The partita IVA is the barrier between casual clients and serious ones. Without an invoice, a structured company and any agency simply cannot pay you, however good your work is.

Why you need it

A brand buying a video needs an accounting document. A private individual can pay you another way, a company cannot. The practical consequence: without a partita IVA you stay confined to the smallest clients and informal payments, which are exactly the ones where the risk of not being paid is highest.

It is also a matter of perception. A creator who can invoice is treated as a supplier; one who cannot is treated as a favour.

How it works in practice

Registration happens online or through an accountant, choosing the activity code matching video production, photography or advertising services. Beginners usually fall under the flat rate regime, designed for modest turnover: simplified bookkeeping, a single substitute tax instead of ordinary income tax, and a profitability coefficient that sets the taxable base.

The point to understand immediately: under the flat rate regime you do not deduct real costs, because the coefficient accounts for them in advance. Buying equipment does not reduce your taxable base the way it does in other regimes.

What the invoice must contain

  • Your full details and your partita IVA.
  • The client's details, with their VAT number if a company.
  • A sequential number and a date.
  • A precise description of the deliverable: "1 UGC video 30 seconds, 9:16 format, 1 revision included".
  • Usage rights as a separate line, if billed.
  • The amount and the correct tax wording for your regime.
  • Payment terms and bank details.

Add the order or brief reference: it helps the client's accounts team process it quickly.

Mistakes to avoid

Waiting for the first client to register

A request arrives, you cannot invoice, the client goes elsewhere.

Counting income gross

Set aside a fixed share on every payment received, in a separate account.

Forgetting social contributions

They are due on top of the tax, with their own deadlines.

Going it alone

An accountant costs little under the flat rate regime and prevents mistakes that cost far more.

Keep reading

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Frequently asked questions

Do you need a partita IVA from the first video?

To invoice a company yes. For a single job with a private individual it depends on the amount and on whether the activity is continuous.

Is the flat rate regime worth it?

For beginners usually yes, for its simplicity and lower tax. The choice should still be checked with an accountant.

Can you deduct expenses?

Not under the flat rate regime, the profitability coefficient replaces them.

How much should you set aside?

A fixed share of every payment, for tax and contributions. Better to over-provision than to fall short.

Sources

Checked on 26 August 2026. Thresholds and rates change: where this guide and the official source disagree, the official source is right.