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VAT number from Free Lance: How does it open

The inauguration of Vat number It represents a fundamental move for everyone who wants to do independent professional activity in Italy. This process allows freelance to run, manage taxes, and manages relevant aspects of its business. To successfully start your professional activity, it is important to understand the methodology and basic elements associated with the opening of the VAT number.

Who is Free Lance

the l Freelance It is an independent worker who mainly offers his intellectual and technical skills -based services, without subordinate obstacles to consumers. This figure stands for work management, the absence of a fixed time and direct responsibility for the clients.

The main features of Free Lance include:

  • Autonomy: It manages your work organization freely, decides the times, methods and tools to use.
  • Expert: It is deeply knowledgeable in a particular field, which is often certified by enrollment by qualification or in specific professional registers.
  • Personal responsibility: He personally responds to the quality and results of his work against consumers.

It is important to note that some professions require registration in specific Professional Register (For example, lawyers, doctors, engineers), while others can be used without this responsibility (such as advisors, designers, web developers). In any case, the opening of the VAT number is a basic requirement for legally professional activity in Italy.

What is the Etico Code in the VAT number?

the l Atico code It is a vaccine combination used to classify economic activity in Italy. This code is fundamental at the time of opening the VAT number, as it clearly recognizes the activity of professional working.

The ATECO code comprises the structure of letters and numbers that explains the economic activity category, sub -category and characteristic. For example, a code for a lawyer may be 69.10.10While for a computer consultant it may 62.02.00.

The choice of the appropriate Atico code is very important for several reasons:

  • Tax government: Flat rate determines applicable profitable in case of a government selection, which affects tax paying taxes.
  • Social protection contributions: The reference sets up to implement the Social Security Agency and the Partnership Rate.
  • Bureaucratic responsibilities: Activity use affects necessary administrative responsibilities and powers.

It is important to have a definite identification of the Atico code related to this activity, according to which you intend to perform. For this purpose,State It provides online tools for the most appropriate code search and identification. Avoiding potential restrictions or future complications, cautious selection of the ATECO code guarantees the right tax and management.

Tax and VAT number

Vats varies according to taxing for freelancers Tax government Adopted, mainly between Flat -Rait Government And General government.

Flat -Rait Government

Flat -Rait Government, a ‘applied’Alternative tax Which replaces IRPEF, regional and municipal increase. Is the standard rate 15 %But it can be reduced 5 % For the first five years of activity, on the condition that some requirements are respected:

  • New activity: In the past three years, professionals should not use an artistic, professional or business activity.
  • Continuation: This activity should not be merely a continuation of an activity that was done as an employee or an independent worker.
  • The absence of investment: You cannot participate in capital companies or companies that perform activities like VAT number activities, and you cannot be partners with people’s companies.

This government is beneficial for low operating costs and those with income who does not exceed some of the annual specified limits.

General government

In the general government, the tax is imposed Irpef rate For income bracket. For income 28.000 euros Rate of 23 %. On the basis of the brackets set by the tax legislation, the rate of higher income is gradually increasing.

The general government is more suitable for professionals with high costs because it allows you to do widespread costs and business of more than € 85,000.00,

When you open the VAT number, the contribution is paid?

The opening of the VAT number includes the payment responsibility i Social protection contributionsThe type of activity and reference is different according to the Social Security Agency.

Professionals without social security cache

Free professionals registered in orders or professional registers must have to contribute to this Separate administration INPS. In this case, contributions are calculated as percentage on taxable income, with aPerson Equivalent 26,23 %.

Social Security Cash professionals

Professors enrolling in specific social security treasury (for example, lawyers, engineers, accountants) should follow the cash rules associated with them. Generally, two types of contributions are paid:

  • SAPECISH PROTECTED: The proportional of the announcement income;
  • Additional contributions: Business is calculated by percentage.

Craftsmen and traders

If performed activity is included in craftsman or commercial institutions, it is important to enroll for Managing craftsmen and traders. In this case, a Annual fixed contributionsWhich covers the minimum income established by the law, and the minimum income of an additional rate. Under the flat rate government, it is possible for professionals to request a 35 % reduction.

As a result of the Budget law of 2025, those who enroll in interps management for the first time during 2025

From INPs to communication, craftsmen and traders can benefit from a 50 % reduction in partnerships for 36 months. The move is an alternative to other current privileges that provide a reduction in increase.

How to Open Free Lance VAT Number

Opening the VAT number as a freelance is a relatively simple easy way but needs to pay attention to every detail. Here are important Step Following the procedure properly.

  1. Specify professional activity
    It is important to clearly identify the activity you intend to perform. It works not only to understand specific rules and regulations, but also indicate the correct Atico codeWhich ranks economic activity and affects tax and auxiliary responsibilities.
  2. Choose the tax government
    Professionals have to decide whether to choose or not Flat -Rait Government Or General governmentBased on your expected income, costs and available facilities. The selected tax government has a direct impact on tax and contribution.
  3. Submit the announcement of the start of the activity
    Declaration must be sentRevenue AgencyUsing appropriate form (Model AA9/12). You can make it online by contacting an accountant or tax assistance Center (CAF) through a Fire Line Service.
  4. Enroll in Social Security Management
    Depending on the profession made, Free Lance must be enrolled in it Separate administration INPS Or specific social security cashier of your professional order.
  5. Request any permission
    Some activities may apply for specific licenses or options. For example, those who work in the health, technical or legal sector may have to enroll in a professional register.
  6. Activate PEC (Certified Email)
    All professionals with VAT number should be activated PECIt is necessary for government communication management with institutions and consumers.

Following these steps, carefully guarantees the regular start of professional activity and compliance with the current rules and regulations.

How much does the VAT number costs open

Open VAT Number Open Revenue Agency does not include direct costs for registration, but there are some Indirect To consider.

  1. Accountant value
    An accountant’s advice may be necessary to avoid mistakes. The costs vary, but usually they get around 200 and 500 euros For opening and between 50 and 150 euros monthly For general management.
  2. Expenditure for PEC
    The annual cost costs between activation of certified email 5 and 30 eurosDepending on the select provider.
  3. Social protection contributions
    There is no need to pay any partnership at the opening time, but it is important to consider that, once the VAT number is worked, the payment of payments provided by separate Interfs management or by the Social Security Fund will be requested. – .
  4. Any permission or registration
    Some activities must be enrolled in a professional register or obtain a specific license. These registration costs can be quite different, roaming between 50 and 300 euros Annual.
  5. Early investment
    Although not directly related to opening the VAT number, it is possible to use useful useful useful tools, software or material for this profession. These costs depend on the type of activity.

Therefore, although the preliminary procedure itself is free, the costs associated with consultation, services and social protection responsibilities should be carefully considered to plan for a sustainable start.

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