Business finder (ital.: procacciatore d'Affari)

9/30/2026

Definition and characteristics of the business finder

A business finder is a person who carries out occasional or non-permanent business promotion activities on behalf of a company, identifying potential clients or commercial opportunities in return for a commission.

Unlike a commercial agent, a business finder does not normally operate on the basis of a permanent and ongoing mandate and does not undertake any obligation to systematically promote the conclusion of contracts in a specific area or for a specific client base.

The activity therefore consists mainly of referring business, without a binding commitment to a stable working relationship comparable to an agency contract.

Differences compared to a commercial agent

A commercial agent operates on the basis of an agency contract governed by Articles 1742 et seq. of the Civil Code and assumes a permanent role in promoting contracts on behalf of the principal.

The business finder:

  • is an atypical figure;
  • carries out their activities on an irregular, occasional basis and without coordination with the principal;
  • does not have an exclusively assigned territory and/or time restrictions;
  • is not subject to the typical rules governing an agency relationship;
  • does not accrue the typical indemnities due to an agent upon termination of the relationship;
  • the Collective Economic Agreements (CEA) for commercial agents do not automatically apply.

Contractual framework

The relationship is governed primarily by a business finder contract, which may also be verbal or implied.

Requirements and registration

No professional or moral requirements are imposed on business finders.

They must, however, have legal capacity and therefore be at least 18 years of age.

To be registered in the Companies Register, it is nevertheless necessary to produce a letter of appointment or a preliminary contract with at least one client company.

Exception for the property sector

The Court of Cassation, in its judgement no. 16147 of 8 July 2010 and, more recently, in its judgement no. 19161 of 2 August 2017, ruled that business finders in the property sector must meet the requirements set out in Law no. 39 of 3 February 1989.

To register the activity of “business finder in the property sector” with the Companies Register, the application for registration must be accompanied by the relevant Certified Notification of Commencement of Activity (MEDIATORI form) for the purposes of self-certifying that the moral and professional requirements are met.

Compatibility with other activities

The activity of a business finder does not entail any specific restrictions on incompatibility, subject to any such restrictions that may apply in relation to employment relationships or protected professions exercised concurrently by the finder.

Tax and social security aspects

For tax and civil law purposes, a business finder is considered an entrepreneur if they carry out the activity on a non-occasional basis.

VAT number
A business finder must register for VAT when the finder activity is carried out on a regular, professional and ongoing basis.

Withholding Tax
At the time of payment, the parties, if acting as withholding agents, must withhold tax as an advance payment on the business finder’s services at a rate of 23 per cent calculated on 50 per cent of the gross amount of the commissions (effectively 11.50 per cent).

The withholding tax may be calculated on only 20 per cent of the commissions, based on a specific declaration by the business finder, in which they certify that they make continuous use of the services of employees or third parties.

Car expenses
The standard rules applicable to business owners apply to business finders. However, they may not make use of the tax relief provisions applicable to commercial agents and sales representatives.

Business finders may deduct 40 per cent of the VAT relating to the company car.

They may also deduct the following as costs:

  • 20 per cent of the purchase cost (including leasing) of the company car, up to a maximum of 18,075.99 euros; up to 4,131.66 euros for motorbikes; up to 2,065.83 euros for mopeds. In the case of leasing, the amounts must be prorated according to the number of days of use.
  • 20 per cent of the hire cost up to a maximum annual amount of €3,615.20 for cars; €774.69 for motorbikes; €413.17 for mopeds. These amounts must be prorated according to the number of days of use.
  • 20 per cent of the expenses for fuel, insurance, maintenance, storage, registration and road tax.
INPS – Traders
Business finders with a VAT number are registered with the INPS special scheme for traders.

ENASARCO membership
This is not required of business finders.

However, a relationship formally classified as business finding may be reclassified as an agency relationship if, in practice, it exhibits characteristics of stability, continuity, organisation and integration into the company’s commercial activities.

Accounting regime
Three accounting regimes are currently available. The choice depends on turnover, the structure of costs, the company’s needs and business considerations.
  • Flat-rate scheme (up to a maximum of 85,000 euros in annual turnover – business income is determined as 62 per cent of turnover. Income tax is calculated on the basis of business profit net of INPS contributions, applying a substitute rate of 5 per cent for new businesses and 15 per cent for existing ones)
  • Simplified accounting regime
  • Ordinary accounting regime (double-entry bookkeeping)

Conclusions

The business finder represents a more flexible contractual arrangement than that of a commercial agent, but must be used correctly.

The decisive factor is the actual manner in which the business is conducted: if the collaborator operates in a stable, continuous and organised manner in promoting business, the relationship may be considered an agency contract, with the consequent application of the relevant civil law, social security and pension regulations.

Set out below are the main differences between a Commercial Agent, a Business Finder and a Business Broker.

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