How to Get an Italian VAT Number as a Foreign Company
A step-by-step guide to obtaining an Italian VAT number (Partita IVA) as a foreign company — from eligibility requirements to the application process and timeline.
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
- Determine eligibility: EU companies can apply for direct identification; non-EU companies must appoint a fiscal representative
- Gather required documents: Certificate of incorporation, VAT certificate from home country, board resolution, ID of the representative
- Submit the application: File form AA7/10 with the Agenzia delle Entrate (directly or through a fiscal representative)
- Obtain the codice fiscale: A general tax code is issued alongside or before the VAT number
- Receive the Partita IVA: The VAT number is typically issued within a few business days of filing
- VIES registration: Request inclusion in the EU VAT Information Exchange System at the time of VAT registration by selecting the relevant option in form AA7/10. VIES enables verification of your Italian VAT number by EU partners and is not a separate procedure
Documents Required
- Certificate of incorporation (apostilled or legalised)
- VAT registration certificate from the home country
- Board resolution appointing the representative or authorising direct identification
- Passport or ID of the legal representative
- Proof of business activity requiring Italian VAT registration
Timeline
Once all documents are prepared and submitted, the Italian VAT number is typically issued within 5–10 business days. The overall process — including document preparation, legalisation and filing — takes 2–6 weeks.
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 required for non-EU companies. The representative is jointly liable for the company's Italian VAT obligations. Learn more in our fiscal representative guide.
Need help with Italian VAT registration?
Our team of Italian chartered accountants assists foreign companies with tax registration, accounting and compliance in Italy.
Frequently Asked Questions
What is an Italian VAT number (Partita IVA)?
A Partita IVA is an 11-digit tax identification number issued by the Italian Revenue Agency (Agenzia delle Entrate) that identifies a business for VAT purposes. For EU companies, the Italian VAT number is prefixed with 'IT'.
How long does it take to get an Italian VAT number?
Through direct identification, the process typically takes 2–4 weeks. Through a fiscal representative, it can take 2–6 weeks depending on document preparation.
Can I apply for an Italian VAT number remotely?
EU companies can apply for direct VAT identification remotely. Non-EU companies must appoint a fiscal representative who handles the application on their behalf.
What is the difference between codice fiscale and partita IVA?
The codice fiscale is a general tax identification code assigned to individuals and entities. The partita IVA is specifically for VAT purposes. A foreign company operating in Italy typically needs both.