character code, used for almost everything), chosen ATECO code

Flat-Rate vs Standard Regime: What It Actually Means

If your annual revenue stays below €85,000 and you meet the eligibility conditions, you can opt for the flat-rate regime (regime forfettario). Under this regime:

You do not charge IVA (Italian VAT) on invoices and do not remit it to the state
You pay no IRPEF (Italian personal income tax) and no regional or municipal surcharges
You are exempt from IRAP (Italian regional business tax)
You pay a single substitute tax: 5% for the first five years if the business is genuinely new and does not continue a previous activity (so-called startup rate), then 15% from year six onwards

The tax is not calculated on your total revenue but on a share of it, set by your ATECO profitability coefficient — a percentage that varies from 40% to 86% depending on your type of activity. From that figure you subtract the INPS (Italy's social-security agency — pensions, unemployment, family benefits) contributions you've paid, and the tax rate applies to the net amount.

A practical example: an IT consultant (ATECO code 62.02, coefficient 67%) with €30,000 in revenue calculates a taxable income of €20,100. Subtract €5,330 in INPS Gestione Separata contributions, leaving €14,770. At the 5% startup rate, that's roughly €738 in substitute tax — total taxes and contributions for the year come to about €6,068.

The standard regime (regime ordinario) applies when you exceed the €85,000 threshold, when you voluntarily opt into it, or when your activity is not compatible with the flat-rate regime. Under this regime you pay IRPEF at progressive brackets (23% up to €28,000, 35% up to €50,000, 43% above that), Lazio regional surcharges (1.73–3.33%), Rome municipal surcharge (0.9%), and you charge IVA at the standard 22% rate on your invoices. The bookkeeping is more involved: VAT registers, quarterly LIPE declarations, annual VAT return, and the Modello Redditi (Italy's full annual income-tax return).

Opening Your Partita IVA, Step by Step

First: Choose Your ATECO Code

The ATECO code is the ISTAT classification for your economic activity. You can look it up at istat.it. Picking the right one matters: it determines your profitability coefficient, which pension fund you must register with, and any obligations toward the Chamber of Commerce. A wrong code means incorrectly calculated taxes down the line.

For Freelancers and Professionals (Not Retail or Trades)

Fill in form AA9/12 from the Agenzia delle Entrate. You have three options:

Online with SPID (Italy's digital identity for accessing online public services) or CIE (Italian electronic ID card) via the Fisconline portal: the fastest option — your Partita IVA number is issued immediately
In person, by appointment at one of Rome's 7 territorial offices (Roma 1–7), with the AA9/12 form and a valid ID
Through an accountant (commercialista) or a CAF (free assistance offices for tax forms and benefits applications) — they submit electronically on your behalf; typical fee €50–150

For Tradespeople, Retailers, and Sole Traders

Use the ComUnica procedure through the registroimprese.it portal. This single filing simultaneously opens your Partita IVA, registers you with the Chamber of Commerce trade register, and activates your INPS and INAIL (Italy's workplace-injury insurance institute) positions in one step. It requires a digital signature and a PEC (certified email — legally valid in Italy), and is usually handled by an intermediary (accountant, CNA, Confartigianato) or directly with assistance from the CCIAA.

Register with Social Security (Within 30 Days)

After opening your Partita IVA, you must register with the appropriate pension fund:

INPS Gestione Separata (INPS's separate-management fund for the self-employed) for consultants, freelancers, designers, copywriters, translators, and any professional without a dedicated professional fund. The 2025–2026 rate is 26.07% of net income (24% if you already have other pension coverage). Registration is online only at inps.it using SPID or CIE
INPS Artigiani or Commercianti for those who registered via ComUnica: enrolment is automatic, with fixed minimum annual contributions of roughly €4,515 (trades) or €4,550 (retail), plus a percentage on income above the threshold
A private professional fund for licensed professionals with their own dedicated fund: Cassa Forense for lawyers, INARCASSA for architects and engineers, CNPADC for accountants, ENPAM for doctors, ENPAP for psychologists, and others

Mistakes to Avoid

Paying to open a Partita IVA. There are websites advertising "Partita IVA opening" as a paid service — the filing itself is free. If you hire an accountant, you pay for their advice, not for the registration act itself.
Picking an ATECO code at random. The profitability coefficient varies significantly between codes. A wrong choice can mean paying the wrong amount of tax — or having to correct everything later.
Forgetting to register with INPS. The Agenzia delle Entrate does not do this for you automatically. Miss the deadline and INPS will chase you for back contributions plus interest and penalties.

Special Cases

Non-EU nationals: To open a Partita IVA you need a residence permit that authorises self-employment — a self-employment permit, an EU long-term resident permit, a family permit linked to an EU citizen, or a permit for asylum or subsidiary protection. A student permit is not sufficient, with limited exceptions.

Combining employment and self-employment: Allowed, but check your employment contract for an exclusivity clause. Full-time public-sector employees must request authorisation from their institution. With both income streams, your INPS Gestione Separata rate drops to 24%.

Flat-rate access with employment income: You can only use the flat-rate regime if your employment or pension income in the previous year did not exceed €30,000. Exception: if the employment relationship ended during that year.

Closing your Partita IVA: Use the same AA9/12 form (select "Cessation") or the ComUnica procedure. It's free and must be filed within 30 days of actually stopping your activity.

Official Sources

Legal references: DPR 633/1972 artt. 35-35-ter; Legge 190/2014 art. 1 c. 54-89; Legge 197/2022; Legge 207/2024; DL 50/2017; Legge 335/1995 art. 2 c. 26.

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