Do you want to work for yourself or start a business in Italy as a foreigner or a digital nomad? The path has several steps: a visa or residence permit, the codice fiscale (Italian tax code), a VAT number (partita IVA) or a company, your tax regime and bookkeeping. SH Immigration Specialists helps you put them in order and, with the support of tax professionals, handle the tax and accounting side.
In short. To work for yourself in Italy as a foreigner you generally need four things: a residence permit that allows self-employment (or a visa, if you apply from abroad), a codice fiscale, a VAT number (partita IVA) or a company, and a bookkeeping set-up. The VAT number is opened by filing a declaration of start of activity with the Revenue Agency within 30 days of starting the activity; an SRL is incorporated by notarial public deed. The forfettario regime is for individuals with a VAT number and, for non-EU nationals, requires Italian tax residence. This page sums up the path and links to the detailed guides on company setup for foreigners in Italy.
Page updated in October 2026 using the official sources listed at the bottom. Tax rules change with the budget laws, so we always check the current instructions.
The path to working for yourself or starting a business in Italy, step by step
- Visa or residence permit. A non-EU national can work on a self-employed basis only if their residence permit allows it. If you are applying from abroad, you start with the visa: read our guides to the digital nomad visa and the self-employment visa and residence permit.
- Codice fiscale. You need it for almost everything: a VAT number, contracts, a bank account. How to get it in Italy or from abroad: codice fiscale for foreigners.
- VAT number or company. If you work on your own, you will usually open a VAT number; if there are partners, investors or a bigger project, consider an SRL.
- Tax regime and residence. With a VAT number you choose a regime, for example the forfettario regime. Where you pay tax depends on your tax residence: read our guide to digital nomad taxes and tax residence.
- Bookkeeping and filings. E-invoices, tax returns, social contributions and deadlines are handled by the tax professionals who work with us, depending on your activity and the regime you choose.
VAT number, SRL or simplified SRL: how to choose?
There is no choice that suits everyone: it depends on how much you expect to invoice, how many partners there are, the risks of the activity and your residence permit. This table gives a first orientation.
| Point | Individual VAT number | SRL | Simplified SRL (SRLS) |
|---|---|---|---|
| Who it suits | People working on their own: freelancers, consultants, professionals | Several partners, investors or a growth plan | Individuals who want an SRL with low share capital |
| How it opens | Declaration of start of activity (form AA9/12) to the Revenue Agency, within 30 days of starting the activity | Notarial public deed and filing with the Business Register | As for the SRL, with a standard statute that cannot be changed |
| Share capital | None | From €1 | €1 to €9,999.99, paid in cash |
| Forfettario regime | Possible, if you meet the requirements | No: it is reserved for individuals | No: it is reserved for individuals |
| Liability | Generally, you answer with your personal assets | Generally limited to the capital contributed | Generally limited to the capital contributed |
Swipe the table sideways to see all the columns.
Full conditions and steps in our guides to the VAT number for foreigners and to opening an SRL as a foreigner.
Who is this path for?
You work remotely and want to live in Italy
The visa governs entry, not taxes. Before you move, it is worth clarifying your tax residence, VAT number and regime.
You are already in Italy and want to work for yourself
Check that your permit allows self-employment, then get your codice fiscale and VAT number.
VAT number for foreigners
Self-employment permit
Permits convertible to work
You want to set up a company
SRL or SRLS, notary, share capital, registered office in Italy and what comes after incorporation.
You want to invest in Italy
The investor visa and the company should be planned together, with the residence rules and the tax rules.
What we do for you
Before you leave or start
- Check of the right visa or residence permit
- List of documents, with translations, apostilles and legalisation
- Codice fiscale
- Planning the timing
VAT number and company, with tax professionals
- Opening the VAT number and choosing the regime
- Incorporating the company with the notary
- E-invoicing and bookkeeping
- Tax returns and deadlines
After you start
- Permit renewals and conversions
- Family reunification
- Residence registration and health card
- Updating your file when the rules change
Who does what
Each part of the path has its own point of contact.
SH Immigration Specialists consultants
Residence permits, visas, codice fiscale, residence registration and documents.
Tax professionals
VAT number, choice of regime, company set-up and bookkeeping, carried out by professionals who work with us.
Lawyers of the law firm
Legal advice, appeals and representation before a court are reserved to lawyers. The immigration law firm
Frequently asked questions about VAT numbers and companies for foreigners
Can a foreigner open a VAT number in Italy?
Yes. The procedure is the same for everyone: a declaration of start of activity filed with the Revenue Agency within 30 days of starting the activity. Non-EU nationals also need a residence permit that allows self-employment, which should be checked before opening the VAT number.
Does a digital nomad need a VAT number?
It depends on your tax residence and how you work. If you carry out a habitual self-employed activity and become tax resident in Italy, you may need one even with foreign clients. The visa does not decide the tax treatment, so have your case assessed before you move.
Can I open an SRL without being resident in Italy?
The official pages we consulted do not mention citizenship or residence requirements for SRL shareholders. You do need a notary, a codice fiscale for each shareholder and a registered office in Italy, and non-EU nationals should also check their residence permit if they want to manage the company or work in it.
Can a non-EU citizen use the forfettario regime?
Generally only if they are tax resident in Italy and meet the other requirements, such as the €85,000 revenue limit. A visa alone is not enough. Limits and exclusions are set out in our guide to the forfettario regime for foreigners.
How much does it cost to open a VAT number or a company?
There is no single figure: it depends on what your case requires, for example the professional’s assistance, bookkeeping, tax returns, social contributions and, for a company, the notary, taxes and stamp duties. Always ask for a written quote that lists what is included.
Who handles the tax side?
The administrative side (permits, visas, codice fiscale, documents) is handled by the consultants of SH Immigration Specialists. The tax and accounting side is handled by tax professionals who work with us. Legal advice, appeals and representation before a court are reserved to the lawyers of the immigration law firm.
Official sources
- Articles 35 and 35-ter of Presidential Decree 633/1972, Revenue Agency (in Italian)
- VAT number for individuals (form AA9/12), Revenue Agency (in Italian)
- Forfettario regime: what it is, Revenue Agency (in Italian)
- Limited liability company (S.r.l.), National Council of Notaries
- Simplified limited liability company (S.r.l.s.), National Council of Notaries
- Decree of 26 July 2022, no. 155, Normattiva (original Italian text)
- Visa for digital nomads and remote workers, Consulate General of Italy in Paris (in Italian)
Sources consulted on 18 October 2026. Rules can change: we always check the current instructions of the competent offices. The outcome depends on the competent authorities. This content provides general information and does not constitute legal or tax advice.
Useful guides
- Partita IVA for foreigners: how to open a VAT number in Italy
- Forfettario regime for foreigners in Italy: 2026 rules
- How to open an SRL in Italy as a foreigner: steps, notary and costs
- Digital nomad taxes in Italy: tax residence and VAT number
- Italy digital nomad visa: 2026 requirements and application
- Self-employment visa and residence permit in Italy
- Italian tax code for foreigners: how to get your codice fiscale
- Registering residence in Italy as a foreigner: rules and documents
- Italy investor visa: minimum amounts, clearance and residence permit
If you are a company that needs to hire or transfer non-EU staff, go to the page for businesses.
Do you want to open a VAT number or a company in Italy?
Tell us where you are coming from, what activity you want to carry out and when you want to start: we will tell you where to begin and which steps you need.