Lombardo Larosi

The question ofWhen INPS contributions are not paid with a VAT number is common among self-employed workers, freelancers, and those considering starting their own business in Italy. Having a VAT number generally requires paying INPS social security contributions. However, there are specific situations where the law allows full or partial exemption from this obligation. In this updated and simplified guide, we’ll explain all the cases provided by the regulations and how to proceed to avoid errors or penalties.

Need professional assistance on this topic? At Studio Lombardo Larosi, we can help. Contact us at lombardolarosi@gmail.com for personalized consultancy.

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What Are INPS Contributions and Why Are They Paid?

INPS contributions are mandatory payments that fund your future pension, healthcare coverage, and other social protections. Those working as self-employed individuals, freelancers, or VAT number holders are responsible for directly paying these contributions.

Depending on the type of activity and tax regime, contributions are calculated and paid in different ways, such as:

• INPS Separate Management (for professionals without a specific pension fund).
• Artisans and Traders Management.
• Professional Pension Funds (for professionals registered with a specific order, e.g., architects or lawyers).
  

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When INPS contributions are not paid with a VAT number: Cases Provided by Law

Let’s explore the main cases when INPS contributions are not paid with a VAT number, as established by current regulations.

1. When INPS contributions are not paid with a VAT number: Professionals Without a Professional Register and No Income (INPS Separate Management)

If you’re a freelancer not registered with any professional order or association, you must enroll in the INPS Separate Management. However, there’s no mandatory minimum contribution in this case.

👉 What does this mean?
f you generate no income, you don’t have to pay any contributions. Payments are calculated solely based on the actual income earned.

Practical Example: If in 2025 you don’t issue any invoices with your VAT number, you’re not required to pay INPS contributions for that year.

2. When INPS contributions are not paid with a VAT number: Full-Time Employees with a Secondary VAT Number

Another common case is when you have a full-time employment contract and use a VAT number for secondary or occasional activities.

In this case:

• Your primary social security position is as an employee.
• Contributions are already paid by your employer.
• If the VAT number activity isn’t your main income source, you can request an exemption from paying INPS contributions for the self-employed activity.
  

3. When INPS contributions are not paid with a VAT number: Professionals Returning from Abroad

If you’ve worked abroad and paid social security contributions there, you may be eligible for an exemption from INPS contributions in Italy, provided:

• You worked in an EU country or a state with which Italy has bilateral social security agreements.
• You can provide official documentation proving foreign contribution periods.

This prevents double contributions, i.e., paying contributions twice for the same period.

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Requirements to Obtain an Exemption

To qualify for an exemption, simply being in one of the above situations isn’t enough. You must:

1. Submit a specific application to INPS, correctly completing the required documentation.
2. Provide detailed evidence of your situation, such as:
   • Full-time employment contracts.
   • Tax returns.
   • Foreign contribution documents.
3. Not be registered with a mandatory professional pension fund, such as Inarcassa or Cassa Forense.
4. Prove that the VAT number activity is neither exclusive nor primary.
   

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When INPS contributions are not paid with a VAT number: Deadline Table

To help you navigate, here’s a practical table with key deadlines and required actions:

Deadline	Action	Notes
January 30	Assess the previous year’s income	To determine if contributions are due for Separate Management
February 28	Submit exemption request for secondary VAT activity	activityOnly if the VAT activity is secondary
April 30	Verify documentation for potential foreign exemptions	Only for those who worked abroad
June 30	Submit Income Tax Return	Essential for calculating any due contributions
November 30	Pay balance and advance INPS contributions	Only if income was generated

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Warning: Exemptions Are Not Automatic

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Italian Regulations Are Complex: Professional Support Is Essential

The Italian tax and social security system is known for its complexity. Laws change frequently, and each individual case may have specific rules. Unlike other European countries, Italian regulations are highly detailed and require professional interpretation.

At Studio Lombardo Larosi, we offer specialized, tailored consultancy to help you:

• Determine if you qualify for an exemption.
• Correctly submit your application to INPS.
• Keep your tax and social security position compliant.
• Avoid errors that could lead to future penalties.

Professional consultancy is the best investment for your legal and tax security.

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We Can Handle It for You: Comprehensive INPS and VAT Number Assistance

Do you recognize yourself in one of the cases described but don’t know where to start? No problem.

At Studio Lombardo Larosi, we can take care of everything for you, from verifying eligibility to submitting your application to INPS. We will:

• Help you assess if you qualify for an exemption.
• Collect and prepare all necessary documentation.
• Submit the application and assist with any INPS requests.

With our support, you’ll avoid errors, penalties, and wasted time.

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Conclusion

Understanding when INPS contributions are not paid with a VAT number is not just a technical matter but a key aspect of managing your freelance or business activities. Knowing the cases provided by law allows you to avoid unnecessary costs while staying compliant and avoiding unpleasant surprises.