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The short answer
A Nigerian can open a partita IVA in Italy on the same terms as an Italian, by filing a start-of-activity declaration with the Agenzia delle Entrate, as long as their residence permit allows self-employment. Check the permit first: the lavoro autonomo permit is issued for it, and a study permit can be converted under article 6 of the Testo unico. The real costs are INPS contributions, an accountant and tax, not the registration.
What a partita IVA is, and who needs one
A partita IVA is the VAT and business registration number the Agenzia delle Entrate gives to anyone who carries on a trade, craft or profession in Italy on their own account and on a regular basis. Freelancers, consultants, hairdressers, traders, cleaners and drivers working for themselves all need one. Employees do not, and very occasional work can sometimes be paid with a ritenuta d'acconto instead; see occasional work and ritenuta d'acconto.
Nationality does not change the tax steps. A Nigerian opens a partita IVA in the same way as an Italian: by filing a declaration of start of activity with the Agenzia delle Entrate on the form for individuals (the AA9 model), choosing an activity code (codice ATECO) and a tax regime. What nationality does change is the question that comes before it: does your permesso di soggiorno allow you to work for yourself?
The permit question comes first
The Testo unico on immigration (Legislative Decree 286/1998, text in force February 2025) gives a foreigner who is lawfully resident in Italy the same civil rights as an Italian citizen, unless the law says otherwise. Self-employment, though, depends on the purpose of your permit.
| Your situation | What it means for a partita IVA |
|---|---|
| Permesso per lavoro autonomo | Issued for self-employment. Article 5(3-quater) of the Testo unico says it is issued on the basis of the Italian consular certification of the article 26 requirements and the first permit cannot exceed two years |
| Permesso per studio | Issued for study. Article 6(1) lets it be converted to a work permit before it expires, outside the annual quotas, with the article 26 certification for self-employment |
| Other permits that allow work | Some permits may already allow work, including self-employment. Check the wording on your card and ask the Questura or a patronato if you are unsure |
| Receipt for a renewal (ricevuta) | Usually treated as continuing the rights of the permit being renewed; confirm with the office handling your file |
Steps to open it
- Have a codice fiscale and an Italian address. If you do not have one yet, see getting a codice fiscale.
- Pick the ATECO code that matches what you will actually do. It decides your INPS scheme and, for the flat-rate regime, your profitability coefficient.
- Choose the tax regime. Most new small businesses consider the regime forfettario (flat-rate), which has its own income limits and conditions, or the ordinary regime. Our guide to the regime forfettario with Nigerian clients explains how it treats foreign clients.
- File the declaration. Professionals file the AA9 directly with the Agenzia delle Entrate, online or at an office, or through an accountant or CAF. Businesses that must register with the Camera di Commercio (traders, craftspeople, shops) usually do it through the single online filing, ComUnica, which also notifies INPS and the Registro delle imprese.
- Register with INPS for contributions, in the scheme that matches your activity (artigiani, commercianti or gestione separata for many professionals).
- Set up the basics: a PEC (certified email) address, a digital signature if needed, and electronic invoicing through the Sistema di Interscambio.
What it costs
The registration step is rarely the expensive part. The running costs are what decide whether a partita IVA works for you, and none of them has a single published figure that applies to everyone:
- INPS contributions: usually the largest cost. Traders and craftspeople pay fixed minimum contributions plus a percentage above a threshold; professionals in the gestione separata pay a percentage of income. Check the current rates on INPS for your scheme.
- Accountant (commercialista) or CAF: fees vary by city and regime; ask for a written annual quote.
- Camera di Commercio: an annual fee (diritto annuale) if you are registered there.
- PEC, digital signature and invoicing software: small annual costs, sometimes bundled by the accountant.
- Tax: income tax (or the flat-rate substitute tax) and, outside the flat-rate regime, VAT on your invoices.
If you expect to grow, hire or take on risk, compare a partita IVA with a company. A simplified SRL can be formed with capital from €1, with no notary fees for the standard deed, though only individuals can be partners (iubenda guide, updated July 2022). See ditta individuale or SRL.
What to check first
- Does your permit allow self-employment, and will it still be valid when you start?
- Which ATECO code fits, and does it require a licence, SCIA or professional registration before you start?
- Do you qualify for the regime forfettario this year?
- Which INPS scheme applies, and what is the minimum contribution?
Where Pryme fits
Many Nigerian freelancers in Italy work for clients at home as well as in Europe. A Pryme Business Account holds naira, euros, dollars and pounds, with invoicing and the rate and fee shown before any conversion, which helps keep Nigerian income clearly recorded for your Italian accountant. Naira deposits are held by a licensed Nigerian microfinance bank; outside Nigeria, Pryme works through regulated partners.
Questions people ask
Can a Nigerian open a partita IVA in Italy?
Yes, if your residence permit allows self-employment. The tax steps are the same as for an Italian; the permit is what you must check first.
Can I open a partita IVA with a study permit?
A study permit is issued for study. Article 6(1) of the Testo unico lets it be converted to a work permit, including for self-employment, before it expires and outside the quotas.
How much does it cost to open a partita IVA?
The main costs come after opening: INPS contributions, an accountant, the Camera di Commercio fee if you are registered there, and tax. Ask an accountant for a written annual estimate.
Do I need an accountant to open a partita IVA?
Not legally; you can file the declaration with the Agenzia delle Entrate yourself. Many newcomers use a commercialista or CAF because the regime and ATECO choices have long-term effects.
Sources
- D.Lgs. 286/1998, Testo unico sull'immigrazione (MAECI copy, text in force 5 Feb 2025) · accessed Oct 2026
- iubenda: Costituzione SRL semplificata, come funziona e quanto costa (updated 25 Jul 2022) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.