GUIDELINES FOR PROVIDING OPPORTUNITIES FOR UKRAINIAN ARCHITECTS AND ARCHITECTURE STUDENTS WITH ITALIAN PROFESSIONAL FIRMS

With a residence permit for temporary protection or the receipt stating the submission of an application for a residence permit for temporary protection, it is possible to work in an employed or self-employed capacity.

Civil Protection Order 872/2022 explicitly mentions the possibility of self-employment.

People from Ukraine can obtain a VAT number even with only an application for a residence permit for temporary protection. In case of collaboration with a VAT number

Starting a professional collaboration with a VAT

In case of starting a professional collaboration with a VAT-registered guest, by entering into a contract for the provision of services: the worker, against payment of a fee, undertakes to carry out work or provide a service through their work, without being subordinate to the client.

The characteristics of a contract with VAT number are therefore:

• the absence of time constraints;
• freedom in the choice of implementing methods;
• the presence of a result to be achieved and remuneration for it;
• the assumption of an economic risk by the self-employed worker;
• the unique nature of the service and its occasional nature.

It should also be pointed out that it is not compulsory, but advisable, to draw up a written professional collaboration agreement with a VAT number.

The possible ATECO codes for obtaining a VAT number are:

• 74.10.10 fashion and industrial design activities;
• 74.10.21 activities as graphic designers of web pages;
• 74.10.29 other activities as graphic designers;
• 74.10.30 other activities as technical designers;
• 74.10.90 other design activities.

For each of the above-mentioned codes, there are two routes to follow: classification as a freelancer or as a sole proprietorship.
The former case covers intellectual work and consultancy. The VAT number is obtained online via the Agenzia delle Entrate (Inland Revenue) website and involves registration under the INPS (National Social Security Institute) separate management scheme.

In the latter case, however, the professional activity is carried out in an artisanal manner (e.g., creation of graphic content, etc.) and must be started via the Single Notice.

This Notice refers to a computerised procedure that includes registration with the Register of Companies, the Inland Revenue Service, INPS (National Social Security Institute) for artisan/tradesman management and INAIL (National Institute for Insurance against Accidents at Work). This arrangement is certainly more expensive for the professional, who will have to pay fixed INPS contributions (about 4,000 per year), annual Chamber of Commerce and INAIL fees.

Regardless of the ATECO code, to be self-employed, it is therefore necessary to obtain a VAT number and to choose which scheme to operate under. The flat-rate scheme is reserved for an income below 65,000 euro/year: the self-employed person, in this case, is not subject to VAT, business sector analyses or even bookkeeping. They pay a 5% substitute tax (normally on 78% of the gross taxable income) for the first five years, and then 15% (normally on 78% of the gross taxable income).

The ordinary scheme, on the other hand, applies the following IRPEF rates:

• 23% for income up to 15,000 euro;
• 25% for income between 15,000 euro and 28,000 euro;
• 35% for income between 28,000 euro and 50,000 euro;
• 43% for income beyond 50,000 euro.

For the self-employment scheme to apply, in order to curb the phenomenon of false VAT numbers, the Italian law requires that:

• there is no employer-employee relationship with the client;
• the activity is carried out mainly on one’s own account and for a consideration;
• the client does not coordinate the work.

In any case, before obtaining the VAT number and choosing the tax scheme, it is necessary to evaluate, with a tax consultant, the choices to be made, also in view of the possible short period of activity.

In case of a fixed-term employment contract

If the professional qualification fails to be recognised or pending the examination that may be required as a compensatory measure, hiring may be on the basis of a fixed-term employment contract, if the conditions are met and without exercising the activities to which the professional qualification as architect refer.

In general, as is well known, an employment contract may be of the fixed-term time “only if at least one of the following conditions is met: a) temporary and objective needs, unrelated to the ordinary activity, or to replace other workers; b) needs related to temporary, significant and unexpected increases in the ordinary activity; b-bis) specific needs provided for by the collective agreements referred to in art. 51” (art. 19, Legislative Decree no. 81 of 2015).

In setting the time limit (without prejudice to the general limits), it must be taken into account that the Ministerial Decree of 28 March 2022 allows, for the time being, a residence permit for temporary protection to be obtained for one year, which can be extended by six months at a time, for a further year.

The person to be recruited must therefore have:

• a residence permit for temporary protection in accordance with Ministerial Decree of 28 March 2022 or a receipt attesting to the submission of the application;
• tax code.

Where the conditions for imposing a time limit are met and without prejudice to the prohibitions set out in art. 20 of Legislative Decree no. 81 of 2015 – the employer shall enter into a contract governed by articles 19-29 of the same decree.

Pursuant to art. 4-bis of legislative decree no. 181 of 21 April 2000 (containing “Provisions to facilitate a balance between labour supply and demand, in implementation of art. 45, paragraph 1, letter a), of law no. 144 of 17 May 1999”), within 24 hours of the day preceding the day on which the employment relationship is established (even if it is a holiday), the employer (or other authorised person) is required to make the compulsory communication through the computer service for sending compulsory communications. Filling in and sending the so-called “UniLav” form fulfils all the obligations of communication to the National Social Security Institute (INPS), the National Institute for Insurance against Accidents at Work (INAIL), and the other substitute or exclusive social security forms, as well as to the Prefecture – https://www.inps.it/inps-comunica/diritti-e-obblighi-in-materia-di-sicurezza-sociale-nell-unione-europea/moduli-di-comunicazione-il-modello-unilav.

The form also contains indications of the employer’s commitments under the TUI, i.e., to pay the costs for third country nationals to possibly return home in the event of a forced repatriation and to indicate their accommodation – https://www.cliclavoro.gov.it/Aziende/Adempimenti/Pagine/Comunicazioni-Obbligatorie.html.

For salary payments, if the worker does not have or no longer has access to their bank account, it is possible to consider using a prepaid card with IBAN, for salary crediting and for making and receiving transfers.

For more information on access to the labour market see the FAQ of the Ministry of Labour and Social Policy on “Work and temporary protection”.