Self-Employed in Italy for Americans: Partita IVA | JSBC
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Partita IVA + forfettario package

Self-employed in Italy: the 5% regime, set up and filed for you.

Italy's forfettario regime taxes a new freelancer at 5% for five years on 78% of what they bill, and U.S. citizens can skip Italy's 26% pension charge on top. We open your partita IVA, file your Italian and U.S. returns, and keep you inside the rules. One monthly price.

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Starting at $125/month

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$1,500 a year for U.S. persons; $85 a month Italy-only. Cancel anytime.

A freelancer typing on a laptop at an outdoor cafe table on an Italian street

Italy is a good deal for freelancers. If it's set up right.

Self-employed in Italy on the normal tax brackets, a $70,000 freelancer gives up around 43% at the top. That is the figure people arrive with. The forfettario replaces it: Italy takes a flat 22% off what most professionals bill as a standard deduction (33% for software and media work), then charges 5% on the rest for a new business (15% after five years, or from the start if you've been self-employed anywhere, the U.S. included, in the last three years). No bookkeeping, and no VAT on your invoices, whether your clients are in Italy or abroad.

For U.S. citizens there is a second lever most commercialisti never mention. Under the U.S.–Italy social security agreement, a self-employed U.S. citizen can file a certificate of coverage and pay U.S. Social Security (15.3%) instead of Italy's 26% INPS. Combined with the 5% rate, the whole Italian bill on a typical freelancer's income lands in the low single digits of what they bill.

The catch is the rules. The forfettario stops at €85,000 of billing, it can't invoice a company you own, it is lost if you take a payroll job, and choosing it closes the door on Italy's other new-resident regime for good. We check all of that before registering you, open the account, and file both countries' returns every year.

A freelancer at a home-office desk working through a return with a calculator, papers and an open laptop

What's included

What we actually do for you.

Your partita IVA, opened

We register your Italian self-employment account with the Agenzia delle Entrate, choose the activity code, and elect the forfettario. Fabio Cannella, head of our Italian office, trains you on the electronic invoicing system Italy requires.

Your Italian return, filed

The annual return under the forfettario, the 5% or 15% substitute tax worked out, and the June and November payment dates in your calendar, including the first-year advance payment that catches people out.

Italy's 26% pension charge, swapped out

For U.S. citizens we file the U.S. certificate of coverage with INPS, so you pay U.S. Social Security instead. Only U.S. citizens can do this under that agreement, and it is the single biggest saving in the package.

Your U.S. return, matched to the Italian one

Form 1040 with Schedule C, the foreign earned income exclusion or foreign tax credit, and the FBAR if your accounts need one. The same firm files both sides, so nothing is taxed twice.

What clients say

"Our company switched over to JSBC and it was the best decision we made. They are professional and reliable, and the stress of keeping our books in order is over."

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Common questions

Questions freelancers ask before signing up.

What's the difference between forfettario and ordinario partita IVA?
Forfettario is a 15% flat tax (5% for the first five years), simplified accounting, a revenue cap of €85,000 and no itemized deductions. Ordinario is regular IRPEF on your real profit, full bookkeeping, VAT returns, and no cap. Most freelancers who qualify choose forfettario; we confirm it fits before registering you.
Forfettario or impatriati?
Italy's other regime for new residents, the impatriati, halves taxable income for five years but needs a qualifying degree or documented professional experience, and four years of residency, and once you choose the forfettario you can't switch to it. If you expect to pass €85,000, or your clients are in Italy, we talk you through the choice before registering.
What about INPS, the Italian pension system?
Italian freelancers pay about 26% to INPS on top of the tax. U.S. citizens can opt out: under the U.S.–Italy social security agreement we file a certificate of coverage and you pay U.S. Social Security (15.3%) instead. That filing is in the package. Non-U.S. clients enrol in INPS and we show each contribution before it's due. Background: the certificate of coverage for the self-employed.
What if I own the company that pays me?
The forfettario can't invoice a company you own, so we settle what happens to the company on your onboarding call before opening the account. There are workable routes; it's the first thing we look at.
Does my visa change my taxes?
No. Immigration status and tax status are separate systems. The forfettario works with any status that lets you work in Italy, such as a digital nomad visa or citizenship. An elective residence visa does not allow you to work. See Italy's digital nomad visa.
I haven't moved yet. When should I register?
When you become Italian tax resident, not before. We time the registration with your residency so you don't pay Italian tax on income earned while you were still in the U.S., and we preset the opening date so everything you earn from day one is taxed under the regime. If you arrive in the second half of the year, you usually can't use the forfettario until January, and opening earlier under the normal rules can cost you the 5% start-up rate, so we plan the date with you.
What does it cost, and can I cancel?
Starting at $125 a month for U.S. persons ($1,500 a year), $85 a month for Italian-only filing. The invoicing software is a few euros a month on top. Cancel anytime; if you leave Italy, you stop.

Start paying 5%, not 43%.

One monthly price covers your partita IVA, your Italian return, your U.S. return and the Social Security swap. Cancel anytime. Not sure the forfettario fits? A free consultation settles it.

Get started · starting at $125/month

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