I need to open a VAT number / become self-employed.
par-TEE-ta IH-va — partita: stress the second syllable; IVA: said as individual letters 'I-V-A'.
Use this when starting freelance work, consultancy, or any self-employed activity in Italy. Opening a partita IVA is the administrative act of registering as self-employed with the tax authority. It is required before issuing your first invoice.
Partita IVA (VAT number) in Italy is the unique identifier for self-employed individuals and businesses. Unlike in some countries, the term partita IVA colloquially refers to the status of being self-employed, not just the number. Opening one is done via the Agenzia delle Entrate and is free. Most new self-employed choose the regime forfettario (flat-rate scheme) with a 15% flat tax up to €85,000 annual revenue.
Ho scelto il regime forfettario.
I chose the flat-rate tax scheme.
Regime forfettario is Italy's simplified tax regime for small self-employed; very common for new freelancers.
Devo emettere fattura per ogni prestazione.
I need to issue an invoice for every service.
Fattura (invoice) is the formal billing document; all partita IVA holders must issue them.
Il commercialista gestisce la mia partita IVA.
My accountant manages my VAT registration.
Many Italian freelancers use a commercialista to handle tax filings and contributions.
Italy has over 5 million partite IVA — a very high proportion relative to population. Many were created not by genuine entrepreneurs but as a way for companies to hire people at lower cost and risk than permanent contracts, a practice critics call 'false self-employment' (false partite IVA). Italy has repeatedly legislated against this practice, with mixed results.