How to Get an Italian VAT Number as a Foreign Company

What is an Italian VAT Number (Partita IVA)

The Italian VAT number (Partita IVA) is an 11-digit identification number issued by the Agenzia delle Entrate (Italian Revenue Agency). It is required for any entity carrying out taxable transactions in Italy, including the sale of goods, provision of services, and intra-EU supplies. For EU cross-border purposes, the number is prefixed with the country code "IT".

Who Needs an Italian VAT Number

A foreign company needs an Italian VAT number when it:

• Sells goods to Italian consumers (B2C) above the EU distance selling threshold of €10,000 per year (cumulative across all EU member states), unless using the OSS scheme
• Stores goods in an Italian warehouse (including Amazon FBA)
• Provides services that are taxable in Italy under EU place-of-supply rules
• Carries out construction, installation or assembly work in Italy
• Organises events or exhibitions in Italy with admission charges

How to Apply: Step by Step (direct identification for an EU company)

1. Check the VAT position: what you will sell in Italy, to whom (business customers or consumers) and from where (an Italian warehouse, imports from outside the EU). EU companies can register directly; non-EU companies generally appoint a fiscal representative.
2. Collect the documents: a certificate of VAT registration from your home tax authority, an extract from your companies register, and the ID and residential address of your legal representative.
3. Sign the forms we prepare: form ANR/3, a power of attorney and a sworn declaration on any operations already carried out in Italy, signed by the legal representative and sent to us in original.
4. Sworn translations: the two certificates are translated into Italian with a sworn translation, which we can arrange.
5. Filing: we file the application with the Revenue Agency's operations centre in Pescara, requesting VIES activation at the same time if intra-EU transactions are expected.
6. Assignment of the VAT number: once the Revenue Agency assigns the number, we set up the VAT registers and the first VAT periods. Operations under the Italian VAT number start only from that moment.

With a fiscal representative, the appointment is formalised first and the representative then files the application (form AA7/10). See our fiscal representative guide.

Documents Required (direct identification)

• Form ANR/3, signed by the legal representative
• Certificate of VAT registration issued by the home tax authority, with sworn Italian translation
• Extract from the home companies register, with sworn Italian translation
• Copy of the legal representative's ID and residential address
• Sworn declaration on any operations already carried out in Italy
• Power of attorney in favour of the adviser who files and manages the application

In our recent case for a French company, no apostille was required.

Timeline

Once the file is complete, the timing depends on the Revenue Agency. In our most recent case, an EU company's VAT number was issued about three months after filing. Collecting, signing and translating the documents takes additional time beforehand, so it is wise to start well before the planned first sale.

Costs

Our fee for direct VAT identification starts from €1,950 and includes the filing, the Italian tax code, the follow-up with the Revenue Agency and a training session for your team on Italian invoicing. Sworn translations and government charges are recharged at cost. Ongoing VAT compliance is quoted on your volumes.

After Registration: What Changes in Practice

• Your invoices must show the Italian VAT number
• Sales to Italian VAT-registered businesses: the customer generally accounts for the VAT under the reverse charge
• Sales to consumers: Italian VAT is charged and paid in Italy
• Imports: import VAT is paid at customs under the Italian VAT number and is recoverable; an existing EU EORI number can be used
• Periodic VAT returns and payments, quarterly LIPE communications and the annual VAT return
• No obligation to issue electronic invoices through SDI for non-established companies
• If you place packaged goods on the Italian market, check CONAI packaging obligations

Direct Identification vs Fiscal Representative

Direct identification (identificazione diretta) is available to EU-based companies. The company registers directly with the Italian tax authority without needing a local intermediary. The company itself is responsible for all VAT obligations.

Fiscal representative (rappresentante fiscale) is generally used by non-EU companies. The representative is jointly liable for the company's Italian VAT obligations. Learn more in our fiscal representative guide.

Frequently Asked Questions

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