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Practical route
Artisans and traders pay a fixed minimum regardless of actual income: EUR 4,521.36 a year for artisans and EUR 4,611.64 for traders (INPS circular 14 of 9 February 2026), at rates of 24% and 24.48% on a minimum base of EUR 18,808. This is the commonest reason a new VAT number turns into a loss. Two reductions are worth real money: 35% for flat-rate taxpayers, which must be claimed, and 50% for first-time registrants.
Practical route
Registration is a single electronic ComUnica filing that simultaneously opens the VAT number at the Revenue Agency, the INPS and INAIL positions and transmits the SCIA to the one-stop shop. A professional without a business does not register with the Chamber of Commerce: only the VAT number and the separate INPS scheme. The trap: the temporary-protection permit is not in the list at art. 1(2) of Presidential Decree 394/1999 that is exempt from the reciprocity check. The DPCM grants self-employment expressly, but if the chamber insists on reciprocity the cleanest fix is to convert the permit to a work permit first.
Practical route
The revenue ceiling is EUR 85,000; going over EUR 100,000 ejects you immediately, between 85,000 and 100,000 from the following year. The rate is 15%, or 5% for the first five periods if the activity does not merely continue previous work. The main trap for someone combining a job with freelancing: employment or pension income above EUR 35,000 in the previous year closes the regime. That figure is confirmed for 2026 only; absent further intervention it reverts to EUR 30,000 from 2027.
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