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Italian artisan VAT (P.IVA): what to know before opening one

·8 min·Team Handsome
Italian artisan VAT (P.IVA): what to know before opening one
This article is informational and does not replace advice from a chartered accountant (commercialista). For specific cases consult a licensed professional.

To run workshops professionally and continuously in Italy you need an artisan VAT number (Partita IVA). It's the step that separates hobby from micro-business. Here's what you need, in which order, and how much it costs in 2026.

The 3 main steps

  1. Open the VAT at the Italian Revenue Agency (free, online): choose the ATECO code for your discipline (e.g. 23.41 artistic ceramics, 32.99 other artisan manufacturing activities).
  2. Register with the Artisan Business Registry at the Chamber of Commerce (CCIAA) of your province: about €100 one-off + annual dues ~€55.
  3. Register with INPS Artigiani (artisan social security): fixed minimum contributions ~€4,200/year + 24% on income above €17,500.

Which tax regime to choose

For those starting out, the **flat-rate regime (regime forfettario)** is almost always the right pick. Fixed taxation at 15% (5% for the first 5 years if you are new), no VAT to remit, simplified accounting. Limit: annual revenue under €85,000.

Annual costs to plan

  • Fixed artisan INPS: ~€4,200/year (4 quarterly installments of ~€1,050).
  • Chamber of Commerce dues: ~€55-100/year (varies by province).
  • Flat-rate substitute tax: 15% on taxable income (profitability coefficient 67% for artisan → 15% × 67% × revenue).
  • Accountant (recommended even in flat-rate): €400-800/year.
Numeric example: revenue €30,000/year. Taxable income = 30,000 × 67% = €20,100. Tax 15% = €3,015. + INPS €4,200 + dues €100. Total taxes/contributions: ~€7,300, net revenue ~€22,700.

Workshops without VAT: is it possible?

Yes, but only as occasional service and for amounts under €5,000/year (with 20% withholding tax). Above this threshold, or if workshops are regular (more than 1 per month), VAT is mandatory. On Handsome private workshops are reserved to artisans with verified VAT; group ones also accept those without.

Domande frequenti

How long does it take to open an artisan VAT?
Between 7 and 30 days: 1 day for the Revenue Agency, up to 30 for Chamber of Commerce and INPS. You can invoice from the VAT opening day.
Can I stay on the flat-rate regime with Handsome revenue?
Yes, up to €85,000 total annual revenue. Deposits received via Stripe Connect must be invoiced as service provisions.
Do I need to issue an invoice for every workshop?
On the flat-rate regime you issue a receipt or simplified invoice. Handsome generates the booking summary useful for your tax return automatically.
Can I work as an employee AND have an artisan VAT?
Yes. Dual activity is allowed but if you are a full-time employee with income >€30,000 you cannot use the flat-rate regime on the secondary VAT.

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