Question 1

What is the difference between a Ditta Individuale and a Libero Professionista?

Accepted Answer

A Ditta Individuale involves commercial or artisanal activity (e-commerce, retail, crafts), requires Chamber of Commerce registration (CCIAA), and pays INPS Artigiani e Commercianti. A Libero Professionista provides intellectual services (consulting, design, engineering) and registers with INPS Gestione Separata or a dedicated professional order cassa.

Question 2

How does the 35% INPS contribution reduction work for Ditte Individuali?

Accepted Answer

Sole proprietors enrolled in INPS Artigiani e Commercianti who adopt the Regime Forfettario have the statutory right to request a flat 35% reduction on both fixed minimum and percentage-based pension contributions.

Question 3

How are tax advance payments (Acconti) calculated in Italy?

Accepted Answer

In the second year of activity, taxpayers pay 100% of the previous year's tax as an advance for the current year: 50% (or 40%) in June (Primo Acconto) and the remaining 50% (or 60%) in November (Secondo Acconto).

Question 4

Can a sole proprietor employ workers under Regime Forfettario?

Accepted Answer

Yes, but total gross employee expenses (salaries, social contributions, ancillary costs) cannot exceed €20,000 per calendar year.

Question 5

Are electronic invoices (Fattura Elettronica) required for sole proprietors?

Accepted Answer

Yes, all Partite IVA under the Regime Forfettario must issue electronic invoices transmitted via the Revenue Agency's Interchange System (SDI), indicating the statutory exemption wording under Law 190/2014.

Italy Sole Proprietor Forfettario Calculator

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Statutory Business Ledger & Tax Obligations