By Studio Frigerio Commercialisti · English edition published 8 September 2026. Leggi in italiano
In brief
Opening a partita IVA as an artisan involves two decisions: which procedures are needed to practise the trade, and how much the activity must collect to cover expenses, taxes, contributions and personal income. The initial registration fee is only part of the budget. Installers, repairers, construction trades and small workshops must also consider their activity-specific rules.
What is needed to start?
Describe the actual work: production, repairs, installation and sales may have different classifications and requirements. Artisan status depends on the characteristics of the business and the owner’s personal work, not just its name. Some trades require technical and professional qualifications. A sole trader starts through Comunicazione Unica at the Business Register, coordinating the relevant requirements with the Chamber of Commerce, Revenue Agency, INPS and INAIL. Check the local SUAP procedures for both the activity and premises before buying substantial equipment or signing a lease.
Opening and recurring costs
Divide the budget into three groups: startup filings, fees, professional assistance, qualifications, fit-out and equipment; ongoing bookkeeping, invoicing tools, Chamber of Commerce requirements, insurance where due and operating expenses; and taxes and social security payments. An electrician working at customer premises has different needs from a workshop with rent, machinery and inventory. Check whether the accountant’s quote includes opening the activity, the tax return, payment checks and support during the year.
INPS artisan contributions in 2026
The ordinary contribution on the minimum income base for a full year is €4,521.36 for each registered owner or family worker. The minimum income base is €18,808; additional contributions apply above it at the relevant rates. These are figures before any reductions and must be adjusted to the registration period. Low income does not automatically mean low contributions: the ordinary scheme includes a minimum amount even at low earnings. Check the obligation to register, period and possible concessions. See the INPS simulator guide for an initial estimate.
Forfettario or ordinary taxation?
Check eligibility and exclusions first, then compare the financial outcome. Under the forfettario regime, taxable income is based on receipts and the coefficient for the activity, rather than deducting ordinary actual expenses item by item. Materials, van, equipment, fuel, rent and subcontractors can change the comparison substantially. Input VAT is generally not recoverable under forfettario; under ordinary taxation deductibility follows the applicable rules. A trade selling mainly labour and one buying large amounts of materials should not choose purely on the tax rate. Read the forfettario guide.
What level of receipts makes the activity sustainable?
Start from annual expenses and the personal income required, then allow for taxes and contributions. Include non-billable time: site visits, purchasing, travel, quotations and administration. As a management example, €24,000 of operating expenses plus €18,000 for personal needs already requires €42,000 before taxes, contributions and other funding needs. This is not a tax simulation. Also check payment timing: a profitable job can strain cash if materials are paid for immediately but the customer pays months later.
Documents for the accountant
Prepare a description of the trade and qualifications, projected revenue and purchases, initial investments, and details of other employment or pension income. Add premises, family workers and intended customers. These facts help assess the classification and first-year outgoings.
Artisan business support in Monza
Studio Frigerio assists businesses and VAT-registered individuals with accounting, tax and startup assessments. See our services and directions to Via Passerini 13.
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.