Partita IVA
VAT Number / Freelance
Partita IVA is the tax identification code assigned to self-employed workers and businesses in Italy for VAT-liable operations. In IT consulting, “working with partita IVA” means operating as a freelancer, invoicing services directly to the client.
How it works #
The freelance consultant issues an invoice at the end of the work period. Payment follows contractual terms — which in Italy are typically 60-90-120 days end of month. Meanwhile, the consultant bears all expenses (social security contributions, taxes, rent, utilities) from personal funds.
What it’s for #
It is the standard regime for IT consulting in Italy. It offers flexibility and autonomy, but exposes the professional to credit risk: if the client doesn’t pay or pays late, the consultant has no protections comparable to an employee’s. There is no unemployment insurance, no severance pay, no bonus months.
What can go wrong #
With 90-day payment terms and a single client, the freelance consultant is the weakest link in the chain. They have no bargaining power, no legal department, and refusing conditions means having no projects. Client diversification is the primary defensive strategy.