Posted by on May 5, 2024 in LEGAL UPDATES

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With the publication of guidelines for Italy’s Digital Nomad Visa in April, 2024, the country opens its doors wider to a new wave of residents: highly skilled remote workers from outside the European Union.

The visa was first introduced by legislation in 2022, see link to our article here: NEW VISA FOR REMOTE WORKING AND DIGITAL NOMADS

The visa is designed for non-EU citizens performing remote work as freelancers or employees or collaborators of companies based outside Italy. Specifically the type of work performed must be “highly qualified work activity with the use of technological tools capable of allowing them to work remotely”.

Notably, the visa is exempt from quota limits, simplifying the application process by eliminating the need for a work permit (nulla osta).

It is an opportunity for those who work remotely and want to live in Italy.

The Digital Nomad Visa caters to a specific group of individuals. This includes tech specialists, online entrepreneurs, and other highly skilled professionals who can work independently or for companies based outside Italy. To qualify, applicants must meet several criteria, including:

  • Income: Demonstrate a minimum annual income of €28,000.
  • Health Insurance
  • Clean criminal record: The employer must sign a declaration attesting to the absence of criminal convictions related to employment within the last five years for prospective applicants.
  • Stable Living Conditions: Proof of accommodation in Italy.
  • Experience: Show at least six months of experience in your remote work field prior to the visa application.
  • Employment Verification: Have an employment contract or a binding offer that meets Italy’s requirements.

The benefits of obtaining a Digital Nomad Visa, offer:

  • Residence Permit: Upon arrival, successful applicants can apply for a residence permit, which is valid for one year with options for renewal.
  • Family Unification: Family members (spouses and children under eighteen, parents under certain conditions), can join the primary visa holder, receiving residence permits of the same duration.

Social security and welfare coverage Bilateral conventions on social security will apply to foreigners who transfer their place of work and are subject to the social legislation of a third country, if one has been signed between Italy and the country of origin. In the absence of a bilateral convention same, the social security and insurance coverage provided for by Italian legislation will apply for the entire duration of the residence permit.

Tax code and VAT number For digital nomads and remote workers, a tax code (codice fiscale) will be generated and communicated by the police headquarters when the residence permit is issued. Digital nomads will be able to request the attribution of a VAT number to the Agenzia delle Entrate (Italian tax authority), which will have already received communication from the police station regarding the issuing of the visa. The worker will always be subject to the rules currently in force for the assessment of tax obligations, with the possibility of the Italian tax authorities to activate the exchange of information with other countries on the tax background  of the digital nomad. If violations of the tax obligations are found, the Agenzia delle Entrate will directly communicate the worker’s position electronically to the police station that issued the residence permit.