VAT number and small businesses
VAT number, tax regime and contributions for artisans, retailers, professionals and small businesses
Anyone starting an activity on their own account must choose the tax regime and the social security scheme, complete the registrations and set up invoicing and bookkeeping from the outset.
Who it is for: artisans and retailers, taxpayers under the flat-rate regime, freelance professionals, e-commerce operators and partners in partnerships (snc and sas).
Request an initial meetingThe initial meeting is used to frame the activity, the tax regime and the first formalities.
Tax regime and contributions
Flat-rate or ordinary regime, INPS scheme or professional fund: the choice depends on the type of activity and expected revenue.
Registrations and invoicing
Business register, artisans’ register, authorisations, electronic invoicing and VAT obligations, including online sales.
Ongoing management
Bookkeeping, tax returns and deadlines over time, with periodic checks that the chosen regime remains suitable.
What it is for
This solution covers the start and management of activities carried on as sole proprietors or through partnerships. The tax regime and the social security scheme depend on the type of activity: artisans and retailers register with the relevant INPS scheme and the business register; professionals with their professional fund or, failing that, the INPS separate scheme (Gestione separata); online sellers must consider VAT obligations, including sales to other EU countries. The flat-rate regime is an option, not an obligation: it has limits and exclusion causes and is assessed case by case. We follow tax and accounting, labor consulting and ongoing counseling. Anyone who needs to set up a limited company, or has foreign partners, will find the information in Establishment and startup.
How we work
Analysis of the activity
We review the activity, expected revenue, any employees or collaborators and the owner’s other income positions.
Choice and start-up
With the client we define the tax regime and the social security scheme and handle the opening of the VAT number and the registrations: business register, artisans’ register, authorisations or professional fund.
Start and management
We set up electronic invoicing, bookkeeping and the deadline calendar, and check over time that the regime remains suitable.
What it includes
Artisans and retailers
Registration with the relevant INPS scheme, the business register and the artisans’ register; for retail, checking the required authorisation.
Flat-rate regime
Checking requirements and exclusion causes, substitute tax and formalities (art. 1, paras. 54-89, Law 190/2014).
Professionals and freelancers
Professional fund or INPS separate scheme, depending on the activity, and choice of tax regime.
E-commerce
VAT and invoicing obligations, OSS regime for sales to EU consumers where applicable, registrations and notifications.
Partnerships
Snc and sas: income attributed to partners by transparency (art. 5 TUIR), returns and partners’ social security position.
Electronic invoicing
Setting up the issue, receipt and storage of invoices.
Bookkeeping and tax returns
Bookkeeping according to the regime, VAT settlements, income tax returns and deadlines.
INPS contributions
Calculation and deadlines of contributions. For those first registered in 2025 a 50% reduction for 36 months is provided; for those starting now, the INPS website should be checked.
After the start
Ongoing management of bookkeeping, payroll, tax returns and management control, on request.
Artificial intelligence support
The firm may use artificial intelligence tools to check the completeness of documents and to prepare deadline reminders. Every output is reviewed by a professional of the firm.
Frequently asked questions
Is the flat-rate regime always advantageous?
No: it is an optional regime, with limits and exclusion causes. Requirements include revenue or fees up to EUR 85,000 and expenses for accessory work, employees and collaborators not exceeding EUR 20,000 gross (art. 1, para. 54, Law 190/2014). Above EUR 100,000 the regime ends in the same year and ordinary VAT applies (para. 71). The ordinary substitute tax is 15%, or 5% for the first five years if the conditions are met (para. 65). Convenience also depends on costs and contributions and is assessed case by case; the limits should be checked against the text in force.
How do INPS contributions work for artisans and retailers?
Artisans and retailers register with the relevant INPS scheme. For those first registered in 2025 a 50% reduction for 36 months is provided (art. 1, para. 186, Law 207/2024; INPS circular 14/2026). For those starting now, the conditions in force must be checked on the INPS website.
What is a neighbourhood shop (esercizio di vicinato)?
It is a retail business with a sales area of up to 150 sq m in municipalities with fewer than 10,000 inhabitants and up to 250 sq m in the others (art. 4 Legislative Decree 114/1998). The authorisation needed to open depends on the activity and the municipality.
What obligations apply to online sellers?
Invoicing and VAT obligations remain. For sales to consumers in other EU countries the OSS regime may be relevant: whether it applies is checked case by case at start-up.
How are partnerships taxed?
The income of general and limited partnerships (snc and sas) is attributed to each partner regardless of receipt, in proportion to their share in profits (art. 5 TUIR). The partners’ social security aspects are checked case by case.
What if I need to set up a limited company?
For the deed of incorporation, notary, articles of association and foreign partners, see the solution Establishment and startup.
Further reading
Contact the firm
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