Roberto Quadrio Dottore Commercialista

11/12/2025

CONTRIBUTO INPS, Scadenza 28 dicembre
Deadline December the 28th

Recently, an attractive law has been introduced, this concerns an incentive for new businesses for individuals who started a business during 2024/2025. INPS guarantees a monthly payment as a start-up aid.

Important: this aid is intended for those who opened a VAT number between July 1, 2024 and December 31, 2025.
The incentive is not available to freelancers and professionals workers, but only to entrepreneurs and business people, i.e., those registered with the Chamber of Commerce.

The incentive is available to those working in the following sectors: new technologies and the digital and ecological transition.

We do not know whether e-commerce falls within these sectors; we are awaiting clarification from INPS.

To take advantage of this benefit, use your SPID (Italian Social Security ID) to access the following link:

https://www.inps.it/it/it/inps-comunica/notizie/dettaglio-news-page.news.2025.11.incentivo-autoimpiego-in-settori-strategici-le-istruzioni-operative.html

or visit a local patronato office.

Sito ufficiale di INPS (Istituto Nazionale Previdenza Sociale)

04/03/2025

REIMBURSEMENT OF PROFESSIONAL EXPENSES FROM 1 JANUARY 2025

Starting this year, expenses reimbursed analytically by the client to the professional will be shown on the invoice differently from previous years and will become irrelevant for the professional's accounting, that is:
The reimbursement will not be an income for the professional and the professional will not be able to deduct the cost of the expense from his income.
The new system counts only for expenses charged analytically, that are those charged to the client for exactly the same amount incurred by the professional. Therefore, expenses that are in some way forfettarie (es. 10% of the reimbursement), mileage reimbursements and other expenses calculated in a way not directly related to the expense incurred are excluded.
Also excluded from the new system are expenses advanced in the name for account pursuant to art.15 of Presidential Decree 633/72 (essentially taxes and stamps) and the lawyers' RIGHTS as well as expenses incurred directly by the client.
This innovation is particularly useful for professionals on regime forfettario who, until 31/12/2024, had to pay taxes even on expenses that were reimbursed to them.
In the invoices, expenses must be indicated separately from the professional's fee.
As regards VAT, the treatment of expenses will be the same for compensation, that is, if the fee is subject to VAT, the reimbursement of the expense will also be subject to VAT; if the fee is exempt from VAT, the reimbursement of the expense will also be exempt from VAT.
As regards any ritenuta d’acconto, the amount of the reimbursement of expenses indicated analytically in the invoice is never subject to the 20% withholding tax of professionals

12/07/2024

DIGITAL NOMAD VISA AND REDIDENCE PERMIT IN ITALY

The Italian Government has recently introduced a new permit of stay called “NOMADI DIGITALI” “digital nomads” (decree February 29th 2024, Italian Gazzetta Ufficiale February 29th 2024).
The peculiarity of this type of permit of stay is that it can be requested already in your own country of ori-gin.

Who can aim it?

It can be requested by citizens of any NON EU country if they have the below features:
being a high qualified worker that can exercise their activity through remote working.

How to obtain this permit of stay?

The person aiming at receiving this residence permit has to request a Visa at the Italian consulate or em-bassy in their own country and once they arrive to Italy, has to request within 8 days the permit of stay at the local Italian police office (Questura office).
In order to request it you should:
exercise a highly specialized work that can be done through remote working
dispose of an income of at least euro 28.000,00 annual (this limit of income will slowly increase year after year)
dispose of a health insurance
dispose of an accommodation in Italy
prove a remote working experience of at least 6 months
show a working contract or a collaboration (or a binding offer) for the exercise of a remote working

Features of this permit of stay

The permit of stay has a duration of maximum one year but it is renewable.
This type of permit of stay allows the family reunification.
The ways of renewing this permit are still not indicated by the government as well as the possibility of converting it into another type of permit of stay.

Taxation and contributes

The decree does not change or introduce exceptions to already existing laws.
We shall presume that the “nomade digitale” (digital nomad) will pay taxes in Italy, even though working remotely with a foreign firm.
The decree instead, contains the obligation for all the freelancers who wants this kind of permesso of opening up a self employer position (partita iva) in Italy.
In the same way we shall consider mandatory paying the Italian pension scheme.
It will be possible to have double payments for the Italian pension scheme and the one of your country of origin.

Guidance

If you are interested in this permit of stay for “digital nomads”, please contact us at this e-mail address: [email protected]
We will send you the contact of an immigration consultant that will guide you through this process.

22/04/2024

TAXATION OF A “LIMITED COMPANY” IN ITALY

INCOME TAXES
Limited Companies, first of all, must prepare and approve their balance sheet.
The approved balance sheet must be deposited at the Chamber of Commerce, the expiring date to approve the balance sheet is April 30th of the following year. This expiring date can be post-poned on June 30th if there is the necessity.

Then, the balance sheet must be sent to the Chamber of Commerce within 30 days from the approval by the shareholders’ assembly.

The balance sheet is used for the preparation of the “income declaration” (dichiarazione dei redditi) in order to calculate taxes.

The taxes that are due for every year, must be payed within June 30th of following year.
Moreover, are due advanced payements for taxes of the current year. The date is always June 30th and then November 30th.

Taxes that are due on June 30th can be payed with installments.

In practice, if a company is built in 2024, will pay taxes in June 2025. Furthermore, it will pay taxes with an advanced payment for 2025 in June and in November 2025.

The taxes are due on taxable income, that is given by the yearly profit, increased by those costs that are not fully deductible (for instance: non demonstrable expenses, a percentage of the expenses for the telephone, company cars...).

The taxes that are due on income are two: IRES and IRPEF.

IRES, is equal to 24% on the taxable income.

IRAP, is normally equal to 4,25% of a value not completely coincident with taxable income (calculating IRAP in advance is difficult; the cost of the labor and the interests are not to be considered deductible, but there is a series of deductions that can compensate this).

Iva (VAT)
The VAT, is payed 5 times a year with fixed deadlines; it is due the difference between the vat collected from costumers and the one payed to suppliers.

The general VAT is usually 22% but other sectors have lower percentages, for example hotels, having the 10%.

FIXED TAXES
Every limited company, has to pay every year some fixed taxes, the costs of filing the balance sheet and the registration to the Chamber of Commerce (Camera di Commercio); in total it is about 800,00 Euro per year.

MONTHLY PAYMENTS
Every 16th of every month the company, if it has employees, will have to pay withholdings and the pension scheme of the employees.
Withholding taxes for professionals, are also payed on the 16th of every month.

04/03/2024

Things to do if you leave Italy

If you go and reside in another country, as a general rule, you should close your VAT number (partiva IVA) in Italy and open a position in the other country; but often, if you are thinking of coming back to Italy, it might be better to keep it open and inactive.

To close your VAT number, simply let us know and we will close it immediately.

From a tax point of view, it makes no difference whether to close it now or at the end of the year.

Keeping it open has no particular costs. Professionals pay taxes and INPS only on the income they actually receive.

Let's say that if you intend to stay outside Italy for more than two years it is better to close it immediately, if you plan to return earlier, it is better to keep it open.

If you stay away for more than two years and close your VAT number, when you return you can take advantage of the tax discounts known as "impatriati", which is a strong benefit for those who have been away from Italy for more than two years.

(The calculation of the two years is quite complicated. If you leave on January 1st you can come back at the end of July the following year; if you leave from August onwards, you can come back at the end of July two years later)

If you come back before two years and keep your VAT number you can continue to have the 5% tax reduction as a flat rate (forfettario) taxpayer until the end of the fifth year from the opening of your VAT number.

However, you will have to pay taxes both next June for last year's income and in June of the next year for this year's income.

14/12/2023

MEMO LETTER ON IMPOSTA DI BOLLO 2024

We kindly remind you that from 2024 the electronic invoices will be mandatory for all taxpayers, included those forfetari. Therefore it will not be necessary to buy the actual marche da bollo, because the stamp duty will be payed with fixed deadlines.

EXCEPTION: it remains mandatory to issue paper invoices and the obligation to buy the actual marche da bollo for the health care field (psychologists and doctors) issued towards private patients.

The fixed deadlines will be as follows: November 30th 2024 for invoices issued from January 1st till September 30th, February 28th 2025 for the invoices issued in the period October – December.

In these occasions, you will have to count the invoices issued in that period and pay 2,00 Euro for the marca da bollo for each invoice. Our Studio will send you anyway a reminder for any deadline.

We also remind you that marca da bollo is due for invoices in which IVA is not exposed, among which medical invoices and those for forfetari, above 77,47 Euro.
The payment will be issued with Modello 24 as any other tax.

04/10/2023

LAVORATORI IMPATRIATI

The regime for repatriated workers is a temporary preferential tax regime recognized for workers who transfer their residence from abroad to Italy. The regime can be used by both Italian citizens and citizens of other countries.

The benefit consists in the possibility to pay taxes only on 30% of the tax income produced in Italy.

If you are self-employed with a Partita IVA and are using the regime forfettario; you must consider that this is an alternative to the inpatriate relief and it is usually better.

The regime is possible in cases where:
• the worker was not resident in Italy in the two tax periods preceding the last transfer
to Italy and he/she will stay in Italy for at least two years.
• the work activity is carried out mainly in Italy.

To get the benefit you must:
• if you are an employee, submit a written request to the employer
• if you have a Partita IVA you can put it directly in the tax declaration

In case that you were entitled to the benefit, but, for any reason, you did not benefit from it, there are ways to request a refund for the taxes paid in excess in previous years.

The benefit lasts 5 years but can last longer for:

• workers with at least one minor or dependent child.
• to workers who become owners of at least one residential estate in Italy after the transfer or in the previous 12 months.

If you are interested in this topic, please contact our studio to discuss your case

15/03/2023

FIRST HOME PURCHASE RELIEF FOR PEOPLE UNDER 36

The government has extended until December 31, 2023, the first-home purchase allowances for young people under 36 years of age.
The facilities consist of:
- Facilities for access to credit. This is a guarantee fund on mortgages granted by banks; resulting in easier to obtain a bank loan.
- Tax benefits. Exemption from payment of many of the taxes due at the time of home purchase in front of the notary (registration, mortgage and cadastral taxes and tax credit for any iva on newly built houses)
The benefits apply to young people under 36 who have an Isee of less than 40,000.00 euros, who do not buy a luxury home and who do not already own a property (not even part of a property) in Italy.
We advise our interested clients to proceed in this way.
- Contact your own or other banks to see if you can receive a loan and on what terms
- Go to a patronato to get an isee (if you don't have a convenient one, we can direct you to one)
- Searching for an house to buy
- Meet with a notary to discuss the purchase of the house with him (again, if you have problems, we can direct you to ours).

22/02/2023

Permesso di soggiorno and de facto couples

There is a law in Italy (law 76/2016 of 20 May 2016) which equates de facto couples to married couples in many aspects. One of these aspects is the regulation of immigration.
Before starting, it is important to understand that we are not talking about couples of individuals of the same gender linked by a civil union (which is regulated separately), but about any couple who have not celebrated any type of union and who are not currently married with a third person.
The law allows you to obtain a residence permit under certain conditions if your partner already has a permesso di soggiorno.
In the event that both members of the couple currently have a permesso di soggiorno, the de facto couple can be registered in the municipal registry office. This recording proves the existence of the couple.
In the event that a member of the couple doesn't have a permesso di soggiorno, numerous sentences say that the existence of the couple can be proven by a cohabitation contract and then register this in the registry office. If the municipality refuses, you can ask the court to order the municipality to register.
It is not possible to ensure the success of this whole process, but various sentences in various Italian cities give more than one hope of success.
Once registration has been obtained, cohabitation is equivalent to a marriage also in the field of immigration and it is possible to apply for a permesso di soggiorno for family reasons
If the Questura does not want to issue the permesso di soggiorno, it will be necessary to appeal to the court again to obtain the permit.
If you are interested, please contact us and we will refer you to an expert lawyer on the matter.

22/12/2022