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Self Employment Questions About Forfettario & Partita Iva

Can I have two Forfettario’s for two different types of businesses?

No, it’s not possible to have two active forfettario regimes in Italy under the same individual, regardless of the activities pursued. This restriction is in place for several reasons. Firstly, it helps prevent tax evasion as having multiple “forfettario” regimes could allow individuals to artificially split income across them, potentially reducing overall tax liabilities. Secondly, it ensures fairness and equity within the system, as the “forfettario” regime is designed to simplify tax obligations for small businesses and freelancers. Allowing multiple regimes per person could lead to unfair advantages and undermine the system’s integrity. Additionally, maintaining administrative clarity is crucial; each forfettario regime comes with specific bookkeeping and reporting requirements, and having two would complicate record-keeping and monitoring compliance for tax authorities. While separate active “forfettario” regimes aren’t possible, there are exceptions. For instance, if the new activity falls within the same broad category as the current “forfettario” code, individuals might be able to update their ATECO code without losing the regime benefits, subject to eligibility confirmation and compliance with necessary communication procedures. Additionally, in specific cases where the original PIva becomes unusable, individuals might request a temporary “sostitutiva” PIva; however, this doesn’t permit holding two active “forfettario” regimes simultaneously. Alternatives include operating under one PIva if the new activity is unrelated to the current “forfettario” work, selecting the appropriate tax regime based on its income and characteristics. Given the complexities involved and potential impact on tax situations, seeking professional advice from an accountant or lawyer specializing in Italian business law is highly recommended. They can assess individual needs, explain regulations clearly, and recommend the most suitable options based on specific circumstances.

Can I have 2 Partita IVAs?

In Italy, it is generally not possible to have two active Partita IVA numbers linked to the same person, regardless of nationality. Each Partita IVA is unique and identifies a single business activity. The restriction serves several purposes. Firstly, it helps prevent tax evasion by thwarting attempts to split income across multiple numbers to reduce tax liabilities. Secondly, it ensures proper record-keeping and accountability, as each Partita IVA entails specific administrative and reporting obligations. Thirdly, it fosters transparency and fairness in the business ecosystem by assigning each business entity its own Partita IVA, thereby promoting equal competition and facilitating accurate tracking of economic activity. However, there are exceptions to this rule. For instance, if a person operates distinct businesses with separate legal entities, such as a sole proprietorship and a limited company, each entity may have its own Partita IVA. Additionally, in temporary situations where the original Partita IVA becomes unusable due to technical issues or administrative procedures, individuals may apply for a “sostitutiva” Partita IVA for a limited period upon request.

Can i engage in two different business activities (2 Ateco codes) under one P. IVA

In Italy, it’s generally not possible to have one Partita IVA for unrelated businesses. For example a furniture business and a shipping business that are typically considered separate business activities with distinct ATECO codes (codes that classify economic activities). Each Partita IVA is typically associated with a single business activity or enterprise.

It’s important to maintain separate Partita IVA numbers for each distinct business activity to ensure compliance with Italian regulations and facilitate accurate financial reporting and tax filing. Therefore, it would be advisable to obtain separate Partita IVA numbers for the food business and the financial consulting service under separate legal entities such a limited company or sole proprietorship.

If I pivot my business, do I just change my Ateco code, or do I need to close and open a new P. IVA?

In Italy, whether you need to change your ATECO code or open a new Partita IVA (PIva) when altering your business activities depends on the nature of the change. In the scenario where there’s a minor change within the same industry, you can typically update your existing ATECO code to reflect the specific alteration. This process involves identifying the new code closest to your activity using official classifications and informing the Agenzia delle Entrate about the change within 30 days of commencing the new activity. Sole proprietors would use form AA9/11, while companies and other entities would use form AA7/10, which can be submitted online or at an Agenzia delle Entrate office. However, if there’s a significant change leading to a transition to a different industry altogether, it may necessitate opening a new Partita IVA to ensure clarity, proper tax treatment, and adherence to regulations. Given the potential complexities involved, seeking advice from an accountant or lawyer specializing in Italian business law is highly recommended. They can evaluate your specific situation, provide guidance on the most appropriate course of action, and assist you in navigating the process smoothly.

Can I Open a new business with Forfettario Benefits again After 5 Years?

In Italy, it’s not possible to simply open a new business with Forfettario benefits again after 5 years have passed. Here’s why:

Anti-abuse measures:

The Forfettario regime is designed to offer simplified tax benefits to support new businesses and freelancers. However, repeating the benefits after 5 years by starting a new business could be viewed as an abuse of the system. Italian tax authorities have implemented anti-abuse measures to prevent individuals from exploiting the regime repeatedly.


You have a few options. You can continue with the same ATECO code if your current business activity remains viable after the 5-year period and transition to the ordinary tax regime. Alternatively, if you want to pursue a completely different business venture, you can open a new Partita IVA with a new ATECO code. However, you won’t be eligible for the “forfettario” benefits again, even if it’s your first time using that specific code.

And of course..

The information provided is for general understanding only. It’s highly recommended to consult with a tax professional who can analyze your specific situation and advise you on the best option for maximizing your tax benefits when dealing with foreign taxes.

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