I'm starting to work as a freelance designer from home and I have no idea how to manage invoices. Do I need to open a VAT number or can I handle everything through my tax return? I have clients both in Italy and abroad and I'm not sure how to deal with it.
It depends on how much you earn and how many clients you have. If you're just starting out now, you probably won't hit 5000 euros in annual turnover right away, in which case you can stay under the "minimal" regime without opening a VAT number and declare everything in your normal tax return. But honestly, if you already have both Italian and foreign clients, it's worth opening a VAT number right away - it looks more professional and everything is more transparent. Opening a VAT number is easy, you go to the tax office with your documents or you can do it online from home in just a few minutes. Once you have it, you start issuing regular invoices for every job you do. For foreign clients the VAT mechanism changes (you basically don't have to charge it), but the basic concept is the same.
As for actual invoices, there's been a requirement for electronic invoicing for years now. You don't have to print anything anymore, it's all online through the Tax Agency system or you use a program/website that acts as an intermediary (there are tons of them, some even free or just a few euros a month). You issue the invoice, send it to your client and a copy automatically goes to the Agency. Pretty straightforward once you get the hang of it. Keep track of your income and expenses, because then you have to file a VAT return either quarterly or annually depending on what you choose. As a designer you probably also have expenses (computer, software, internet, etc.), you can deduct all of this from your tax return so it's worth keeping receipts.
If, like I said, it's worth opening a VAT number, contact an accountant even just for an initial consultation - it's not even that expensive and they'll explain the whole system based on your specific situation. In the meantime, as of 2026 the Italian system has become pretty straightforward if you're doing things properly, it's not like it used to be. The most important thing is not to work under the table because transactions are always visible anyway, better to do everything above board from the start.
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