VAT number, incentives and non-refundable contributions for those who decide to start their own business: the guide


No more exhausting searches for employment contracts, no more humiliations for the “opposite doors” received, enough very short-term and underpaid contracts. How many times has it occurred to you: “that’s enough, I’m going to open a VAT number and start my own business”? If so, read this article carefully. Because we will explain to you what are the first steps and the associated costs to open one VAT number (essential to work alone in a systematic way unlike “occasional work”), but also what are the opportunities and facilities that can be used. From financing the “stay in the South” project to zero-interest loans, including real loans non-refundable contributions.

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How to open a VAT number

The operation is quite simple, practically free of charge if you do it online or directly in one of the offices of theRevenue Agency. On the other hand, it comes at a cost if you contact an accountant or a Caf. If you choose the first thing to do yourself, you need to identify the tax profile and the Ateco code. The atecum is an alphanumeric code used to classify economic activities. The complete list of Ateco codes is available on the Istat website.

Once you have identified the appropriate code for the activity you wish to exercise, you must complete the VAT number opening form (which can be downloaded free of charge from the Revenue Agency website) by choosing from: model AA9 / 12 for natural people; model AA7 / 10 for subjects other than natural persons; Form ANR / 3 for subjects not residing in Italy. The completed form can be delivered by hand, via the website or by registered mail.

If the activity relates to the field of craftsmanship (carpenter, blacksmith, tattoo artist, etc.) or trade (shop, business brokers), you must present the “Unique Communication”, document allowing you to request a VAT number or the tax code, but also to fulfill the obligations vis-à-vis Inps and Inail, and register with the Trade Register. This procedure can also be done electronically.

Choice of tax system

The accounting regime is a set of rules and obligations that holders of a VAT number must comply with in order to be in compliance with the tax administration and the law. To date, there are three accounting regimes: ordinary, simplified, flat-rate.

The system of government package Usually, this is the most convenient for a new business, for the first five years the tax on the taxable amount is only 5%, and then the rate is still very convenient at 15%. A series of accounting and tax simplifications are also envisaged.

The flat-rate regime is not possible for everyone: it is practicable by VAT numbers for the self-employed and by individual companies, it is not possible for companies and professional associations. Fees and income may not exceed 65,000 euros per year and expenses for employees or ancillary work may not exceed the limit of 20,000 euros.

Social contributions

In addition to taxes, those with a VAT number are required to pay contributions for retirement purposes. Therefore, in the phase of opening the VAT number, it is also necessary to complete the registration to one’s own pension fund (for certain professions of the ordinistico type) or to the separate management of the Inps. For artisans and traders, there is the Management of Craftsmen and Traders of the INPS.

ON project

Micro and small businesses made up of at least 51% of young people between 18 and 35 years old or women of any age, who want to start a new business or who want to grow, can take advantage of – between zero rate financing and a contribution to the lost fund – 90% coverage of total expenditure, with a maximum ceiling of 3 million euros repayable in 10 years. No guarantee is required in the event of loans of less than 250 thousand euros.

If the project involves the purchase of a property, a mortgage is required. The request is submitted electronically, via the Invitalia website. The concession is valid for activities relating to the manufacturing, service, trade and tourism sectors, throughout the national territory. Sole proprietorships, simple partnerships and de facto companies are excluded.

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I stay in the south

Rest in the South is the incentive that supports the birth and development of new entrepreneurial and independent activities in Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia, Sicily, in the areas of seismic crater in central Italy (Lazio, Marche Umbria) and in the smallest marine, lagoon and lake islands of the Center-North. It is aimed at people aged 18 to 55. Expenses for the purchase of machines, installations and equipment, renovation of buildings and new computer programs are considered eligible. An additional management contribution is envisaged in the start-up phase of the activity. The request is submitted electronically, through the Invitalia website.

New Freelance Work

The New SELFIEmployment, which came into force on February 22, 2021, finances the creation of small businesses with zero-interest loans up to € 50,000, promoted by NEETs (under 30 who neither study nor work), inactive women and period of long-term unemployment, throughout the national territory. The request can be submitted by individual companies; partnerships; cooperative societies / social and professional cooperatives. The incentive is managed by Invitalia as part of the Youth Guarantee Program, under the supervision of the National Agency for Active Labor Policies (ANPAL).

Under 35

There are a number of opportunities for young people under 35. Between these “New zero interest companies” by Invitalia. The program covers up to 75% of the budget for the creation of micro and small businesses run by young Italians, with a zero interest loan (for a maximum of 1.5 million euros). New entrepreneurs in the following sectors can access it: industry and crafts, services to individuals and businesses, commerce and tourism.

Those under 35 are often beneficiaries of additional funding for vocational training (eg language and / or computer courses), for the purchase of capital goods, etc. There are also other concessions granted by regional calls.

NASPI beneficiaries

Beneficiaries of the NASPI The unemployed person who is entitled to the allowance and wishes to create a new company can ask the INPS for the payment of an advance in a single solution of the total amount of care due and not yet paid.

Non-refundable contributions

To compensate for the damage caused by the restrictions to stem the Covid pandemic, the government has launched the possibility of accessing non-refundable contributions for VAT numbers already in operation and which have recorded losses in turnover of at minus 30%.


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