Extra Eu
The Aosta Valley University, with the intention of actively encouraging processes of internationalisation, welcomes teachers (professors, lecturers, researchers) from countries outside the EU. The aim is to increase and consolidate joint projects and cooperation as well as benefitting the students with the knowledge and experience of overseas teaching staff.
Non-EU teachers will need a “freelance working visa” if they are to teach more than 15 hours.
Obtaining the visa can be a lengthy process so it is best to apply early (at least 3 months before arrival).
It is important to contact the Italian Embassy to apply for the visa and to request which documents are required. Go to the Farnesina website – Italian Foreign ministry (Ministero degli Affari Esteri e della Cooperazione Internationale) for further details.
The overseas teacher must also present a declaration of where he/she will stay. This must be signed by an Italian citizen with the following attachments: identity document of the signee and the land registration document for the property or the property deeds. Or, the visiting teacher can declare that he/she is staying in a specific hotel.
The University’s Personnel Office will send the freelance job contract by email to the Regional Work Office (Direzione Territoriale del Lavoro) DTL-Aosta@lavoro.gov.it. It will be registered and stamped, so it can be attached to the request form for permission to proceed (nulla osta).
The Personnel Office will then present the form “request for temporary permission (nulla osta) to authorise FREELANCE WORK”, applying a 16 euro stamp in the case of a stay of more than 60 days, and attaching the following:
- The overseas teacher’s identity document and passport.
- Copy of the Director General’s identity document.
- Signed authorisation by the overseas teacher to the Director General for the presentation of the permission to proceed.
- Work contract with the Regional Work Office registration number.
- Declaration of a suitable place to stay or a hotel.
Within 20 days of presenting the paperwork the Police Station will approve/deny the permission to proceed (nulla osta). Then the University Personnel Office will send the provisional permission to proceed to the overseas teacher along with all the paperwork presented to the Police Station and the work contract signed by the Director General
Once the visa has been obtained from the Consulate and the teacher has arrived in Italy, he/she has 8 days in which to go to the Police Station and request the “residency permit”, presenting the following documents:
Declaration of where he/she is staying;
4 passport photos
Passport and photocopy of the whole passport.
16 euro duty stamp (only if staying more than 60 days).
When the overseas teacher leaves Italy the Personnel Office will have to relay the departure date and airport to the Police (immig.quest.ao@pecps.poliziadistato.it), stating.
Tax payment
Teachers from non-EU countries have two choices to make concerning the payment of tax in Italy:
The deduction in Italy of a withholding tax of 30% from the agreed fee.
Payment of tax in the teacher’s home country of residence according to the bilateral Convention between Italy and the teacher’s country of residence thus avoiding double taxation. The list of countries part of the Convention can be seen on the MEF website: Dipartimento Finanze – Convenzioni per evitare le doppie imposizioni
For the Bilateral Convention to be applied the subject must fill in the appropriate form and, before being paid, present an official document from the overseas tax authorities declaring the subject’s tax residency and that he/she is subject to taxation in the country in question.
The Italian Tax Department has prepared specific forms in various languages (Form D) to send to other countries to apply the Convention and avoid double taxation. Instead of a tax residence certificate the overseas teacher can show this documentation to their own tax authorities once it has been signed and stamped.
The University will withhold in 30% tax if the declaration isn’t handed in or is judged to be unreliable.
The visiting teacher can, in any case, ask for a rebate of the tax paid within 2 years of payment. Requests are to be made to the Central Revenue Office (Centro Operativo dell’Agenzia delle Entrate di Pescara (Via Rio Sparto, 21 – 65100 PESCARA), attaching the receipt of payment and certificate of tax residency to the rebate request.
The non-EU teacher’s social security payments will follow whatever the rules are in his/her home state.
It should also be noted that the INAIL insurance, provided as cover for risk to the overseas teacher in the workplace, is due and must be calculated and paid even if the Convention to avoid double taxation is applied
To be paid the agreed fee the overseas teacher must obtain an Italian tax code (codice fiscale). If the teacher doesn’t already have one, as having never worked in Italy before, he/she must request one, filling in the specific form, available in many languages (English, French, Spanish, German,) at the Tax Offices (Agenzia delle Entrate). The form will need to be filled in with personal data and tax residency and it is very important that the teacher signs the part for authorisation and attaches a valid identity document.
The visiting teacher will be paid at the end of the teaching period and when the following documents have been sent:
Personal data and tax details form – personal details, bank details and the request for the application of the Convention to avoid double taxation;
Certificate of overseas tax residency (only if required for the application of the double tax Convention);
Copy of passport or identity card and Italian tax code (codice fiscale) (or the form requesting the tax code).
For any further information please contact the
Personnel Office in
Strada Cappuccini 2a Aosta
E-mail: personaledocente@univda.it
Phone: 0039 0165/1875270
