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An Italian job and a VAT number at the same time

Running a VAT-registered activity alongside employment: what tax law allows, the employment income limit and the employer-as-client exclusion in the flat-rate scheme, the 5 % rate and the continuation test, and how flat-rate income cuts the credit on your payslip. Then, outside the flat-rate scheme, how both incomes add up for IRPEF: marginal bracket, credits that cannot be combined, withholding that falls short, the Redditi return, balance and advances. Two modules with case studies, 2026 rules.

Intermediate2 modules40 minFree course

2026 rules — verified on September 25, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Know that tax law lets you run a VAT-registered activity alongside a job
  • Check whether last year's salary shuts you out of the flat-rate scheme
  • Spot the risk created by clients who are really your employer
  • See why the reduced 5 % rate is not available to someone carrying on the work they did as an employee
  • Anticipate how flat-rate income erodes the employment income tax credit
  • Build total income by adding salary and self-employment income together
  • Identify the bracket in which the extra income lands
  • Apply the rule that the employment and self-employment credits cannot be combined
  • Understand why withholding by the employer and by clients does not settle the bill
  • Organise the return, balance and advance payments with Redditi PF and form F24

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 120 minFree — no accountKeeping your job and opening a VAT number: compatibility and the flat-rate schemeWhat you will be able to do
    • Know that tax law lets you run a VAT-registered activity alongside a job
    • Check whether last year's salary shuts you out of the flat-rate scheme
    • Spot the risk created by clients who are really your employer
    • See why the reduced 5 % rate is not available to someone carrying on the work they did as an employee
    • Anticipate how flat-rate income erodes the employment income tax credit
    Read this module
  2. Module 219 minFree — no accountSalary plus an ordinary VAT-registered activity: how they add up for IRPEFWhat you will be able to do
    • Build total income by adding salary and self-employment income together
    • Identify the bracket in which the extra income lands
    • Apply the rule that the employment and self-employment credits cannot be combined
    • Understand why withholding by the employer and by clients does not settle the bill
    • Organise the return, balance and advance payments with Redditi PF and form F24
    Read this module

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (7)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (7)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

Download the handouts

Where this course leads

A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.

Run the numbers

The linked calculators apply this course's rules to your own figures — for free.

File it

Step-by-step guides to the official forms cited in this course.

Go further

The courses that follow on from this one.

Read in Italian

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.