Partita IVA 2025

Forfettario (Flat)
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Ordinario (IRPEF)
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Business Data
Annual Revenue ?
Business Activity ?
New Business (Start-up) ?
Family & Dependents
Children (< 21y) ?
Dependent Spouse ?
Monthly
Yearly
Deductible Expenses 0% 0.00 €
Taxable Base ?
0.00 €
Income Tax 0% 0.00 €
INPS (Pension) ~26% 0.00 €
Net Income (Year) 0.00 €
Total Tax Burden: 0.00 € (0.0%)

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Freelancer vs. Artisan/Trader

In Italy, the difference isn't just a job title—it fundamentally changes how you pay Social Security (INPS).

1. Freelancer

Libero Professionista

  • Who: Consultants, Designers, Marketing, Senior Devs selling time/skill.
  • INPS: Gestione Separata.
  • Pros: No fixed annual costs. Earn €0, pay €0.
  • Cons: High rate (~26%) on every Euro.

2. Artisan / Trader

Artigiano / Commerciante

  • Who: E-commerce, Shop Owners, Agencies, Plumbers.
  • INPS: Gestione Artigiani.
  • Pros: Lower variable rate (~24%) + Access to 35% discount.
  • Cons: Fixed Cost ~4,400€/yr even if you earn nothing.
Where does IT / Digital fit?

Scenario A (The Coder): You bill clients for hours or projects. You are usually a Freelancer (Gestione Separata).

Scenario B (The App/SaaS): You sell subscriptions or software. You are an Artisan (Fixed costs apply).

Scenario C (E-commerce): You sell goods (Dropshipping/FBA). You are a Trader.
Bonus: E-commerce Traders get a 60% expense deduction in Forfettario (Taxable base is only 40%).