The choice depends on three things: how many people, for how long, and whether they sell in Italy on your behalf.
| Employer of Record | Own Italian srl or branch | Freelancers | |
|---|---|---|---|
| Fits | First hires, market tests, small remote teams | Stable teams, local sales, long-term presence | Short, clearly defined projects |
| Lead time | Days | Months: incorporation, bank, registrations | Days |
| Legal employer | We are | Your Italian company | None: a service contract |
| Your obligations in Italy | None | Payroll, filings, year end, statutory accounts | Keeping the relationship genuinely independent |
| Main risk | Low | Fixed costs if plans change | Reclassification as employment, with back contributions and tax |
| Monthly cost | Employment cost + €250 | Employment cost + local accounting and payroll | The freelancer's invoice |
Many Nordic companies start with an Italian on a VAT number (partita IVA) because it looks like a consultant agreement at home. If that person works only for you, on your schedule and with your tools, Italian authorities can treat the contract as employment. You then owe the contributions and tax that should have been paid, with penalties. Moving the person onto an Italian contract through our EOR service closes that exposure.
Usually when the team is large and stable, or when Italian staff conclude sales for you and you need a legal presence. We help with the set-up and move the employees across without a break in their service.