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Agenzia delle Entrate

IMPORTANT INFORMATION ON TAXES AND WORK


(Laws in effect as of 30/4/2003)

IMPORTANT INFORMATION ON TAXES AND WORK

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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 TAX-PAYERS CODE NUMBER STARTING A BUSINESS AND YOUR VAT NUMBER YOUR INCOME TAX RETURN BUYING OR RENTING PROPERTY INFORMATION BY TELEPHONE TAX OFFICE POLICE: WHO THEY ARE AND HOW THEY CAN HELP YOU HOW IMMIGRANTS CAN WORK LEGALLY IN ITALY REGULATIONS AND DOCUMENTS FOR FOREIGNERS WORKING IN ITALY

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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 foreigners entry in the country request to have your family rejoin you renew your residence permit

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Agenzia delle Entrate


TAX-PAYERS CODE NUMBER
The official identity card used for tax purposes and which every taxpayer 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 parents 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-PAYERS 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.
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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-payers 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 persons personal identification document personal the delegated persons identification document

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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 signers tax-payers 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

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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).
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Agenzia delle Entrate


If you have a business or are selfemployed

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.

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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%

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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

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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.

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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

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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

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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)
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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 Administration; provided by the Public

take part in local public life, INCLUDING VOTING, WHERE ALLOWED BY LAW

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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, selfemployment 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 selfemployment.

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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 Inspectors office

Public Aid institutions offering free assistance


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

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Agenzia delle Entrate

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Si ringrazia per la realizzazione di questa guida lUfficio locale dellAgenzia delle Entrate di Milano, e la Camera di Commercio di Milano.