Agenzia delle Entrate

IMPORTANT INFORMATION ON TAXES AND WORK

(Laws in effect as of 30/4/2003)
IMPORTANT INFORMATION ON TAXES AND WORK

Page 2 of 20
 Agenzia delle Entrate

ARE YOU AN IMMIGRANT AND HAVE PROBLEMS

WITH THE ITALIAN LANGUAGE?
ARE YOU UNABLE TO FIND INFORMATION ON
HOW TO COMPLY WITH ITALIAN TAX LAWS?
DO YOU WANT TO KNOW HOW TO WORK LEGALLY
IN ITALY?
DO YOU WANT TO REPORT TAX AND WELFARE
CONTRIBUTION VIOLATIONS THAT CONCERN YOU
DIRECTLY?

In this booklet, you will find a simple answer to all these

questions and a guide to the services offered in your district; in
particular, the following will be explained to you:

HOW AND WHY YOU SHOULD REGULARISE YOUR POSITION WITH THE
ITALIAN TAX OFFICE 4
TAX-PAYER’S CODE NUMBER 5
STARTING A BUSINESS AND YOUR VAT NUMBER 6
YOUR INCOME TAX RETURN 8
BUYING OR RENTING PROPERTY 10
INFORMATION BY TELEPHONE 11
TAX OFFICE POLICE: WHO THEY ARE AND HOW THEY CAN HELP YOU 12
HOW IMMIGRANTS CAN WORK LEGALLY IN ITALY 13
REGULATIONS AND DOCUMENTS FOR FOREIGNERS WORKING IN ITALY 15

Page 3 of 20
 IMPORTANT INFORMATION ON TAXES AND WORK

HOW AND WHY

YOU SHOULD REGULARISE YOUR POSITION
WITH THE ITALIAN TAX OFFICE

DO YOU HAVE A JOB AND RECEIVE A

SALARY?

DO YOU HAVE OTHER INCOME?

YOU HAVE TO DECLARE IT TO THE

TAX OFFICE
(Form: Mod. 730 – UNICO)

If you can demonstrate that

1. the income you have received and declared is
sufficient for you and your dependants living with
you;
2. you have a house or apartment that you bought
(deed of sale) or rent (registered contract);

then you can

obtain a Residence Card
guarantee another foreigner’s entry in the country
request to have your family rejoin you
renew your residence permit

Page 4 of 20
 Agenzia delle Entrate

TAX-PAYER’S CODE NUMBER

The official identity card used for

tax purposes and which every tax-
payer must have.

WHAT IT IS FOR
to complete your income tax return
to pay taxes
identification

WHERE TO REQUEST IT
Local Internal Revenue Offices
City Hall (for new-borns)

HOW TO REQUEST IT
Go to the Offices with one of these documents:
1. valid passport with unexpired entry visa;
2. valid residence permit;
3. identity card issued by the Italian city you live in;
4. birth certificate, or parent’s self-certification, for
new-borns.
You must fill out Form AA4/7, which you will find in the
Offices, and submit it at the appropriate counter.

HAVE YOU LOST YOUR TAX-PAYER’S CODE

CARD?
Ask the office for a duplicate, which will be sent to you
within a month.
If it was stolen, report it to the police.

Page 5 of 20
 IMPORTANT INFORMATION ON TAXES AND WORK

STARTING A BUSINESS
AND YOUR VAT NUMBER
Starting a business means you want to
produce, sell, provide services
You can be a business, or self-employed;
you can start up a company
You must report the start-up of a new
business within 30 days
You are immediately given a card with an
identification code, your VAT number,
which in the case of a company is also the
tax-payer’s code number

WHERE TO REQUEST IT
Local Internal Revenue Offices
Chamber of Commerce (when you register the company)

HOW TO REQUEST IT
1. sole proprietorship or self-employed person

fill out Form AA7/7 (obtain from

Office)

provide personal identification; if
another person has been delegated,
he/she needs:

a proxy (written authorisation)

a copy of the delegating person’s personal
identification document

the delegated person’s personal
identification document

Page 6 of 20
 Agenzia delle Entrate

2. company

fill out Form AA7/7 (obtain from Office)

submit registered deed of incorporation or
copy of same authenticated by a notary public

provide the company signer’s tax-payer’s code
and personal identification document

IF INFORMATION CHANGES
OR BUSINESS IS SOLD OR CLOSED

if any of the information provided in the new
business start-up statement changes, you must,
within 30 days, submit a new statement
notifying the authorities of the information that has
changed, and enclose the above-listed
documentation.

if your business is sold or closed, you must, within
30 days, submit a statement of transfer or
closure

Page 7 of 20
 IMPORTANT INFORMATION ON TAXES AND WORK

YOUR INCOME TAX RETURN

If you are employed

possess a house or apartment

have no deductible expenses (medical
expenses, etc.)

YOU DO NOT HAVE TO SUBMIT A RETURN

If you have income from employed work

other income

incurred costs that you can deduct

IT IS A GOOD IDEA TO SUBMIT A RETURN

using Form 730

ADVANTAGES

it is easy to fill out; you can get help
from the CAF (Tax assistance)
centres or the Local Tax Offices;

no need to queue to submit the 730
or to pay;

any refund is paid directly into your pay packet.

HOW TO SUBMIT IT

to your employer, by the end of April;

to a CAF centre, by June 15th (free of charge).

Page 8 of 20
 Agenzia delle Entrate

If you have a business or are self-
employed

YOU MUST SUBMIT

THE "ALL-IN-ONE" TAX FORM

(including your VAT information) no later than
July 31st, at your bank or at the post office; by
October 31st, if submitted electronically.
Any payment can be made at your bank,
using Form F24.
You can get help in filling out and submitting
your tax return from the Office.

Page 9 of 20
 IMPORTANT INFORMATION ON TAXES AND WORK

BUYING OR RENTING PROPERTY

When you buy a property

A. If the seller is the company that built it, you pay VAT
o When you buy your first home, VAT is 4% of the
price
o When you buy another home, VAT is 10%
o When you buy other properties, VAT is 20%

B. If the seller is different from A., you pay a registration

tax
o When you buy your first home, the rate is 3% of the
value
o When you buy another home, the rate is 7%
You will also be asked to pay mortgage and cadastral taxes.
A notary public, however, will guide you through the payment
of these taxes.
Remember! You must pay:

VAT when you receive the purchase invoice

the registration tax when the purchase is registered.

When you rent a home

the contract must be
registered

the registration tax is 2%

Page 10 of 20
 Agenzia delle Entrate

INFORMATION BY TELEPHONE

You can request tax information and

assistance by telephone, Monday to Friday
from 9 AM to 5 PM,
and Saturday from 9 AM to 1 PM, calling
this number

Automated
Service

848-800333
Telephone
Reservations

199-126003

Page 11 of 20
 IMPORTANT INFORMATION ON TAXES AND WORK

TAX OFFICE POLICE: WHO THEY ARE

AND HOW THEY CAN HELP YOU

Who they are

A special police force, assigned the task of
combating:

tax evasion

currency offences

organised crime

illegal immigration

smuggling

When you can ask for help

to report tax and welfare contribution violations

to report what you believe to be offences

What you can ask

You can telephone .

To talk to someone immediately.
You will receive prompt information and assistance 24 hours
a day, 365 days a year.

Page 12 of 20
 Agenzia delle Entrate

HOW IMMIGRANTS CAN WORK LEGALLY

IN ITALY

(Law 286/98 and successive modifications and additions)

ENTRY IN ITALIAN TERRITORY

Foreigners with a valid passport or equivalent
document and an entry visa may enter Italian
territory.
Foreigners may enter Italian territory, except
in cases of force majeure, only at official border
crossings.

WHO NEEDS A VISA TO ENTER ITALY

citizens of some non-European countries (as set
out in the Schengen Agreement)

stateless persons

WHO IS REFUSED A VISA

foreign citizens who have previously been expelled
from Italy or by a country in the “Schengen Area”

foreign citizens considered dangerous to public
safety and order in Italy or in other European
Union countries

Page 13 of 20
 IMPORTANT INFORMATION ON TAXES AND WORK

WHO TO ASK FOR A VISA

The Italian embassy or
consulate in your country of
origin or where you are a
permanent resident.

For stays up to 3 months, a visa issued, as per
specific agreements, by Embassies or Consolates of
other states may be used in place of the
aforementioned visa

TO OBTAIN A VISA

FOR EMPLOYMENT

The employer asks the District Labour Office for an
work permit for foreign citizens (subordinate work,
including seasonal work, within the limits of
immigration quotas) or for an employment
authorisation permit (for special worker categories)

The Provincial Labour Office, conditions permitting,
issues the permit to the employer within 40 days

Once an entry visa is obtained, the foreigner must,
within 8 days from his/her arrival in Italy, go to the
Provincial Labour Office and sign the RESIDENCE
CONTRACT

FOR SELF-EMPLOYMENT

Self-employment is permitted for those business
activities not reserved by law for Italian citizens or
E.U. citizens

The entry visa is issued with the express
description of the business activity to be carried
out

Page 14 of 20
 Agenzia delle Entrate

REGULATIONS AND DOCUMENTS

FOR FOREIGNERS WORKING IN ITALY

RESIDENCE PERMIT
The document authorising foreign citizens to
reside in Italy.
Foreigners who request a residence permit
(or its renewal) will be photographed

WHERE AND HOW TO REQUEST IT

at the nearest provincial Police Headquarters, within 8
business days from the foreigner's date of entry

fill out the required form at police stations

submit passport or equivalent document and entry visa

LENGTH OF VALIDITY

FOR DIFFERENT REASONS:
• up to 3 months (visits, business, tourism);
• up to 1 year (to attend school/training courses);
• not beyond specifically documented need (special
cases)

FOR WORK:
• a total of 9 months (one or more seasonal work
contracts);
• up to 1 year (short-term subordinate employment
contract);
• up to 2 years (long-term subordinate employment
contract);
• up to 3 years (for repetitive seasonal work, for
persons who demonstrate they have come to Italy for
at least 2 consecutive years), with annual validity;
• up to 2 years (for self-employment)

Page 15 of 20
 IMPORTANT INFORMATION ON TAXES AND WORK

HOW TO RENEW IT

Apply at the District Police Headquarters:
• at least 90 days before the permit expires (long-term
subordinate employment
contract);
• at least 60 days before the
permit expires (short-term
subordinate employment
contract);
• at least 30 days before the
permit expires (all other cases)

RESIDENCE CARD

The document authorising foreign citizens to reside in
Italy indefinitely (does not expire)

Requested at District Police Headquarters (also for
spouses and dependent children under 18 years of age)

Isssued to foreigners who have been legal residents for
at least 6 years

Card holders may:
• enter Italy without a visa;
• carry out any legal business activity in Italy, except
for those expressly prohibited for foreigners by law or
those reserved for Italian citizens;
• access all services provided by the Public
Administration;
• take part in local public life, INCLUDING VOTING,
WHERE ALLOWED BY LAW

Page 16 of 20
 Agenzia delle Entrate

RIGHT OF PRECEDENCE
The foreigner who enters Italy as a seasonal worker has a
right of precedence, in the following year, over other citizens
from his/her country who have never entered Italy.
The right of precedence must be documented:
• by the previous seasonal work permit;
• by a return ticket upon expiry of the return contract;
• the worker may, should conditions apply, convert
his/her residence permit for seasonal work into a
residence permit for short-term or long-term
subordinate employment

MISCELLANEOUS:

The loss of one's job does not constitute grounds for
revocation of one's residence permit, including legally
resident family members;

Foreign workers (holders of residence permits for study
or training) may, within the period in which the permit is
valid, perform subordinate employment work for up to 20
hours a week;

A residence permit issued for
subordinate employment, self-
employment and family reasons
may also be used for other
permitted activities.

A study/training residence permit
may be converted into a work and
residence permit, entry flows
permitting

A non-employment residence
permit may be converted into a residence permit for self-
employment.

Page 17 of 20
 IMPORTANT INFORMATION ON TAXES AND WORK

Competent Body for subordinate

employment:
DISTRICT LABOUR OFFICE

Issue work permits and employment

authorisation permits for new arrivals:
LABOUR POLICIES OFFICE –
Labour Policies and Work Authorisation office

For information and to report

infractions:
LABOUR INSPECTION OFFICE –
Inspector’s office

Public Aid institutions offering free

assistance
For legal and welfare assistance, foreign workers may
contact the Public Aid institutions.

Page 18 of 20
Agenzia delle Entrate

Page 19 of 20
 Si ringrazia per la realizzazione di questa guida l’Ufficio locale
dell’Agenzia delle Entrate di Milano, e la Camera di Commercio di Milano.