You opened your VAT number as an artisan to sell your products, and now you also want to monetise workshops. Sounds trivial, but how you invoice them changes your profitability coefficient, INPS contributions and final tax. Here are the common options for Italian flat-rate artisans, without unnecessary jargon. For corner cases — talk to your accountant.
The dilemma: manufacturing or training?
An artisan workshop has two tax-souls: 1) the attendee leaves with a hand-made object, so it's partly manufacturing; 2) you teach a technique, so it's partly training. Two interpretations, two ATECO codes.
ATECO 32.99.90 — Other manufacturing n.e.c.
Common code for manufacturing artisans. If the workshop is a clear extension of your production activity, this works. Flat-rate profitability coefficient: 67%. Means: invoice 10,000 EUR → 6,700 EUR taxable.
ATECO 85.59.20 — Professional training courses
Use this if the workshop is clearly training-oriented (structured course, handouts, attendance certificate). Flat-rate coefficient: 78%. Means more tax: 10,000 EUR invoiced → 7,800 EUR taxable.
Which one wins?
Almost always 32.99: lower coefficient = lower tax. But also consider the activity mix: if you bill 30k from products and 5k from workshops, 32.99 is natural. If workshops become 70% of revenue, the tax office might argue you're no longer "manufacturing" but "training".
Flat-rate scheme 2026
- Revenue threshold 2026: 85,000 EUR/year (above this, you exit the next year).
- Immediate exit threshold: 100,000 EUR (exit same year, with VAT due from that invoice onwards).
- Substitute tax rate: 5% first 5 years for new qualifying activities; 15% thereafter.
- No withholding tax on your invoices.
- No VAT on invoices (add the standard legal note).
INPS contributions: the cost many forget
If registered with INPS Artigiani (ATECO 32.99 puts you there), you pay two contributions: an annual fixed quota (around 4,000 EUR in 2026, in 4 instalments) + a 24% variable on income above the minimum. Even if you invoice only 5,000 EUR, you still pay the fixed quota.
If instead you pick 85.59 (training) you may fall under Gestione Separata INPS, with no fixed quota but a proportional rate (26-33% in 2026). Better if your annual revenue is low.
Mandatory e-invoicing also for flat-rate
Since 2024 even flat-rate VAT holders issue e-invoices through SDI. For consumer workshops (B2C) you may issue a simple non-fiscal receipt if the customer doesn't ask for an invoice, but if they do, you must issue it. Handsome generates the non-fiscal receipt automatically and attaches it to the confirmation email.
When to leave the flat-rate scheme
Stay flat-rate if: you invoice <85k, low real costs, B2C customers who don't need VAT deduction. Switch to ordinary if: high costs (rent, expensive equipment), B2B customers who want VAT, or you want employees.
Make it real with Handsome
Knowing your ATECO is step one. Step two: actually generate workshop bookings. Handsome publishes your workshops on an SEO-optimised platform that drives bookings with automatic deposit and non-fiscal receipt issued for you. You focus on the workshop, we handle the funnel. Registration is free.
Domande frequenti
- Can I run workshops without an invoice?
- No. Even for private customers an invoice or receipt is mandatory. Italian tax authorities easily cross-check Stripe/PayPal flows: omission is evasion, with penalties from 250 to 2000 EUR per missing document.
- Do I need a VAT number to use Handsome?
- Yes if revenue exceeds occasional-work threshold (5,000 EUR/year). Below, you can manage your first bookings as occasional service. Above, you need a VAT number with chosen ATECO.
