Digital nomad visa for Italy: What does it mean?
The advent of digital and its widespread diffusion has renewed the world of work, giving some professionals the opportunity to work remotely as "digital nomads".
Digital nomads are people who can combine their passion for travel with work; that is, work and travel at the same time using technological tools.
It is best not to associate this figure, however, with covid and its effects, such as smart working.
Digital nomadism distances itself from the pandemic need and instead embraces a modus vivendi that is characterized by a lifestyle that is different from the traditional one. In other words, to that individual need for freedom and well-being, to the advantage of better and greater productivity.
This tends to benefit not only the individual but, above all, companies that have the opportunity to collaborate with the most qualified professionals, wherever they are located.
In order to better frame this figure, we can roughly define the digital nomad as a self-employed professional who works remotely, who freely chooses the place where to work without space constraints. The remote worker is different, being a professional who works as an employee but always remotely.
Digital nomad visa for Italy: How to get a digital nomad visa for Italy
The visa for digital nomads and remote workers is intended for foreigners who intend to carry out a qualified work activity in Italy, remotely, using technological tools that allow it, in the form of subordinate work or collaboration.
Obtaining a visa requires applying at least 15 days before the travel date. The processing of the application can take up to 120 days for digital nomads and 90 days for remote worker.
On the day of the appointment at the Italian Consulate, it will be necessary to provide a series of documents to accompany the application and demonstrate that:
- be highly skilled workers;
- have a minimum annual income from legal sources of no less than three times the minimum level required for exemption from participation in health care costs;
- have health insurance;
- have suitable accommodation;
- have at least 6 months of previous experience in the field of work that will be performed;
- present a specific employment or collaboration contract for the work that will be performed.
Digital nomad visa for Italy: Do digital nomads pay taxes in Italy?
The work carried out by digital nomads is fiscally regulated by bilateral agreements on tax and social security matters, stipulated between Italy and the country of the worker. In the absence of the latter, Italian law applies.
In fact, through the residence permit, each remote worker or digital nomad will be assigned an Italian tax code and, for digital nomads only, also a VAT number.
In the latter case, however, it should be noted that the VAT number must be opened for those who will stay in Italy for periods equal to or greater than 183 days per year, thus acquiring tax residence in Italy. Otherwise, the tax law of the country of origin will apply.
Furthermore, it will be necessary to choose an ATECO code, identifying the profession that you are going to practice and consequently identifying the VAT number that will be assigned. The Chamber of Commerce is responsible for issuing the ATECO code, but you can also rely on an accountant.
Finally, it should also be said that, in accordance with the principle of taxation at source, the Italian State has the right to tax income produced on its territory, regardless of whether it was received by individuals resident there or not.
In compliance with this principle, digital nomads, even if resident abroad, may be required to pay taxes in Italy on income produced here. This is why it is advisable to find out what the Conventions on double taxation between Italy and the country of origin of the worker establish before starting work.
Digital nomad visa for Italy: Are you a digital nomad? Here's how we can help you
The International Law Firm Arnone&Sicomo has been dealing with immigration law and international taxation for years.
Tax analysis is in fact essential to frame all the substantial details of the specific case and avoid errors of evaluation that could damage the client.
We help foreigners who want to settle in Italy to obtain a digital nomad or remote worker visa and assist them in completing tax obligations in Italy. We have a team of expert tax lawyers and accountants specialized in international taxation. If you want to come to Italy with a digital nomad visa and have doubts about the tax rules that will apply to your case, contact us or fill out the contact form by clicking here.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
