How to Get a VAT Number in Italy

How to get a VAT number in Italy, step by step

If your business is not established in Italy, VAT registration is still a formal administrative process. Here is the route to follow, simplified.

Step 1: choose the right registration route (EU vs non-EU)

The correct route depends on where your head office is located:
* EU companies: Form ANR/3.
* Non-EU companies: Form AA7/10 through an fiscal representative in Italy.

Step 2: prepare the application file

The Italian tax authorities usually require recent documents, less than 3 months old: company registry extract, articles of association, director ID, proof of taxable activity in Italy (customer contract, logistics contract, etc.) and a VAT taxable status certificate for the Italian VAT registration.

Step 3: send the file to the Centro Operativo di Pescara

For non-resident businesses, this is the competent office. You must send the complete file by registered mail with acknowledgement of receipt to the Pescara office address. It is old-school, but it is still the rule.

Step 4: obtain your Entratel access

Once your Partita IVA has been issued, you will receive your Entratel.

When is VAT registration mandatory in Italy?

For non-established businesses, there is no VAT registration threshold.

Which activities require VAT registration in Italy?

You must apply for an Italian VAT number if:

• You organise trade fairs, events or seminars in Italy.
• You store goods in Italy, for example Amazon FBA stock.
• You dispatch goods from Italy to businesses in other EU Member States (intra-Community supplies).
• You buy and resell goods in Italy.
• You import goods into Italy or export goods from Italy.
• You organise trade fairs, events or seminars in Italy.

Many other transactions can also require an Italian VAT number. If in doubt, speak to one of our VAT experts before starting operations in Italy: the registration request must be filed before your activities begin.

Direct VAT identification or fiscal representative?

Codice Fiscale vs Partita IVA: what is the difference?

This is one of the questions I hear most often in client calls.

• Codice Fiscale: This is the company’s permanent administrative identifier, needed for contracts, banking, insurance and other formalities.
• Partita IVA: This is your business VAT number (starting with IT). It is used to invoice a customer in Italy and recover VAT.

Filing obligations: LIPE, Intrastat and the annual VAT return

Once the number is issued, the real compliance work begins:

1. LIPE: quarterly electronic VAT communication. It is one of the Italian tax authority’s main monitoring tools.
2. Annual VAT return: filed between February and April. This is where the annual position is reconciled and where you can request an Italian VAT refund.
3. Intrastat: required for intra-EU flows. Monitor the thresholds carefully, especially acquisitions (€2,000,000). More details here: Intrastat in Italy.
4. Compliance: Every Italian VAT return must be accurate. Agenzia delle Entrate systems cross-check data efficiently; errors do not stay hidden for long.