Hello.
I am young web-developer, moved to Italy 2 years ago. I would like to start selling my works on Envato, but i have some questions about taxes on Envato in Italy. I don’t also speak Italian well and because of this I tried to find someone here to get help. I have some simple questions about taxes. Can somebody here speak a little bit about taxes, please. And maybe share with me contacts of the accountant in Italy, which knows about Envato taxes.
Thanks!
Is your residence in Italy as well?
yes
Did you update the tax-form on Envato?
My questions are:
Hope to get some info, thanks
Not yet author, would like to start
themeforest. net/user/ username /tax_information/new
Change “username” with your current ID and check the details first
Thanks for replies.
I dont know which “Tax ID Type” need to choose in this form
I need to register like a self-employed at first, don’t I ?
You want foreign tax ID and then enter your Codice Fiscale.
First of all, you need to get in touch with a commercialist in Italy. They will most certainly recommend you to open a partita IVA in Regime Forfettario. In this regime, as a startup (the first 5 years), you will pay only 5% tax and INPS is also reduced to 629 euro every 3 months (Normally it’s 900).
Note that Envato already deposits IVA collected on your behalf to your country so you don’t need to worry about this and since Envato is based outside the EU and you will be receiving money directly from them, you are exempt from the bureaucracies of IVA anyway. But do speak with your commercialist and also if required give them Envato’s VAT number.
Indeed, if your income is less than 5000, you only need to declare this with the revenue agency and might not need to open a partita iva but don’t quote me on this. I might be wrong. The best thing to do is talk to a commercialist first.
A good commercialist can cost you as little as 350 euro a year (normally 650+). It depends how well you search for one and most importantly where you are located.
Thanks for replies. Of course I will ask an accountant.
But at the first I would like to have imagination about my questions, to be sure that accountant is offering me correct and profitable way. Unfortunately, I have already an unlucky experience when professionals give very unprofessional advices.
That’s the reason why I’ve asked about prices in general and contacts of a good accountant. I just don’t want somebody try to make me fool.
I would like to ask, do you think that partita iva and regime forfetario are the most profitable for the beginner? And I would really like to hear about the Ateco codes. Which codes do I exactly need for Envato ?
I would also like to know about experience with INPS in details, as long as I understood that the most part of my costs are based on it. What will be with the beginner who earns really less at the first year (I mean under 5000€). It really seems strange if I earn 3000, for example and need to pay 2500 out of it.
P.S. Excuse me for this amount of questions. I would like to make clear that I don’t look for accountants advices here. I just want to know a little bit from experience of Italian authors of Envato, from beginners (I mean there earnings) to the most professional ones.
I want to be well-informed, I want to know how does this environment, where I want to work, is made.
Of course. It’s good you ask. I wish someone told me some of this stuff when I started as well.
TIPO ATTIVITA’: 620100 - PRODUZIONE DI SOFTWARE NON CONNESSO ALL’EDIZIONE
That’s the ateco code you want. From what I’ve read myself, if you are earning less than 5k, you only need to declare it.
Note that with this ateco code, if you are in the regime forfettario, you will be paying tax only on the 67% of your net income, that’s your income minus INPS.
So say you made a net income of 10k last year, then the following year you will pay 5% tax on 6700. That’s one of the benefits of the regime forfettario.
Is it worth it? Yes it is and also because your income is traceable and you should consider getting a partita iva. The regime forfettario is preferable if you are earning less than 30k due to the tax breaks you get.
Also you can always talk to a commercialist free. I pretty much doubt they will charge you for the first consultation. Talk to as many as needed until you find the right one with the best price and when you are finally convinced that this is the route you want to take.
Good luck!
Thank you for your reply it’s very helpful
I studied this topic in-depth. You need ateco 62.01.00 (which means you can’t be a freelancer and you must be a company), just like @Typps said, then you have two options:
Option (2) is better than option (1), for two reasons:
By company I suggest a sole proprietorship (ditta individuale). If you choose SRL, SRLs you will not have “contabilità semplificata” as an option, which means that you can’t do your taxes alone and you need a “commercialista”, which means more and more costs.
Example configuration 1:
Yearly fixed cost for configuration 1 is ~EUR 130 (camera di commercio). Then, IRPEF, IRAP and marca da bollo EUR 2 on invoices.
Example configuration 2:
Yearly fixed cost for configuration 2 is ~EUR 2000 (camera di commercio + commercialista), plus ~EUR 4k for INPS (pension - mandatory unless you are a full time employee somewhere else). Then, IRPEF, IRAP and marca da bollo EUR 2 on invoices.
Example configuration 3:
Yearly fixed cost for configuration 3 is ~EUR 4000 (camera di commercio + commercialista + deposito bilancio + bank account + buste paga), plus ~EUR 4k for INPS (pension - mandatory unless you are a full time employee somewhere else). Then, IRPEF, IRAP and marca da bollo EUR 2 on invoices.
I chose configuration 1. Hope this won’t be as much of a headache to you as it has been to me.
Now, talking about the “variable part”. You have to pay IRPEF, IRAP, INPS and marca da bollo EUR 2 on invoices.
You have a chance to pay only 5% IRPEF if you can access “regime forfettario”, if you meet the requirements. I never met all requirements, therefore I never studied the “regime forfettario” topic. You might want to check about it.
I will now analyze the case of “regime semplificato” with “impresa individuale” (my case).
On average, if you factor in the INPS payment, you will take home EUR 27 net gain (money that are 100% yours and not owed to the government) for each USD 99 sale.
That is, if you do your taxes on your own. If you need an accountant or commercialista… good luck.
Ah! Almost forgot about the (only) good news 
If you own a company, whatever the kind (impresa / ditta individuale, SRL, SRLs), you can tax deduct items that are useful to your work!
This means that you will not pay IRPEF and INPS on: your laptop, your pens, pencils, printer, paper and anything related to your job. Everything but cell phones and cars, cell phones and cars are a complex subject that would require an extensive post.
If your company becomes your only job, you can also get tax deductible lunch coupons for each day you work, which basically lets you not pay IRPEF and INPS on some grocery shopping.
Oh my god! You are awesome! Thank you so much
Actually with Ateco 62.01.00 you can be a freelancer (libero professionista) and not a company (Ditta Individuale in your case). Is camera di commercio mandatory to sell?
Ateco 62.01.00 is defined as “software house” or “company producing software”. You can be a freelancer with 62.02.00, not with 62.01.00.
If you own a product that you developed and you sell licenses, you are not a freelancer, you are a software house.
If you do custom work for clients, you are a freelancer.
INPS is proof of this:
Nope, I am 62.01.00 with gestione separata