Occasional work or a VAT number in Italy: creators

The doubt is always the same: “It's just a one-off fee, do I really have to open a VAT number?” The answer depends on how you work, not on how much you earn. This guide lines up the criteria and the numbers we could read at official sources, and says where they stop. It is written for creators who live or work in Italy.

A caveat. It is informational, not tax advice: the actual case should be decided with an Italian accountant (commercialista). We could not read some rules on official pages (Article 2222 of the civil code, articles of the TUIR and of Presidential Decree 633/1972) and we do not cite them from memory.

When is a fee really occasional?

A fee is occasional when it comes from an isolated activity, with no continuity or stable organization. The test is not the amount: what counts is how you work over time, that is, whether the activity is habitual and organized. Someone who publishes regularly and earns from several brands is not, in general, an occasional worker.

Fiscomania, an informational and non-official site, sums it up this way: revenue volumes do not matter, habitual activity and organization over time do, and the choice also affects the social-security scheme (Fiscomania). That is why a creator who publishes content every week, has recurring collaborations and is paid by several brands very probably falls under habitual activity, even if the amounts are low.

	Toward occasional	Toward a VAT number
A single isolated fee, with no repeats expected	Yes	No
Recurring collaborations with several brands	No	Yes
Content published regularly with dedicated tools	No	Yes
Periodic income from a platform	No	Yes
A one-off appearance as a guest or speaker	It depends	It depends

The editors' orientation, not a rule of law: qualification depends on the case and should be assessed by an accountant.

Which INPS contributions do you pay?

For freelancers with a VAT number enrolled in the Gestione Separata and not insured elsewhere, INPS gives a 2026 rate of 26.07%; for those already retired or insured elsewhere, 24%. The same circular also lists occasional self-employed relationships (law 326/2003, Article 44) with a rate of 33.72%.

• Retired or insured elsewhere24%
• Freelancers with a VAT number, not insured elsewhere26.07%
• Occasional self-employed relationships33.72%

Source: INPS, circular no. 8 of 3 February 2026, 2026 rate tables. Read on 16 October 2026.

See the data as a table

Category	Rate
Retired or insured elsewhere	24%
Freelancers with a VAT number, not insured elsewhere	26.07%
Occasional self-employed relationships	33.72%

In the circular's table, category 09 is “occasional self-employed relationships (law no. 326/2003, Art. 44)”. The annual fee threshold above which the obligation applies to this category is, as far as we know, €5,000: we have not verified it on an official page, so check it with your accountant or with INPS. For the rates and calculation for people with a VAT number, see the guide to the Italian VAT number for creators.

How does the forfettario regime work if you open a VAT number?

Under the forfettario regime you charge no VAT on invoices and your fees are not subject to withholding tax; you pay a 15% substitute tax on income calculated with a coefficient, with a revenue cap of €85,000. For a new activity, under conditions, the rate is 5% for five years.

We read these rules in the Revenue Agency's ruling 149/2025 and circular 32/E of 2023. The worked example, the 78% coefficient for ATECO division 73 and the contributions are in the guide Italian VAT number for creators. If your fees are recurring, compare the two paths with your real figures before you decide.

What changes in the rules from 2027?

From 1 January 2027 the reference rules change name and numbering. The VAT consolidated act (legislative decree no. 10 of 19 January 2026) replaces Presidential Decree 633/1972 and the new income-tax consolidated act (legislative decree 117/2026) replaces the 1986 TUIR, according to the Chamber of Deputies' and the Ministry of Economy's pages.

This is not an opinion on substance: we have not verified whether and how the criteria a creator cares about change, and the articles cited in guides published earlier will no longer match. That is why we do not cite article numbers of the TUIR or of Presidential Decree 633 that we could not read. When you read a guide, look at its date: if it predates 2027, check the text in force.

How do you decide in practice?

You decide in three steps: list what you earn and how often, assess whether the activity is habitual and organized, and compare, with your own numbers, the cost of the two paths. Then ask your accountant to put the classification in writing, which protects you in case of an audit.

1. Log your income with date, amount and client.
2. Assess continuity: if you have more than one fee a year or expect to repeat them, treat it as habitual.
3. Calculate contributions and tax in both scenarios, with the INPS circular's rates and the forfettario rules.
4. Decide with a professional and keep their indication.

If a brand offers you an occasional fee but the collaboration is recurring, ask how it will be classified: how it pays you does not change the nature of your activity. To see what to ask for in the contract, read Brand deal contract clauses.

Key terms. Occasional work is an activity carried out in isolation, without habit or stable organization. The Gestione Separata is the INPS scheme for self-employed workers and professionals without their own fund. The forfettario regime is the substitute-tax regime for small self-employed activities.

How we checked this. We found in INPS circular no. 8 of 2026 the 24%, 26.07% and 33.72% rates. We found the habitual-activity criterion on the Fiscomania page. We found no official page for the annual threshold on occasional relationships or the text of the TUIR and Presidential Decree 633 articles, and we say so. Contact: hi@heytea.app. Editorial note: we fact-check every figure against the sources listed below and correct mistakes openly.

Frequently asked questions

When is a fee considered occasional in Italy?

The test is not the amount but how you work: what counts is whether the activity is habitual and organized over time. An isolated fee, with no continuity or dedicated structure, may be occasional; recurring brand collaborations, content published regularly and repeated income usually point to a habitual activity. The actual case should be assessed by an accountant.

Can you stay occasional if your earnings are low?

Not for that reason. Fiscomania, an informational site, stresses that what counts is not revenue volume but habitual activity and organization over time. A creator who publishes every week and earns from several brands, even a few hundred euros, may be treated as habitual; a single fee for one interview may not be.

Which INPS contributions do you pay?

For 2026 INPS circular no. 8 gives a 26.07% rate for freelancers with a VAT number enrolled in the Gestione Separata and not insured elsewhere, and 24% for those already retired or insured under other compulsory schemes. The same circular also lists occasional self-employed relationships (Art. 44 of law 326/2003) with a 33.72% rate. Thresholds and cases need checking.

Can you use the forfettario regime with occasional work?

No: the forfettario regime is for people with a VAT number. With a VAT number under the forfettario regime you charge no VAT on invoices and pay a 15% substitute tax (5% for the first five years of a new activity, under conditions) on income calculated with the profitability coefficient, with a revenue cap of €85,000.

What changes in the rules from 2027?

From 1 January 2027 the VAT consolidated act (legislative decree no. 10 of 19 January 2026) replaces Presidential Decree 633/1972, and the new income-tax consolidated act (legislative decree 117/2026) replaces the 1986 TUIR. We have not rewritten the principles a creator cares about, but the articles cited in older guides change number: always check the text in force.

Sources

• INPS, circular no. 8 of 3 February 2026, 2026 contribution rates of the Gestione Separata (category 09 and freelancers; 24% for those with other coverage). Read on 16 October 2026. inps.it
• Fiscomania, “Content creator: contributi”. An informational, non-official source; on habitual activity. Read on 16 October 2026. fiscomania.com
• Agenzia delle Entrate, ruling no. 149/2025 and circular no. 32/E of 2023, on the forfettario regime. agenziaentrate.gov.it
• Chamber of Deputies and Ministry of Economy pages on the consolidated acts (VAT, legislative decree 10/2026; income tax, legislative decree 117/2026), applicable from 1 January 2027. mef.gov.it