SAPI – Service for the self-employed and VAT-registered (Partita IVA)

What it is

SAPI is CCL’s service for people who work for themselves. It is aimed at two main groups:

• craftspeople and traders: those who carry out a manual or professional craft activity and those who buy goods to resell them (shops, street vendors, sales agents);
• freelance professionals and self-employed workers: members of a professional order (lawyers, accountants, surveyors, doctors, agronomists and others) or not registered in any professional register, such as consultants, creatives and new professions.

By law, anyone who regularly carries out an economic activity must open a VAT number (partita IVA). Occasional work is subject to different rules, for example on the maximum earnings: our adviser will explain when a VAT number is really necessary.

Opening a VAT number with CCL

Opening a VAT number involves important choices. With CCL you can count on an expert who helps you with:

• the documents to submit;
• the procedures and formalities to follow;
• the deadlines to meet;
• choosing the most convenient tax regime (for example flat-rate «forfettario» or ordinary);
• choosing compulsory social security cover: INPS Gestione separata, the craftspeople and traders scheme or professional funds;
• issuing invoices and related formalities.

Managing your VAT number

Working for yourself requires consistency not only in your work but also in tax and accounting: invoices, returns, payments, contributions. If you are not familiar with bureaucratic and legal language, keeping track of your own finances can become complicated. Relying on CCL means having a professional who keeps everything in order and lets you focus on your work.

The information on this page is general and the rules change often: to check your situation and the current requirements, speak to our staff.