By Studio Frigerio Commercialisti · English edition published 8 September 2026. Leggi in italiano
In brief
Finding premises and goods to sell is not enough. Before opening, check administrative procedures, initial investment, contributions, taxation and the receipts needed to cover expenses. This guide helps prepare a discussion with the accountant and any technical professionals required for the premises.
Which registrations and procedures are needed?
A sole trader starts through Comunicazione Unica at the Business Register, with Revenue Agency, Chamber of Commerce, INPS and INAIL requirements where applicable. Identify the correct SUAP procedure for the products, size and characteristics of the activity. SCIA notifications are common, but are not a universal permission: requirements differ. Before signing a lease, check that the premises suit the proposed use. Food retail, food and drink service and other regulated activities need a specific assessment.
What does it cost to open?
Include deposit and rent, possible building works, furniture, equipment, payment and management tools, initial stock, filings and advice, and cash for the early months when sales are uncertain. If all the capital is spent fitting out the shop, there may be nothing left to reorder goods or meet payment dates. A cash reserve is part of the project, not an optional leftover. Gather quotes and distinguish initial spending, monthly expenses and annual payments.
Recurring expenses
Plan for rent, utilities, administration, selling tools, Chamber of Commerce fees and any employees, as well as stock purchases, taxes and contributions. Accounting fees depend on documents, sales channels and cross-border transactions. A counter-only shop and one selling through marketplaces may require different work. Ask whether bookkeeping, returns, deadline management and ongoing advice are included.
INPS retailer contributions in 2026
The ordinary contribution on the minimum income base for a full year is €4,611.64 per registered owner or family worker in the Gestione commercianti. The minimum income base is €18,808; further contributions apply to income above it. Figures are before possible reductions and must reflect the registration period. Contributions are distinct from income tax, and an ordinary minimum contribution must be budgeted for even with low income. Check your position and available concessions. The INPS simulator guide explains an initial estimate.
Does the forfettario regime suit a shop?
First assess access, then the financial comparison. Taxable income is calculated using the activity’s coefficient, rather than deducting ordinary actual costs individually. Stock, rent, investment and VAT on purchases are important. Under forfettario, input VAT is generally not recoverable, particularly relevant to fit-out and initial inventory. Compare the actual result after purchases, expenses, taxes and contributions, rather than tax rates alone. See the eligibility and exclusions guide.
How much must the shop sell to cover costs?
Calculate the margin remaining after the cost of goods sold. Mark-up on purchase price is not the same as margin as a percentage of sales. In a simplified management example, a 40% margin after goods costs and fixed expenses of €3,000 a month requires €7,500 of monthly sales to cover those fixed costs alone. Taxes, contributions, the owner’s needs and other outgoings remain to be covered. Use a consistent VAT basis for the selected regime. Discounts, returns, unsold goods and payment fees may reduce the margin; include a cautious scenario.
What if the shop also sells online?
Review customers, products and how sales are made. Marketplaces, foreign sales, returns and fees complicate records and reconciliation of receipts. Agree the data flow with the accountant before launching the extra channel.
Prepare the first meeting
Bring product categories, premises details, fit-out quotes, initial stock orders, expected margins and a monthly sales and cost forecast. Include partners, family workers and other employment of the owner. These allow an assessment of funding and the tax and organisational choices.
Retail business assistance in Monza
Studio Frigerio provides accounting, tax and startup support. Contact us to discuss your project or see our services and office directions.
Official sources
The sources below are in Italian. This is an English edition of the firm’s published Italian guide.
General information, not an individual tax opinion. The guide describes Italian rules as at the date shown. Eligibility, amounts and deadlines must be checked against the current legislation and the actual circumstances.