FAQ.
Every answer.

The cost depends on the type and volume of work, and varies based on the complexity of the situation, the tax regime and the services required. Studio CITI snc always provides a tailored quote after an initial meeting, with no hidden fees and no surprises.

You can technically open a Partita IVA on your own via the Revenue Agency portal, but a professional is strongly recommended. An accountant chooses the correct ATECO code, the most advantageous tax regime and guides you through future obligations.

Studio CITI snc responds to email or phone enquiries typically within 1-2 working days. For urgencies (tax notices, bills with imminent deadlines), a priority appointment is available.

Yes. The firm accepts documentation both in person and digitally (email, PDF, secure sharing platforms). The goal is to adapt to each client's operational needs.

It is straightforward. Inform your current accountant and request your own documentation directly: filed returns, accounting registers, VAT documentation. Studio CITI snc supports you through the transition to ensure continuity in all compliance obligations.

Self-employed individuals can use the flat-rate scheme (15% substitute tax on a deemed base, if eligible) or the standard regime with IRPEF at progressive rates (23%, 35%, 43%). They also pay INPS pension contributions.

IRPEF is Italy's personal income tax, applied at progressive rates: 23% up to €28,000, 35% from €28,001 to €50,000, and 43% above €50,000. Deductions and allowances reduce the taxable amount.

The 730 form (employees and pensioners) must be filed by September. The Modello Redditi PF (self-employed, VAT holders) has a deadline in late November. Advance tax payments are typically due in June and November.

Deductions of 19% apply to medical expenses, mortgage interest on your primary home, education costs, donations to nonprofits, life insurance and vet bills. Deductions that reduce taxable income include pension contributions, alimony payments and contributions for domestic workers.

The CU is a certificate issued by your employer by March each year, listing income received and taxes withheld during the previous year. It is needed to file the annual income tax return.

A 20% tax withholding applied by clients on payments to self-employed professionals, remitted directly to the Revenue Agency as an advance on the professional's income tax. Recovered when filing the annual tax return.

Italy's unified tax payment form covering almost all taxes and contributions: IRPEF, VAT, IRES, IRAP, INPS, IMU and more. Paid via online banking. Studio CITI snc prepares all F24 forms for its clients.

A simplified tax regime for self-employed individuals with annual revenue under €85,000. It applies a 15% substitute tax (5% for the first 5 years of activity) on a deemed taxable base. No VAT is charged on invoices and accounting obligations are significantly reduced.

It generally makes sense below €85,000 in revenue and when deductible business expenses are relatively low (under 30-40% of revenue). It may not be the best option if you have significant business costs, employees, or are a shareholder in an Srl.

If you exceed €85,000, you exit the flat-rate scheme from the following year. If you exceed €100,000 in the current year, you must immediately apply VAT on invoices. The firm will guide you through the transition.

IVA is Italy's value-added tax. VAT holders charge it on invoices, collect it from clients and periodically remit the net amount (output minus input VAT) to the tax authority. Standard rate is 22%, with reduced rates of 10% and 4% for specific goods and services.

Since January 2019, all Italian VAT holders must issue invoices in XML format transmitted via the Revenue Agency's SDI system. Studio CITI snc manages electronic invoicing for clients who request it.

A 7-character code you share with suppliers to receive electronic invoices. Studio CITI snc provides clients with a dedicated SDI code for centralised receipt of purchase invoices.

A mechanism allowing you to correct errors or late tax payments by paying a reduced penalty. The sooner you act, the lower the penalty. Always preferable to act before the Revenue Agency initiates an audit.

A communication from the Revenue Agency flagging a potential irregularity detected automatically. It is not a bill — it is a request for clarification with specific response deadlines. Always respond via an accountant.

IMU is a local property tax applied by each municipality to owners of second homes, garages, land and business premises. A primary residence is exempt. Paid in two instalments: June and December.