How to Open a VAT Number in Italy: Rules and Procedures

how to obtain your vat in italy partita iva

Do you want to start a business in Italy? Let’s see how to get the VAT in Italy.

Opening a VAT number (Partita IVA) in Italy is a fundamental step to starting a business or professional activity. The VAT number is a unique tax code that identifies a taxpayer for tax purposes and is an essential requirement for issuing invoices and conducting economic activities regularly. Below are the main rules and procedures for opening a VAT number in Italy.

Requirements and Necessary Documents

To open a VAT number in Italy, you need to have the following documents:

  1. Identification Document: It’s essential to present a valid identification document, such as an identity card or passport, to confirm your identity.
  2. Tax Code (Codice Fiscale): Before starting the procedure to open the VAT number, you must obtain the Italian tax code from the Revenue Agency or Italian consulates abroad.
  3. Declaration of Business Start-up: You are required to complete and submit the Declaration of Business Start-up, Data Changes, or Termination to the Revenue Agency.
  4. Cadastral Documents for Business Premises: Required by the municipality to complete the SCIA procedure.
  5. Digital Signature and Certified Email Address (PEC): Necessary for opening a sole proprietorship.
  6. SPID: For opening a VAT number as a freelance professional, having SPID is necessary to access the reserved area of the Revenue Agency.
  7. Educational Qualifications or Certificates: For example, for the practice of certain regulated professions.

Opening Procedure

The procedure for opening a VAT number in Italy involves the following steps:

  1. Registration with the Chamber of Commerce: Before requesting the opening of the VAT number, you must register with the Chamber of Commerce competent for your area.
  2. Request for VAT Number Opening: Once the registration with the Chamber of Commerce is completed, you can request the opening of the VAT number from the Revenue Agency.
  3. Choice of Tax Regime: During the procedure, you need to choose the tax regime that best suits your needs, such as the flat-rate regime or the ordinary regime.
  4. Assignment of VAT Number: After completing the documentation and obtaining approval, the Revenue Agency assigns the unique tax code, which constitutes the VAT number.

Costs and Tax Regimes

The annual costs for maintaining the VAT number vary depending on the chosen tax regime and the geographical area of operation. For example, the flat-rate regime may involve lower costs compared to the ordinary regime, ranging from approximately €1.000 to €10.000 per year, depending on the chosen regime and the activity carried out.

Opening a VAT number in Italy requires attention to detail and compliance with the tax and administrative procedures provided by current regulations. It is advisable to rely on professionals in the field, such as accountants or tax consultants, to obtain specialized assistance and ensure the correct fulfillment of tax and administrative obligations.