Aprire impresa
Everything you need to set up and run a business in Rome: company structures, tax regimes, compliance, hiring and collective agreements (CCNL).
Apprenticeship Contracts in Rome: Contribution Relief, Types, and How to Do It
Hire a young person while paying up to 70% less in INPS contributions. Three contract types, precise requirements, and a step-by-step procedure.
Business PEC and Digital Signature in Rome: How to Set Them Up
Two legally required digital tools for any business in Italy — straightforward to get and inexpensive. A practical guide for companies, sole traders, and foreign legal representatives.
Business Travel & Employee Expense Reimbursement in Italy: A Practical Guide
Three reimbursement systems, precise tax thresholds, and the right paperwork. Everything you need to reimburse employee travel costs without unexpected tax bills.
Can a Foreigner Open an SRL or SPA in Italy? Reciprocity Rules Explained
EU citizens, non-EU residents, non-EU non-residents: the rules differ. Here is who can incorporate a company in Italy and exactly how to do it.
CCNL: Italy's Collective Bargaining Agreements and Minimum Pay Explained
Retail, metalworking, construction, hospitality: a guide to Italian collective agreements, the 2026 minimum pay scales, and how to check whether your payslip adds up.
Commercial Premises in Rome: Checking Permitted Use and Occupancy Certificate
Before signing a lease, verify the cadastral category and the agibilità. An A/10 office unit does not automatically become a C/1 shop — here is what to check and what it costs.
Corporate Welfare in Rome: Tax-Free Benefits for Your Employees
€1,000 in welfare benefits is worth nearly twice as much as a €1,000 pay rise. Here's what you can offer, how much is tax-exempt, and how to do it by the book.
Dismissing an Employee in Rome: Types, Costs, and What You Need to Know
Just cause, subjective grounds, or economic grounds — each type of dismissal in Italy follows different rules, different procedures, and carries different costs. A practical guide for employers and employees.
Double Taxation Treaties: How to Avoid Paying Tax Twice on Foreign Income in Rome
Living in Rome with income from abroad? Bilateral treaties and a foreign-tax credit protect you from being taxed twice. Here's how it works in practice.
DURC Certificate: How to Get It, How Long It Lasts, and What to Do If You Fail
Italy's DURC compliance certificate is free, arrives in minutes, and is valid for 120 days. Here's how to request it via INPS or INAIL — and how to fix a negative result within 15 days.
Electronic Invoicing and the SDI: A Practical Guide for Businesses and Flat-Rate Taxpayers in Rome
Since 2024, every VAT-registered person in Italy must use the SDI to issue invoices — including flat-rate taxpayers. Here's what changes, how to issue invoices, and where to store them correctly.
Forfettario Flat Tax and Employment: When You Can't Use It
Got a salary and thinking of opening a VAT number under the forfettario flat-tax regime? Here are the 4 rules that can bar you from it and how to check your situation.
Hiring a Non-EU Worker in Rome: A Practical Guide for Employers
Already in Italy with a valid permit, or still abroad? Two very different procedures. Here's what documents to check, what steps to follow, and what penalties to avoid.
Hiring Incentives in Rome: Social-Security Breaks for Young Workers, Women, and the Long-Term Unemployed
Hire on a permanent contract and you could save up to €8,000 a year in employer social-security contributions. Here's every incentive available in Rome and how to apply through INPS.
Hiring Your First Employee in Italy: The UNILAV Mandatory Notice
Before your new hire starts work, you must file a UNILAV notice by midnight the day before. Here's how it works in Rome, what you need, and what fines to avoid.
How Much Does It Really Cost to Hire an Employee in Rome: From Gross Salary to Total Cost
A RAL of €24,000 doesn't mean you spend €24,000. A practical guide with real numbers for the main Italian collective agreements, including apprenticeships.
How to Get a Visura Camerale (Italian Company Report) in Rome
A visura camerale costs €5.50 and arrives in minutes. Here's where to get the official version, what it contains, and how to avoid third-party sites charging you triple the price.
How to Incorporate a Company in Rome: From the Notary to the Business Register
From drafting the articles of association to being fully operational: the real sequence, actual costs, and mistakes to avoid when forming an SRL or SPA in Rome.
INAIL: When You Are Required to Register for Workplace-Injury Insurance
Employees, self-employed tradespeople, working partners: who must register with INAIL, how to do it online, and what the annual premium will cost.
INPS 35% Contribution Reduction for Forfettario Taxpayers: How to Apply and What You Give Up
Artisans and traders on the forfettario flat-rate regime can cut their INPS social-security contributions by 35%. Here's how to claim it and what it costs you in future pension.
INPS Contributions for the Self-Employed: Gestione Separata vs Artigiani/Commercianti — Which One Applies to You
Gestione Separata: you pay only on what you earn, no fixed minimum. Artigiani/Commercianti: roughly €4,400 per year due even on zero income. Here is how to tell which scheme covers you.
INPS Fixed Contributions for Sole Traders and Artisans: Amounts, Deadlines, and Pitfalls
Even if you earn nothing, INPS bills you every year. Here are the 2024 amounts, the four payment deadlines, and the mistakes that can cost you dearly.
INPS: What Happens When You Miss Contribution Payments — and How to Get Out
From a friendly payment notice to a full debt-collection order: 4 stages, penalties that can triple the original amount, and how an instalment plan saves you at any point.
IRAP in Lazio: who pays it, how it is calculated, and when it is zero
IRAP, Italy's regional tax on productive activities, is levied on your company's output, not its profit. Since 2022, sole traders and individual professionals are exempt. The standard Lazio rate is 3.9%, but deductions can bring the bill close to zero.
IRES for your Italian SRL: rate, calculation, and how to reduce it
IRES is the flat 24% corporate income tax your Italian SRL pays on profits. The taxable base is not the same as your accounting profit -- here is how the calculation really works and what you can do to cut the bill.
IRPEF in Rome 2026: income tax brackets, rates, and local surcharges
Three national tax brackets, plus a Lazio regional surcharge and a Rome municipal surcharge: here is exactly how much income tax you pay and how the calculation works, with concrete examples.
ISA Reliability Scores: What Your Tax Score Means and What's at Stake
Italy's ISA system gives self-employed taxpayers a score from 1 to 10. A high score means fewer audits and faster refunds. A low score puts you on a watchlist. Here's how it works.
Italy's Flat-Tax Regime (Regime Forfettario): How the 5% and 15% Rates Work
One single tax, no VAT on invoices, minimal bookkeeping. Who qualifies for Italy's simplest self-employment tax regime, how the calculation works, and what mistakes to avoid.
Modello F24: How to Pay Taxes and Contributions in Rome
With the F24 you pay IRPEF, IVA, INPS, and IMU all in one form. If you have a Partita IVA you must file online. Here's how to fill it in, the main tax codes, and the mistakes to avoid.
Occupational Health Checkup in Rome: When It's Required and How to Arrange It
Not every employee needs one. Find out when the pre-employment fitness exam is mandatory, who pays for it, and what happens if the doctor says no.
Opening a Business Bank Account with Foreign Shareholders in Rome: A Practical KYC Guide
Opening a corporate bank account when one or more shareholders are foreign nationals requires precise documentation and patience. Here is what the bank will check, which mistakes are costly, and how to speed up the process.
Payroll Tax Withholding in Italy: A Practical Guide for Employers
As a withholding agent, you must deduct IRPEF, INPS contributions, and regional/municipal surtaxes every month. Here are the deadlines, amounts, and penalties explained clearly.
SCIA in Rome: How to Open a Shop or Restaurant Without Waiting for Approval
With a SCIA you can open on the same day you file. But be careful — every requirement must be in order before you unlock the door.
Sole Trader, SNC, SAS or SRL: Which Business Structure Should You Choose in Italy?
Liability, taxes, and setup costs: the key difference no one explains before you commit to a business structure in Italy.
SRLs: Does Opening a Company for €1 Actually Work? Real Costs and Limits
The notary fee is waived by law, but the total costs are not zero. Everything you need to know before choosing the SRLs over a standard SRL.
SUAP Rome: How to Open a Business Through the One-Stop Shop
Shop, restaurant, workshop, gym: in Rome there's one single desk for all business permits. Here's how the SUAP works, what to submit, and how long it takes.
VAT on Business Purchases: What You Can and Can't Recover in Italy
Cars at 40%, mobile phones at 50%, entertainment expenses at zero. A practical guide to VAT deduction for VAT-registered businesses and sole traders operating in Italy.
VAT Settlement, LIPE Returns, and Split Payment in Italy
Hold an Italian VAT number? Every month or quarter you must calculate and remit VAT. Here's how settlement works, what changes when you invoice the public sector, and when to file the LIPE communication.
Working Remotely for a Foreign Company from Rome: What You Must Declare
Living in Rome and working remotely for a company abroad? Italian tax law still applies. Here's how fiscal residency works, what you need to file, and what happens if you don't.
Workplace Safety in Rome: D.Lgs 81/08 Obligations for Every Employer
DVR, RSPP, training, INAIL: what you must do from the moment you hire your first employee. Fines up to €20,000 and criminal liability if you're not compliant.