Understand this 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.
What to check
- What you are for INPS: artisan, trader or professional. That decides your contribution scheme.
- A fixed minimum of about €4,500–4,600 a year is due even with no income.
- The 35% reduction for flat-rate taxpayers must be claimed.
- The 50% reduction for first-time registrants: check whether it applies in 2026.
Caveat
Two different dates. At EU level temporary protection runs to 4 March 2028 (Council Decision (EU) 2026/1912). Italian instruments, as at 26 September 2026, are still tied to 4 March 2027, and we found no Italian implementing act for 2028. Check your questura and the Ministry of the Interior before acting.
Updated: 2026-09-29