Sole trader or professional under the ordinary regime

What it is

• It is the same sole business or profession when the forfettario does not apply (requirements not met, an exclusion applies, or you chose the ordinary regime). Income is taxed under the ordinary IRPEF rules. (Legge 23 dicembre 2014, n. 190, art. 1, commi 54-89 (regime forfetario); TUIR (D.P.R. 917/1986), art. 55 (redditi d'impresa); TUIR (D.P.R. 917/1986), art. 53 (redditi di lavoro autonomo))
• Only for: Trader (commerciante). Trader (commerciante): owner of a business in commerce, services or tourism organised mainly on their own work; insured with the INPS traders' scheme. (Iscrizione alla Gestione commercianti)
• Only for: Craftsperson (artigiano). Craftsperson (artigiano): someone who personally and professionally produces goods or services in a craft business; trading, brokering and serving food and drink to the public do not qualify unless they are only accessory. (Legge 443/1985, art. 2 (imprenditore artigiano); Legge 443/1985, art. 3 (impresa artigiana))
• Only for: Self-employed professional (libero professionista). Self-employed professional (libero professionista): practising arts and professions produces self-employment income; without their own professional pension fund they are insured with the INPS Gestione separata. (TUIR (D.P.R. 917/1986), art. 53 (redditi di lavoro autonomo); Legge 335/1995, art. 2, comma 26 (Gestione separata))

Who it is for

• Only for: Trader (commerciante), Craftsperson (artigiano). Businesses: simplified bookkeeping if the year's revenue did not exceed €500,000 (services) or €800,000 (other activities); a new business can use it if it expects revenue within these limits. Above them, or by choice (binding for at least three years), full bookkeeping. (D.P.R. 600/1973, art. 18 (contabilità semplificata))
• Only for: Self-employed professional (libero professionista). Professionals: they record fees received and deductible expenses in a dedicated register, with no revenue thresholds. (D.P.R. 600/1973, art. 19 (scritture contabili degli esercenti arti e professioni))

What it costs

• Only for: Trader (commerciante), Craftsperson (artigiano). Entering a sole trader in the Registro delle imprese: €18.00 registry fees plus €17.50 stamp duty (amounts of the Rome Chamber of Commerce). (Diritti di segreteria e bolli – imprese individuali)
• Only for: Trader (commerciante), Craftsperson (artigiano). Annual chamber fee 2026 for a sole trader registered in 2026: €53.00 in the special section (small entrepreneurs, craftspeople), €120.00 in the ordinary section. These are Rome's amounts, including the 20 % surcharge that chamber decided; other chambers may differ. (Diritto annuale 2026)
• Only for: Trader (commerciante), Craftsperson (artigiano). INPS contributions 2026 for craftspeople and traders: due at least on the minimum income of €18,808, i.e. at least €4,521.36 a year (craftspeople) and €4,611.64 (traders), even if you earn less. Rates: 24 % / 24.48 % up to €56,224 of income, 25 % / 25.48 % above. (Circolare n. 14 del 9 febbraio 2026 (artigiani e commercianti: contributi 2026))
• Only for: Trader (commerciante), Craftsperson (artigiano). The 2026 fixed contributions of craftspeople and traders are paid in four instalments: 18 May 2026, 20 August 2026, 16 November 2026 and 16 February 2027. (Circolare n. 14 del 9 febbraio 2026 (artigiani e commercianti: contributi 2026))
• Only for: Self-employed professional (libero professionista). INPS Gestione separata 2026 for professionals not insured elsewhere: 26.07 % of income, up to a ceiling of €122,295. There is no fixed minimum contribution. (Circolare n. 8 del 3 febbraio 2026 (Gestione separata: aliquote 2026))
• Only for: Self-employed professional (libero professionista). Professionals in an order with its own pension fund pay that fund's contributions, not INPS. Those amounts are not shown here. (Iscrizione alla Gestione separata – liberi professionisti)
• Accountants' and advisers' fees are not set by law: ask for a quote. (D.P.R. 600/1973, art. 18 (contabilità semplificata))

Taxes and contributions

• IRPEF 2026 in brackets: 23 % up to €28,000, 33 % from €28,000 to €50,000, 43 % above €50,000. Regional and municipal surcharges are added, and vary by region and municipality. (TUIR (D.P.R. 917/1986), art. 11 (aliquote IRPEF))
• IRAP is not due from individuals running a business, craft or profession. (D.Lgs. 446/1997, art. 3 (soggetti passivi IRAP))
• VAT applies normally: standard rate 22 %, reduced rates 4 %, 5 % and 10 % for the goods and services in Table A. (D.P.R. 633/1972, art. 16 (aliquote IVA))

Bookkeeping

• Only for: Trader (commerciante), Craftsperson (artigiano). Simplified bookkeeping: chronological registers of revenue received and expenses paid; the VAT registers can replace them. (D.P.R. 600/1973, art. 18 (contabilità semplificata))
• Only for: Trader (commerciante), Craftsperson (artigiano). Full bookkeeping: journal, inventory book, VAT registers and auxiliary records. The Civil Code exempts small entrepreneurs from the journal and inventory book. (D.P.R. 600/1973, art. 14 (scritture contabili delle imprese commerciali, delle società e degli enti); Codice civile, art. 2214 (libri obbligatori); Codice civile, art. 2083 (piccoli imprenditori))
• Electronic invoicing is mandatory; annual VAT return between 1 February and 30 April; income tax return online between 15 April and 31 October. (D.Lgs. 127/2015, art. 1 (fatturazione elettronica); D.P.R. 322/1998, art. 8 (dichiarazione IVA); D.P.R. 322/1998, art. 2 (dichiarazione dei redditi))

Steps

1. Only for: Self-employed professional (libero professionista). Self-employed professional (libero professionista): open your VAT number (partita IVA) by sending form AA9/12 to the Agenzia delle Entrate. No entry in the business register (Registro delle imprese) is needed. (Apertura, variazione, chiusura partita IVA – persone fisiche (modello AA9/12))
2. Only for: Trader (commerciante), Craftsperson (artigiano). Trader or craftsperson: open your partita IVA with the single business filing (Comunicazione Unica, ComUnica) to the Registro delle imprese. The same filing also covers INPS and the Agenzia delle Entrate. (Apertura, variazione, chiusura partita IVA – persone fisiche (modello AA9/12); D.L. 7/2007, art. 9 (Comunicazione unica))
3. Declare the start of your activity within 30 days of starting. (D.P.R. 633/1972, art. 35 (dichiarazione di inizio attività))
4. Only for: Trader (commerciante), Craftsperson (artigiano). Give a digital address (PEC, certified email) when registering in the Registro delle imprese; without it the application is suspended. (D.L. 179/2012, art. 5 (domicilio digitale delle imprese individuali))
5. Only for: Craftsperson (artigiano). Craftsperson: apply to be entered in the register of craft businesses (Albo delle imprese artigiane) within 30 days of starting; this also registers you with the INPS craftspeople's scheme (Gestione artigiani). (Iscrizione alla Gestione artigiani)
6. Only for: Trader (commerciante). Trader: in ComUnica always fill in section AC to register with the INPS traders' scheme (Gestione commercianti). (Iscrizione alla Gestione commercianti)
7. Only for: Self-employed professional (libero professionista). Professional without their own professional pension fund: register online with the INPS Gestione separata using the “Domanda Iscrizione Parasubordinati” service. (Iscrizione alla Gestione separata – liberi professionisti; Legge 335/1995, art. 2, comma 26 (Gestione separata))
8. Only for: Trader (commerciante), Craftsperson (artigiano). If your activity needs a permit that depends only on legal requirements, you replace it with a notification (SCIA) filed online with the municipality's business desk (SUAP). (Legge 241/1990, art. 19 (SCIA); D.P.R. 160/2010, art. 2 (SUAP))
9. In form AA9/12 or ComUnica do not state the forfettario: the ordinary regime then applies. (Apertura, variazione, chiusura partita IVA – persone fisiche (modello AA9/12); Regime forfetario – Modalità di accesso al regime)