Impresa IndividualeItaly
What it takes to form, own and run a sole trader in Italy, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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È imprenditore chi esercita professionalmente un'attività economica organizzata al fine della produzione e dello scambio di beni e servizi.
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ComUnica per iscrizione di impresa individuale inattiva 18 17,50
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Il Regime forfetario è un regime fiscale agevolato, destinato alle persone fisiche esercenti attività d’impresa, arti o professioni.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Does not apply
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 1 · at most 1 · one person may form it alone
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È imprenditore chi esercita professionalmente un'attività economica organizzata al fine della produzione e dello scambio di beni e servizi.
- A local company secretary
- Does not apply
- A local registered agent
- Does not apply
Each year, at the registry
- Annual registry fee
- EUR 120
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Imprese individuali iscritte nella sezione ordinaria del Registro Imprese 120,00 24,00
- Accounts on the public record
- No
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Soggetti non obbligati al deposito del bilancio presso le Camere di Commercio imprese individuali società semplici società di fatto società di persone
- Audit for a small company
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Impresa Individuale are in our records.
What is public
Not in our records What the register shows the public is not in our records for the Impresa Individuale.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners · 23–43%
The sole trader's business income is taxed in his or her own hands through IRPEF at progressive rates; the individual may instead elect the regime forfetario, a single substitute tax of 15% (5% for the first five years).
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Il Regime forfetario è un regime fiscale agevolato, destinato alle persone fisiche esercenti attività d’impresa, arti o professioni.
- CFC rules in Italy
- Yes
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the Impresa Individuale.
Every business in Italy
VAT
- Standard rate
- 22%Official European Commission, Taxes in Europe Database situation on 2026/07/01
- Other rates
- 10% Domestic electricity and gas supplies, medicines, and specific goods and services for building renovation work
- 5% Certain foodstuffs listed in the VAT decree
- 4% Foodstuffs, drinks and agricultural products listed in Table A to DPR 633/1972
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10% , per esempio per la fornitura di energia elettrica e del gas per usi domestici, i medicinali, gli interventi di recupero del patrimonio edilizio per specifici beni e servizi.
- Registration threshold
- No threshold: from the first taxable supply
no turnover threshold: VAT registration is mandatory for anyone carrying on a business, agricultural, artistic or professional activity on a regular basis
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VAT registration is mandatory in Italy for persons engaging in the following activities: business or agricultural activity or an artistic or professional activity on a regular basis.
- A foreign company
- Registers from its first taxable supply; no local representative required
A non-resident business must discharge VAT obligations in Italy when it supplies final consumers or non-commercial entities there; it need not register where its Italian customers are exclusively VAT-registered businesses established in Italy. It may either appoint an Italian tax representative or register directly for an Italian VAT number, the latter open to EU residents and to residents of third countries with reciprocal agreements.
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Foreign operators are not required to register for VAT in Italy if their customers in Italy are exclusively other VAT entities established in Italy.
- Returns filed
- Monthly
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VAT taxpayers must calculate and pay VAT periodically on a monthly basis or, in some cases, on a quarterly basis
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
7 services name Italy on their own list: Paysera, Airwallex, Stripe, Revolut, N26, bunq, Qonto. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Impresa Individuale
- ISO 20275 code
- LHBBSecondary GLEIF, Entity Legal Forms code list