The number of value added tax, incentives and non-refundable contributions for those who decide to start their own business: the guide


No more exhausting search for an employment contract, no more humiliation of 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 the VAT number and start my own business”? If so, read this article carefully. Because we will explain what are the initial steps and the associated costs to open one purchase price (necessary to work methodically alone rather than “occasional work”), but also what opportunities and facilities can be used. From financing the “Stay in the South” project to zero-interest loans through real loans Non-refundable contributions.

Taxes, executive quotas: at least 6 billion on the stake so as not to waste resources

How to open a VAT number

The process is very simple, and virtually free of charge whether you do it online or directly in an office.revenue agency. On the other hand, there is a cost if you call an accountant or a cafe. If you choose “do it yourself”, you must first select the tax profile and the Ateco code. Atecum is an alphanumeric code used to classify economic activities. The full list of Ateco codes can be found on the Istat website.

Once you have selected the code corresponding to the activity you wish to exercise, you must complete the form for opening a VAT number (which can be downloaded free of charge from the website of the Revenue Agency) by choosing from: Form AA9 / 12 for natural persons. Form 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 intermediaries), you must present an “individual contact”, a document which allows you to request a VAT number or tax code, But also to fulfill obligations towards Inps and Inail, and register with the Trade Register. This procedure can also be done electronically.

Choose a tax regime

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

the system Rate Generally it is more favorable for new business, in the first 5 years the tax on the taxable amount is only 5% and after that the rate remains very favorable at 15%. A series of accounting and tax simplifications are also envisaged.

The flat-rate system is not feasible for everyone: it is feasible via VAT numbers for the self-employed and by sole proprietorships, and it is not feasible for businesses and trade associations. Fees and income may not exceed 65,000 euros per year and staff or overtime costs 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, at the stage of opening a VAT number, it is also necessary to complete the registration in the individual’s pension fund (for certain professions of an ordinary type) or in a separate Inps administration. For artisans and traders, there is INPS Artisans and Traders Management.

on the project

Micro and small enterprises 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 benefit – between interest-free financing and loss of contribution Financial – covering 90% of total expenses, with a maximum of 3 million euros to be repaid in 10 years. No guarantee is required in the case of loans of less than 250 thousand euros.

If the project involves the purchase of real estate, a mortgage must be provided. The request is submitted electronically through the Invitalia website. The concession is valid for activities related to the manufacturing, services, trade and tourism sectors throughout the national territory. Sole proprietorships, simple partnerships and de facto companies are excluded.

Pigeon bonus 2022, contribution up to 1000 euros Unlocked: applications from January. Here are the requirements

I stay in the south

The rest to the south is the catalyst that supports the birth and development of new entrepreneurial and independent activities in Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia and Sicily, in the crater regions earthquakes in central Italy (Lazio, Marche Umbria) and on offshore islands, lagoons and lakes. The smallest is in the north center. It targets people aged 18 to 55. Expenses for the purchase of factories, plants and equipment, building renovations and new computer software are eligible. An additional management contribution is envisaged in the start-up phase. The request is submitted electronically through the Invitalia website.

New freelance work

The new SELFIE function came into effect on February 22, 2021 and finances the creation of small businesses with zero-interest loans up to 50,000 euros, promoted by NEETs (less than 30 who are neither students nor active), inactive and working women. A prolonged period of inactivity, throughout the national territory. The request can be submitted by individual companies; partnership Cooperative societies / social and professional cooperatives. The incentive is managed by Invitalia within the framework of Youth insurance programUnder the supervision of the National Agency for Active Labor Policies (ANPAL).

Under 35

There are many opportunities for young people under 35. “New business not profitable” by Invitalia. The program covers up to 75% of the start-up budget of a small and micro business run by young Italians with an interest-free loan (maximum 1.5 million euros). New entrepreneurs in the following sectors can access it: industry and crafts, services to individuals and businesses, commerce and tourism.

People under 35 often receive additional funding for vocational training (e.g. language and / or computer courses), for the purchase of capital goods, etc. Regional calls.

NASPI beneficiaries

NASPI beneficiaries An unemployed person eligible for assistance and wishing to create a new business can ask the INPS for the down payment in a single solution for the total amount of care due but not yet paid.

Non-refundable contributions

To compensate for the damage caused by the restrictions to stem the Covid pandemic, the government has opened up access to non-refundable contributions to VAT numbers already in force which have recorded sales losses of at least 30%.


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