Do digital nomads in Italy need a partita IVA and pay Italian social security?

Checked on 2026-10-25

The questura generates your codice fiscale when it issues the permit. Self-employed digital nomads must also request a partita IVA (VAT number). On social security, a bilateral convention between Italy and your country applies; without one, Italian social security law applies. Breaking Italian tax or contribution rules gets the permit revoked.

Key facts

What	The law says	Source
Tax code (codice fiscale)	Generated and given to you by the questura when it issues the permit	DM 29 Feb 2024, art. 6(1)
VAT number (partita IVA)	Digital nomads (self-employed) also request one, under art. 35 of DPR 633/1972	DM 29 Feb 2024, art. 6(2)
Tax agency informed	The questura notifies the Agenzia delle Entrate of the permit	DM 29 Feb 2024, art. 6(3)
Social security	Bilateral social security conventions apply; without one, Italian social security and insurance law applies, in relation to the permit’s duration	DM 29 Feb 2024, art. 5(2)–(3)
Who else is told	The questura sends a copy of the contract to INPS, INAIL and the territorial labour inspectorate	DM 29 Feb 2024, arts. 4(7), 5(1)
If you don’t comply	The permit is revoked; the Agenzia delle Entrate tells the questura about tax violations	D.Lgs. 286/1998, art. 27(1-sexies); DM 29 Feb 2024, arts. 4(4), 6(5)

Compliance is a condition of the permit

The law (art. 27(1-sexies) of the Testo unico) issues the permit on condition that Italian tax and social security rules are respected. The 2024 decree sets out how this is checked, and says the permit is revoked if they are not.

Tax code and VAT number

The decree says the questura generates your codice fiscale when it issues the permit. Self-employed digital nomads must also request a partita IVA, the Italian VAT number, under art. 35 of DPR 633/1972. The decree does not say the same for remote workers employed by a company.

The questura informs the Agenzia delle Entrate electronically that the permit was issued. For checks, the decree points to the ordinary tax audit rules (arts. 31 ff. of DPR 600/1973 and arts. 51 ff. of DPR 633/1972). If the Agenzia finds violations, it tells the questura that issued the permit.

The questura sends a copy of the work or collaboration contract to INPS (social security) and INAIL (workplace injury insurance) for their checks. The decree says that if you are covered by another country’s social security system, any bilateral social security convention between Italy and that country applies. If there is no convention, Italian social security and insurance rules apply, in relation to how long your permit lasts.

Whether you become an Italian tax resident is set by the general rules: see the Italy tax residency 183-day rule page.

Sources

Change history

2026-10-25: Page created

This is general information, not legal advice, and Lumen is not a law firm. Rules change and offices differ: check the official sources above before you act. Found something wrong or out of date? Write to support@lumen.observer.