Italian VAT number
The Italian VAT Number Explained for Foreign Businesses
By Elena Riva, Formation and Register Lead, Milan · Reviewed by Andrea Sala · Updated 12 October 2026
Rules as in force in 2026 · next review January 2027
VAT number, VAT ID, VAT code or P. IVA: every one of them is the Italian partita IVA, assigned by the Agenzia delle Entrate.
The partita IVA (P. IVA) is the 11-digit Italian VAT number the Agenzia delle Entrate assigns on a declaration filed within 30 days of starting a business in Italy (Art. 35(1) D.P.R. 633/1972, as in force in 2026). It goes on every invoice; in VIES it carries the prefix IT. For a company it coincides with the codice fiscale, with exceptions.
What is an Italian VAT number?
Whoever starts a business in Italy, or sets up a permanent establishment there, declares it to the Agenzia delle Entrate (the Revenue Agency) within 30 days, and the office assigns a number (Art. 35(1) D.P.R. 633/1972, text in force from 22 February 2024 to 31 December 2026). The Agenzia describes it as an 11-digit code shown on every invoice or commercial document of the business.
One object, many names: VAT number, VAT code, VAT ID, VAT no, VAT tax number, IVA number, P. IVA and partita IVA are the same number. IVA is the tax itself, the imposta sul valore aggiunto (value added tax).
The number stays unchanged, also when the tax domicile changes, until the business ceases; it is shown in declarations and on the home page of the business's website (Art. 35(1)), and the Agenzia states that it cannot pass to another business. For a foreign group the first question is whether its structure needs a number at all; once one exists, bookkeeping, returns and VAT filings follow, the subject of the accounting and compliance page.
What does an Italian VAT number look like?
One length, one prefix; this guide prints no sample number and no digit rule.
Eleven digits
The Agenzia describes the partita IVA as an 11-digit code; a Ministry of Enterprise rule for a telematic filing requires the field to be 11 characters long, which confirms the length and nothing more.
IT in front, in VIES
An EU VAT identification number begins with the country code, followed by digits or characters, and each member state has its own format (European Commission). For Italy the prefix is IT, and one state's number is not valid as another's.
One number until cessation
The office issues or sends the certificato di attribuzione della partita IVA, the certificate of attribution (Art. 35(7)); the number does not change until cessation.
Issued only by a tax administration
Only tax administrations issue VAT numbers; the European Commission warns against paid offers on forms that imitate the authorities' own.
How is the VAT number different from the codice fiscale?
The codice fiscale (tax code) is a different identifier. An individual's code has 16 characters, letters and digits drawn from personal data (Agenzia delle Entrate, Il Codice Fiscale). In the Register of Companies the two numbers are, with exceptions, always the same for companies and always different for sole traders (Registro Imprese). More in the codice fiscale guide.
| Holder | Codice fiscale | Partita IVA | Where the VAT number comes from |
|---|---|---|---|
| An individual not in business | 16 characters from personal data | none until a business, artistic or professional activity starts in Italy | the declaration on model AA9/12 |
| A sole trader | 16 characters | a different number; the declaration states the code | AA9/12, within 30 days |
| A company formed in Italy | the same number as the VAT number, with exceptions | the same number | the incorporation filing (Comunicazione Unica) |
| A foreign business, direct identification | not covered here | a number showing non-resident status | ANR/3, at the Centro operativo di Pescara |
| A foreign business, tax representative | not covered here | a number on the representative route | AA7/10 or AA9/12; outside the EU and the EEA at the representative's Direzione Provinciale, inside them through the residents' channels |
| A permanent establishment in Italy | not covered here | registers as a resident | the declaration within 30 days (Art. 35(1)) |
Sources: Agenzia delle Entrate; Registro Imprese; Arts. 35 and 35-ter D.P.R. 633/1972.
Who has to register for VAT in Italy?
The Agenzia's information page names whoever starts in Italy a commercial or agricultural activity, or an artistic or professional activity carried on habitually. The declaration is due within 30 days of the start, also for a permanent establishment (Art. 35(1) D.P.R. 633/1972, as in force in 2026).
It is drawn up, on pain of nullity, on models approved by the Agenzia's Director (Art. 35(1)). The Agenzia's models are AA7/10 for a person other than an individual, AA9/12 for an individual, and ANR/3 for the direct identification of a non-resident.
The text of Art. 35(1) names no turnover threshold for registering. The EUR 85,000 figure belongs to the domestic flat-rate regime (regime forfettario): among its conditions, individuals in business or a profession whose receipts or fees in the previous year were not above EUR 85,000 (Art. 1(54) L. 190/2014). This guide states no further consequence of that regime.
Does a foreign company need an Italian VAT number?
Supplies made in Italy by a non-resident to taxable persons established in Italy are accounted for by the customer: the reverse charge, inversione contabile (Art. 17(2) D.P.R. 633/1972, text in force from 2 August 2025 to 31 December 2026). The Agenzia's information page reads it this way: a seller whose Italian customers are all VAT-registered businesses need not register; the duty arises once it also reaches consumers or bodies without a VAT number.
Two vehicles change the question. A permanent establishment (stabile organizzazione), a branch being the usual example, takes its supplies out of both non-resident routes (Art. 17(4)) and declares itself as a resident within 30 days (Art. 35(1)). An Italian subsidiary of a foreign company is a new company that receives its own codice fiscale and partita IVA in its incorporation filing (Registro Imprese).
A route shown below is not a recommendation; the choice is made with an adviser.
A business established outside Italy supplies goods or services in Italy. To whom?
A. Only to Italian VAT-registered businesses
Art. 17(2) D.P.R. 633/1972
- Reverse chargethe customer accounts for the tax (inversione contabile); no number for these supplies alone
B. Also to consumers or bodies without a VAT number
Agenzia delle Entrate information page
- A number is neededthen the route depends on the business's base in Italy
B. Which route to the number?
B1. No Italian base
two non-resident routes
- Direct identificationArt. 35-ter: an EU business, or a third-country business whose state has mutual-assistance instruments with Italy
- Tax representativea resident rappresentante fiscale, jointly and severally liable with the business (Art. 17(3))
- UKsee the section on direct identification
B2. An Italian base
a permanent establishment (stabile organizzazione), such as a branch
- Residentoutside both non-resident routes (Art. 17(4)); registers as a resident within 30 days (Art. 35(1))
B3. A new Italian company
a subsidiary formed in Italy
- Own numbersits own codice fiscale and partita IVA (VAT number) in the incorporation filing
Rules as in force in 2026. A route shown here is not a recommendation; the choice is made with an adviser.
Which routes lead to an Italian VAT number for a foreign business?
A non-resident without a permanent establishment meets its VAT obligations directly, if identified under Art. 35-ter, or through a resident representative (Art. 17(3) D.P.R. 633/1972, as in force in 2026). The table compares the four vehicles; it recommends none.
| Route | Statute, as in force in 2026 | Who may use it | Form and office | Liability | What the number shows |
|---|---|---|---|---|---|
| Direct identification (identificazione diretta) | Art. 35-ter(3) to (5); Art. 17(3) | an EU business, or a third-country business whose state has mutual-assistance instruments with Italy | ANR/3 at the Centro operativo di Pescara, before any operation territorially relevant in Italy | the business itself; changes declared within 30 days | non-resident status |
| Tax representative (rappresentante fiscale) | Art. 17(3) | a non-resident without a permanent establishment | AA7/10 or AA9/12; for a business outside the EU and the EEA only at the Direzione Provinciale of the representative's tax domicile, an EU or EEA business uses the residents' channels; appointment by public deed, registered private deed or a letter entered in the register of the Agenzia office of the representative's tax domicile | the representative, jointly and severally with the business | the representative is named on invoices (Art. 21(2)(c)) |
| Permanent establishment | Art. 17(4); Art. 35(1) | a business with an Italian base, such as a branch | the resident declaration within 30 days | the establishment, as a resident | the location of the establishment on invoices (Art. 21(2)(c)) |
| Italian subsidiary | Art. 35(1); the Register filing | a group that forms a new Italian company | the incorporation filing, with the codice fiscale | the subsidiary, a separate company | its own number |
Sources: Arts. 17, 21, 35 and 35-ter D.P.R. 633/1972; Agenzia delle Entrate; Registro Imprese.
Each route's forms, documents and steps have their own pages: a VAT number for a non-established company and a partita IVA for a non-resident. Which route a business takes is decided with it before any filing.
Can a UK company use direct identification?
The Agenzia delle Entrate's FAQ on Brexit, an undated page, treats the United Kingdom as a third country from 1 January 2021. For a third-country business, direct identification depends on a check that administrative-cooperation agreements like the EU's exist, and the Agenzia said it would clarify whether an EU-UK agreement meets that test. No later clarification was found in October 2026.
So this guide neither promises direct identification to a UK business nor says it is closed. The route whose conditions it sets out is the tax representative: a resident who answers jointly and severally with the business for its Italian VAT obligations (Art. 17(3) D.P.R. 633/1972). The question is put to the Agenzia before any filing.
How does a foreign business get an Italian VAT number?
The order, from the statute and the Agenzia's pages; no step carries a time the sources do not give.
Decide whether a number is needed
Supplies only to Italian VAT-registered customers fall under the reverse charge (Art. 17(2)); reaching consumers or bodies without a number brings the duty.
Choose the vehicle
Direct identification (an EU business, or a third-country business with mutual-assistance instruments), a jointly liable representative, a permanent establishment or a subsidiary.
Obtain the codice fiscale of each individual named
An individual's declaration states the code (Art. 35(2)(a)); a foreign citizen's first code needs an appointment in person or a request to the Italian consulate in the country of residence.
File the declaration
Within 30 days of starting (Art. 35(1)): ANR/3 before the first operation territorially relevant in Italy, or AA7/10 or AA9/12 on the representative route. A new company files through the Comunicazione Unica procedure with its incorporation.
Receive the number and the certificate
The office issues or sends the certificate of attribution (Art. 35(7)). After a Comunicazione Unica the chamber confirms the entry within 5 days and each agency reports within 7: confirmations, not a date for the number.
Opt for VIES if the business trades inside the EU
Inclusion is immediate on the option in the declaration (Art. 35(7-bis)). A non-EU/EEA business using a representative first lodges a guarantee (Art. 35(7-quater)).
What documents does a non-resident file?
What the Agenzia's pages and the statute name for a non-resident; the two registration pages hold the full lists.
- A copy of the declarant's identity document, for an ANR/3 sent by registered post
- The certificate of VAT taxable status held in the state of origin, with the same filing
- For a posted ANR/3, the day of dispatch counts as the filing date
- On the representative route, the appointment by public deed, registered private deed or a letter entered in the register of the Agenzia office of the representative's tax domicile
- For an individual: name, birth, codice fiscale, residence and tax domicile (Art. 35(2)(a))
- Documents issued by a foreign authority in a foreign language, with an Italian translation certified by a consulate or an official translator, unless a law or an international agreement exempts them (Art. 33(3), (5) D.P.R. 445/2000)
How long does it take, and is there a fee?
The only statutory term is the declaration within 30 days of starting (Art. 35(1) D.P.R. 633/1972), or before the first operation for direct identification. No statute or Agenzia page we checked sets a term for assigning the number, so no number of days is given here; the Register's 5 and 7 days are confirmations, not a date for the number.
No fee for the declaration is printed on any Agenzia page we checked, and this guide does not call the number free. Two guarantees are not fees: the VIES guarantee for a non-EU/EEA business using a representative, posted under the Director's provvedimento (decision) of 14 April 2025, prot. 178713, amount not stated here; and the EUR 50,000 guarantee after a risk-based closure, below.
Does your structure need an Italian VAT number, and through which route? We go through the conditions with you, in a conversation.
Where can you find a business's VAT number?
Where the statute puts the number, for one's own business or a counterparty's.
- On its invoices, as the supplier's partita IVA (Art. 21(2)(d) D.P.R. 633/1972)
- On the home page of its website (Art. 35(1))
- In its declarations and other documents where required (Art. 35(1))
- On the certificate of attribution the office issued or sent (Art. 35(7)), for one's own number
- In a company's Register extract (visura), next to its codice fiscale (Registro Imprese)
How do you check an Italian VAT number?
Two public checks answer two different questions, and neither is a vendor's tool.
The Agenzia's national check
Verifica della partita IVA says whether an Italian number is valid. The Agenzia offers this check free of charge to anyone.
VIES
The European Commission's VIES search engine queries the national databases at the time of the request and answers valid or invalid. Whether a business may trade intra-Community is checked here, not in the national service.
What neither check is
A digit test. This guide prints no structure or check-digit rule, so whether a number exists is answered only by these two services. Only tax administrations issue numbers.
Why does VIES say 'invalid' for a real Italian number?
The Commission's Your Europe page gives three reasons for an invalid answer: the number does not exist, it has not been activated for intra-Community transactions, or the registration is not yet final.
The Italian side of the second reason is Art. 35(7-bis) D.P.R. 633/1972, as in force in 2026. The option expressed in the declaration determines immediate inclusion in the database of taxable persons making intra-Community transactions. The intention is presumed abandoned after four consecutive quarters without recapitulative statements (elenchi riepilogativi), with exclusion after notice. A non-EU/EEA business acting through a representative is included only after a suitable guarantee (Art. 35(7-quater)).
Why a seller cares: an intra-Community supply is zero-rated on condition that the customer has communicated the identification number another member state assigned and the supplier has filed the recapitulative statement, or duly justified its incomplete or missing filing (Art. 41(2-ter) D.L. 331/1993).
What must an invoice show about the VAT number?
The mentions of Art. 21 D.P.R. 633/1972, text in force from 21 April 2026 to 31 December 2026, that concern the numbers and the tax.
- The supplier's partita IVA (Art. 21(2)(d))
- The customer's partita IVA, or the number its EU state of establishment assigned (Art. 21(2)(f))
- The codice fiscale of an Italian customer not acting in business (Art. 21(2)(f))
- For a non-resident supplier, its tax representative and the location of its permanent establishment (Art. 21(2)(c)); the same for a non-resident customer (Art. 21(2)(e))
- The rate, the tax and the taxable amount, rounded to the cent (Art. 21(2)(l))
- Operazione non soggetta, non imponibile or esente (outside scope, zero-rated, exempt) instead of the tax (Art. 21(6))
- Inversione contabile for a customer liable for the tax in another member state (Art. 21(6-bis)(a))
- Autofatturazione (self-invoicing) when the buyer issues the invoice under its own obligation (Art. 21(6-ter))
Between persons resident or established in Italy only electronic invoices through the Sistema di Interscambio (SDI, the Interchange System) are issued (Art. 1(3) D.Lgs. 127/2015, in force from 12 August 2026). Operations with non-established persons are reported separately, excluding, among others, operations with a customs bill or an SDI e-invoice and purchases not territorially relevant for VAT in Italy of up to EUR 5,000 each (Art. 1(3-bis)): see our guide to the esterometro. The article is printed as repealed from 1 January 2027.
What are the Italian VAT rates in 2026 and from 2027?
The standard rate is 22 per cent, and the reduced rates are 4, 5 and 10 per cent for the goods and services listed in Table A (tabella A) (Art. 16 D.P.R. 633/1972, in force to 31 December 2026). From 1 January 2027 the rule is Art. 34 of the annex to D.Lgs. 10/2026. This guide states no income-tax rule.
| Rate | The Agenzia's examples (2026) | Basis in 2026 | Basis from 1 January 2027 |
|---|---|---|---|
| 22 per cent, standard | the general rate | Art. 16 D.P.R. 633/1972 | Art. 34(1) of the annex to D.Lgs. 10/2026 |
| 10 per cent, reduced | electricity and gas for domestic use, medicines, housing renovation works | Art. 16 and Table A, part III | Art. 34(2) and the text's own Table A; part III is no longer the 10 per cent list |
| 5 per cent, reduced | certain foodstuffs | Art. 16 and Table A (reduced lists in parts II, II-bis and III) | Art. 34(2) and its Table A (parts II, III and IV) |
| 4 per cent, reduced | foodstuffs, drinks and agricultural produce | Art. 16 and Table A (reduced lists in parts II, II-bis and III) | Art. 34(2) and its Table A (parts II, III and IV) |
Sources: Art. 16 D.P.R. 633/1972; Agenzia delle Entrate; Art. 34 of the annex to D.Lgs. 10/2026.
Do US citizens pay VAT in Italy?
The rate article of the consolidated VAT text fixes the rate as a share of the taxable amount of the operation (della base imponibile dell'operazione), not by the buyer's nationality (Art. 34(1) of the annex to D.Lgs. 10/2026). That is a reading of the rate article, and this guide does not go beyond it.
A US reader's neighbouring questions are separate subjects. This guide says what the Italian number is and nothing about US identifiers or US sales tax. Relief on dividends from an Italian company is income tax, not VAT: see how a US shareholder claims relief on Italian dividends.
Is the Italian VAT number the same as an EORI number?
No. The EORI number (Economic Operators Registration and Identification number) is mandatory for clearing all types of customs operations in the EU customs territory, such as import, export and transit, and a person holds only one valid EORI number at a time (European Commission, EORI). Its format is the issuing country's 2-letter code followed by an identifier of up to 15 alphanumeric characters.
In Italy the Agenzia delle Dogane e dei Monopoli (ADM, the Customs and Monopolies Agency) runs the EORI system, whose purpose is a single customs code recognised by every EU customs authority. An operator established in Italy and identified in the tax register is registered automatically when it presents its first customs declaration (ADM). The rest is in our guide on who needs an EORI number to import into Italy.
How do you keep an Italian VAT number alive?
Under direct identification, changes in the declared data are filed within 30 days (Art. 35-ter(4) D.P.R. 633/1972). VIES inclusion lapses after four consecutive quarters without recapitulative statements (Art. 35(7-bis)). The Agenzia closes ex officio the numbers of those who, on its data, carried on no activity in the three preceding years (Art. 35(15-quinquies)).
A separate rule follows a risk-based closure under paragraphs 15-bis and 15-bis.1 (the checks on new numbers): a number is requested again only against an insurance policy or bank guarantee for three years of at least EUR 50,000 (Art. 35(15-bis.2)). The inactivity closure carries no such guarantee in the text.
The annual VAT return falls between 1 February and 30 April (Agenzia delle Entrate, English page) and is transmitted by an Art. 3(3) D.P.R. 322/1998 intermediary or by the taxpayer, as in force in 2026; D.Lgs. 141/2026 may replace these filing rules from 2027.
What a wrong filing costs. Omitting the start or change declaration, or filing one so incomplete or inexact that the taxpayer cannot be identified, costs EUR 500 to EUR 2,000. The penalty falls to one fifth of the minimum if a declaration filed with incomplete or inexact data is put right within 30 days of the office's invitation (Art. 5(6) D.Lgs. 471/1997, as in force in 2026).
law set by statuteAgenzia the Agenzia delle Entrate's pageno term no term in law
- 1
Start of the activity
The business
- law declaration within 30 days (Art. 35(1))
- law ANR/3 before the first operation, for direct identification
- 2
Number assigned
The office
- law the certificate of attribution (Art. 35(7))
- law VIES inclusion immediate on the option (Art. 35(7-bis))
- no term none set for the assignment: an open interval, not a number of days
- 3
Data change
The business
- law declared within 30 days under direct identification (Art. 35-ter(4))
- 4
Every year
The business, or an intermediary
- Agenzia the VAT return between 1 February and 30 April
- 5
Four quarters without recapitulative statements
The VIES database
- law inclusion presumed abandoned; exclusion after notice (Art. 35(7-bis))
- 6
Three years without activity
The Agenzia
- law closure ex officio (Art. 35(15-quinquies))
After a risk-based closure, not the inactivity closure a new number needs a three-year guarantee of at least EUR 50,000 (Art. 35(15-bis.2))
1 January 2027: the consolidated VAT text applies (Art. 171(1) of the annex)
Articles of D.P.R. 633/1972 as in force in 2026.
What changes on 1 January 2027?
From 2027 Italy's VAT rules sit in a consolidated text; every article above is cited as in force in 2026.
The consolidated text applies
D.Lgs. 19 January 2026 n. 10, Art. 1, approves the consolidated VAT text (testo unico IVA), in force from 31 January 2026. Its provisions apply from 1 January 2027 (Art. 171(1) of the annex).
Direct identification moves to Art. 70
Art. 35-ter is printed as repealed from 1 January 2027. Art. 70 of the annex restates it, the eligibility test now naming Directives 2010/24/EU and 2011/16/EU and Regulation (EU) 904/2010.
The rate article moves to Art. 34
22 per cent of the taxable amount; 4, 5 and 10 per cent for the lists in parts II, III and IV of the text's own Table A (Art. 34 of the annex).
Invoices and filings
Arts. 17, 21 and 35 D.P.R. 633/1972 are printed in force to 31 December 2026, and Art. 1 D.Lgs. 127/2015 as repealed from 1 January 2027. This guide prints no number for their successors or for the 2027 filing rules of D.Lgs. 141/2026.
From our practice: a worked example
A worked example, built only from the rules on this page, not a client case.
A company established outside the EU, with no Italian base, sells only to Italian VAT-registered businesses: its customers apply the reverse charge (Art. 17(2)). It then adds sales to consumers and needs a number. Direct identification is open only if its state has mutual-assistance instruments with Italy (Art. 35-ter(5)); otherwise a jointly liable representative (Art. 17(3)) and, before VIES, a guarantee (Art. 35(7-quater)).
We ask for the customer list by type of buyer, check which supplies reach consumers and prepare the papers for the people who sign and file; the route is the client's decision.
Sources
- D.P.R. 633/1972, Art. 35: the declaration, the number, the certificate, VIES, closure (Normattiva, text in force in 2026)
- D.P.R. 633/1972, Art. 17: reverse charge, the two routes, the permanent establishment (Normattiva, text in force in 2026)
- D.P.R. 633/1972, Art. 21: what an invoice states (Normattiva, text in force in 2026)
- D.Lgs. 10/2026, annex, Art. 171: application from 1 January 2027 (Normattiva)
- D.Lgs. 10/2026, annex, Art. 34: the VAT rates (Normattiva)
- D.Lgs. 10/2026, annex, Art. 70: identification of a non-resident (Normattiva)
- Verifica della partita IVA (Agenzia delle Entrate)
- Il Codice Fiscale (Agenzia delle Entrate)
- Codice fiscale, partita IVA and REA (Registro Imprese)
- EOS: EORI and AEO (Agenzia delle Dogane e dei Monopoli)
- Check a VAT number (VIES) (Your Europe, European Commission)
- Economic Operators Registration and Identification number (EORI) (European Commission)
Also cited, by article or page: Arts. 16 and 35-ter D.P.R. 633/1972; Art. 5 D.Lgs. 471/1997; Art. 1 D.Lgs. 127/2015; Art. 41 D.L. 331/1993; Art. 1(54) L. 190/2014; Art. 33 D.P.R. 445/2000; D.Lgs. 141/2026; the Agenzia delle Entrate's pages on VAT registration, ANR/3, the tax representative, rates, the VAT return and Brexit; the European Commission's page on VAT identification numbers; the Register's Comunicazione Unica guide; the ADM FAQ for businesses; the Ministry of Enterprise's filing rules.
Frequently asked questions
What is an Italian VAT number?
The Italian VAT number, or partita IVA, is the 11-digit number the Agenzia delle Entrate assigns to a business on a declaration filed within 30 days of starting an activity in Italy, or of setting up a permanent establishment there. It stays the same until the business ceases and is shown on every invoice.
Are P. IVA, IVA number, VAT code, VAT ID and VAT no the same thing?
For practical purposes, yes. VAT number, VAT code, VAT ID, VAT no, IVA number and P. IVA all name the partita IVA, while IVA itself is imposta sul valore aggiunto, the tax. In the EU's VIES system the same number is written with the country prefix IT in front of the digits.
How is the number built, and can I tell a wrong one by looking?
It has 11 digits. No statute or Agenzia delle Entrate page checked for this guide describes how the digits are built or a check-digit rule, so none is explained here. Whether a number exists is answered by the Agenzia's free Verifica della partita IVA service or, for trade inside the EU, by VIES.
What is the difference between the codice fiscale and the VAT number?
The codice fiscale is the tax code; the partita IVA is the VAT number. An individual's codice fiscale has 16 letters and digits. For a company the two numbers are, with exceptions, the same, while a sole trader holds two different numbers, and an individual's VAT declaration states the codice fiscale.
Does a foreign company need an Italian VAT number?
Not if it supplies only Italian VAT-registered customers, because they account for the tax by reverse charge. Once it also reaches consumers or bodies without a number, it registers by direct identification or through a resident tax representative. A permanent establishment registers as a resident, and an Italian subsidiary receives its own number.
How do I get one, and how long does it take?
The declaration is due within 30 days of starting, on form AA7/10 for a company or other non-individual, AA9/12 for an individual, or ANR/3 for direct identification before the first operation. A new Italian company receives its number with its incorporation filing. No statutory term for assigning the number was found, so no number of days is given.
How do I find or check an Italian VAT number?
A business's own number is on its certificate of attribution, its invoices and the home page of its website, and a company's Register extract shows it too. To check a number, the Agenzia's free Verifica della partita IVA service says whether it is valid, and VIES says whether the holder may trade inside the EU.
Why would VIES say 'invalid' for a real number?
VIES may answer invalid because the number does not exist, has not been activated for intra-Community transactions, or the registration is not yet final. In Italy inclusion is immediate when the option is made in the declaration, but it lapses after four consecutive quarters without recapitulative statements, with exclusion after notice.
What are the Italian VAT rates?
In 2026 the standard rate is 22 per cent, with reduced rates of 4, 5 and 10 per cent for goods and services listed in Table A, such as foodstuffs, domestic electricity and gas, medicines and housing renovation works. From 1 January 2027 the rule is Art. 34 of the consolidated VAT text.
What must an invoice show about the number?
The supplier's VAT number; the customer's VAT number, its EU number or, for a private Italian customer, the codice fiscale; the rate, the tax and the taxable amount; and, where no tax is charged, a note such as operazione esente or inversione contabile. Between persons resident or established in Italy the invoice is electronic, through the SDI.
Do US citizens pay VAT in Italy?
The rate article of Italy's consolidated VAT text sets the rate as a share of the taxable amount of the operation, not by the buyer's nationality. This guide does not go beyond that article. Relief on Italian dividends for a US shareholder is an income-tax question, not a VAT one, and has its own guide.
Is the VAT number the same as the EORI number?
No. The EORI number is a customs number, mandatory for import, export and transit in the EU, with one valid number per person. In Italy the customs agency runs the system, and an operator established in Italy and identified in the tax register is registered automatically at its first customs declaration.
Can a UK company use direct identification?
No page can promise it. The Agenzia delle Entrate treats the United Kingdom as a third country from 1 January 2021 and said it would clarify whether an EU-UK agreement meets the direct-identification test; no later clarification was found. The conditions this guide states are those of the tax representative route, with the representative jointly liable.
What happens if the declaration is not filed or is wrong?
Omitting the start or change declaration, or filing one so incomplete or inexact that the taxpayer cannot be identified, carries a penalty of EUR 500 to EUR 2,000. A filed declaration put right within 30 days of the office's invitation cuts it to one fifth of the minimum (Art. 5(6) D.Lgs. 471/1997, as in force in 2026).
Does anything change in 2027?
Yes. The consolidated VAT text approved by D.Lgs. 10/2026 applies from 1 January 2027. Art. 35-ter on direct identification is repealed and restated as Art. 70 of the new text, and the rate article becomes Art. 34. The other successor articles are not covered here, so this guide prints no other new number.
Register for VAT. The routes, forms and documents for a foreign business: a VAT number for a non-established company.
Corporate tax. The income-tax side this guide leaves out: Italy Corporate Tax Rates for Foreign-Owned Companies
Individuals. How a non-resident person or sole trader registers: a partita IVA for a non-resident.
Invoices. E-Invoicing in Italy and the SDI Explained
Related pages
- Accounting Firm in Italy for Foreign-Owned Companies
- Italy Corporate Tax Rates for Foreign-Owned Companies
- Partita IVA for Foreigners and Non-Resident Businesses
- Italian VAT Registration for a UK or Foreign Company
- Codice Fiscale for Foreigners and Companies in Italy
- Branch or Subsidiary in Italy for a Foreign Company