The limit for gross income on an occasional basis is €5,000 per year.
Upon reaching this amount, you can continue your collaboration with Deliveroo by using a VAT number (“Partita IVA”) for your taxation.
We usually send alerts when you approach the €5,000 threshold to remind you to keep your earnings well tracked, but it's always your responsibility to keep track of what you earn (with Deliveroo or other companies) and avoid exceeding the threshold.
For further information, we advise asking a tax accountant.