The so-called "digital nomads" and the remote workers are people who carry out a highly qualified work activity through the use of technological tools that allow them to work remotely, independently, or for a company (whether based abroad or in Italy). Their category is one of those which can exceed the quotas established annually by the "Decreto Flussi".
They have been introduced as a new quota-exempt category after the pandemic, by Legislative Decree no. 4/2022.
Methods and requirements for the entry and residence of these workers are stated in a decree of the Ministry of the Interior dated February 29th 2024, later adopted in concert with the Ministry of Foreign Affairs and International Cooperation, the Ministry of Tourism and the Ministry of Labor and Social Policies.
Which digital nomads and remote workers can come to Italy to work?
The law makes a distinction between remote workers and the digital nomads. Both use technological tools to perform their work from a distant location, but while remote workers are in possess of an employment contract, digital nomads are self-employed people.
The provisions on entry into Italy to work remotely apply to non-EU citizens who carry out highly qualified work, as defined from art. 27-quater, of Legislative Decree 286/1998. They need to have achieved a university degree or, alternatively, 5 years of work experience in a sector that requires technical / specialist knowledge (the number drops to 3 for those who work in the information and communication technologies sector). These requirements can be ascerted by following the same rules that apply for EU Blue Card.
What else is required to work in Italy as a digital nomad or remote worker?
Highly skilled foreign workers who intend to stay in Italy as remote workers or digital nomads need to meet the following requirements:
1) An annual income deriving from lawful sources not inferior than three times the income that allows exemption from participation in health expenditure (currently participiation starts at 8.263,3 euros). For a worker without a spouse and children, the necessary income is therefore equal to 24.789 euros.
Evidence of this minimum income requirement can be provided through documentation obtained in the country of residence, or, in the case of remote workers, through their employment or collaboration contract or from a binding job offer that must be attached to the application.
2) A health insurance for medical treatment and hospitalization valid for the national territory and for the period of stay.
3) Suitable documentation relating the accommodation (i.e. a contract for the purchase or rental of a property).
4) A proven experience of at least 6 months of work carried out as a digital nomad or remote worker. Remote workers must present any previous employment contract relating indicating the specific sector of activity in which the worker was employed and the duration of the remote professional experience carried out. For digital nomads, this requirement can be demonstrated through the presentation of assignment letters, assignment of works or the provision of services and / or invoices.
5) For remote workers: an employment contract or a binding offer for carrying out a highly qualified work activity. Similarly to the provisions of the EU Blue Card, the employment contract or binding job offer must indicate the annual remuneration, which can't be inferior than the remuneration provided for in national collective agreements, and, in any case, not lower than the average gross annual salary per employee unit as recorded by ISTAT (about 33.500 euros).
A further condition is the absence of convictions, by the employer or client, for crimes connected to illegal immigration provided for in the Consolidated Law on Immigration (art.22, c. 5-bis, of Legislative Decree no. 286/1998). This can be certified by the employer or client through a declaration.
What is the procedure to follow to enter Italy as digital nomads or remote workers?
A request for entry (for a short or long stay) must be submitted to the Consulate or the Italian Embassy in the foreign country of residence, where the aforementioned requirements will be examined. The preventive release of a clearance to work is not necessary.
After the arrival in Italy, within 8 working days of entry, it is necessary to request a residence permit for work at the police headquarters of the place where the worker is located. There the applicant shall bring the documentation presented during the visa application and endorsed by the consular office.
The police headquarters will issue the residence permit, transmitting a copy of the employment or collaboration contract to the bodies of competence for the due verifications (INPS and INAIL for the contributory verifications, Revenue Agency for tax aspects, and National Labor Inspectorate). It is possible to start working as soon as the residence permit is requested.
With the issue of the residence permit, the tax code is also generated and communicated to the worker.
How long does the residence permit issued to digital nomads or workers remotely last?
The residence permit bears the words “digital nomad ” or “remote worker ”, has the duration of a year and it is renewable annually if the conditions and requirements that allowed their release persist (i.e. minimum income, continuation of highly qualified work, health insurance).
There are no special minimum stay requirements in Italy in order to renew the residence permit. Therefore, the general rule applies: the residence permit cannot be renewed or extended when it appears that the foreigner has interrupted his stay in Italy for a continuous period of over six months (except for serious and proven reasons).
Can the digital nomad or remote worker change employer or client during their stay in Italy? Is it possible to convert these permits into another residence permit?
There is no limitation regarding the possibility of changing employers.
These permits allow, after five years of regular stay in Italy, to request the EU residence permit for long residents. While the matter has not been ruled yet, the Ministry of the Interior considers them not convertible into other types of permits.
Can the digital nomad bring their family with them to Italy?
Yes, it is allowed to bring along minor children and/or a spouse, or to have them come over, under the same conditions as in article 29 of the Consolidated Immigration Act for family reunification.
Family members will receive a residence permit for family reasons that qualifies them for work, and will have the same duration as the residence permit of the remote worker / digital nomad.
What social security scheme applies to digital nomads and remote workers?
As a general rule, social security contributions in Italy are paid according to Italian legislation regarding the field of work, regardless of the nationality of the employer or client.
However, Italy has stipulated bilateral social security agreements with some states (here a list), allowing their citizens to benefit from the foreign social security system while carrying out work in Italy.
Workers from countries with which social security agreements are not in force are automatically enrolled in the italian social security and insurance programs.
What tax regime applies to digital nomads and remote workers? Is it necessary to request a VAT number?
Under international agreements, if a worker spends more than 183 days in a country, he is required to comply with the tax rules of the country in which he is located, thus paying taxes in that country.
Holders of a digital nomad permit must therefore obtain a VAT number, which is indispensable for issuing an invoice, paying social security contributions and paying any income taxes in Italy. Receiving a VAT number does not come automatically with the issue of the residence permit: it is therefore necessary to request it by contacting the Revenue Agency (Agenzia delle entrate) directly or through intermediaries (i.e. accountants).
In Italy there are two types of VAT number: freelancers and individual companies.
All intellectual and artistic activities are part of the freelance profession (for example: designers, marketing consultants, architects, doctors, engineers, psychologists, etc.)
Individual firms, on the other hand, include all craft and commercial activities (for example: e-commerce, real estate agents, shops, carpenters, bricklayers etc.)
Any violation ascertained by the Revenue Agency may result in the revocation of the residence permit already issued.