VAT Number in Italy: Format, Thresholds and Registration Guide for 2026

For updated information on VAT in Italy for non-EU sellers, check here.

If you sell goods in Italy, store stock there, or make taxable supplies in the country, you may need a VAT number in Italy. This guide explains when an Italian VAT number is required, what format it has, which threshold rules matter, and how foreign businesses can register in 2026.

Need help getting your VAT number in Italy? hellotax can support you with Italian VAT registration, filings, and communication with the tax authorities. Contact our VAT experts.

What is a VAT number in Italy?

A P. IVA – an Italian VAT number is necessary in several cases. If you want to rent facilities or pay employees in Italy, or want to invoice Italian customers, you will need an Italian VAT ID. But how can you obtain one of these numbers as a foreigner? The answer is more straightforward than the process itself: You will need to register for VAT in Italy.

When do I need to register for VAT in Italy?

You may need a VAT number in Italy if you store goods there, make taxable domestic supplies there, or import goods into Italy as part of your supply chain. For cross-border B2C distance sales within the EU, the old Italian country-specific threshold of €35,000 was replaced by the EU-wide €10,000 threshold from 1 July 2021. Once that EU-wide threshold is exceeded, VAT is generally due in the customer’s Member State, unless another special rule applies. However, storage of goods in Italy usually creates a local Italian VAT registration requirement regardless of the threshold.

Threshold limit

Updated to June 2025:
Since July 1st, 2021, the country-specific threshold of €35,000 has been entirely replaced by a unified EU-wide distance selling threshold of €10,000. This applies to the total value of cross-border B2C sales across all EU countries. Once this limit is exceeded, you must register for VAT in each country where you sell, including Italy.

The Italian threshold limit used to be set at 35,000 EUR per annum. By reaching or exceeding this annual limit as a trader from abroad, a VAT registration became necessary in Italy. For reaching this limit, the annual turnover of imports from the EU country you are selling to Italy was decisive – the value of imports into Italy within one calendar year.

Update: This regulation was changed on July 1st 2021. On that date a new EU-wide delivery threshold was introduced and replaced the country threshold. The new threshold is set at only 10,000 EUR and takes all intra-European sales into account. This means that sellers no longer have to monitor several thresholds at once, but become liable for VAT in every country they are selling to once the combined revenue through cross-border transactions passes the threshold limit of 10,000 EUR.

Please note that, in any case, registering for VAT in Italy takes time. To avoid falling behind your business schedule and to avoid problems with the Italian tax authorities, apply early for your VAT number.

Storage of your goods in Italy

A VAT registration in Italy is also necessary when you store goods within the country’s borders. For a seller from abroad, intra-Community shipments are tax-free. It is sufficient to prove these by pro-forma invoices. These regulations are still valid.

If you sell in several EU countries or use warehouses in more than one country, our guide to EU VAT thresholds and multi-country storage explains when local VAT registrations may still be required.

If you need help applying for a VAT number in Italy, hellotax can support you with registration, filings, and communication with the Italian tax office. Speak to our team here.

What is the name and format of the Italian VAT number?

The VAT number in Italy is called “Il numero di registrazione IVA”, short “P. IVA”. After the classic country code “IT” it is followed by 11 digits. Example: IT12345678901

Format of the Italian VAT Number:
Name	Il numero di registrazione IVA
Country Code	IT
Format	IT + 11 characters
Example	IT12345678901

How do I apply for a VAT number in Italy?

Foreign businesses can generally register for Italian VAT either by direct VAT identification or by appointing a fiscal representative, depending on their circumstances. Agenzia delle Entrate provides a specific procedure for non-residents using the ANR/3 model for direct VAT identification, while a fiscal representative may also be appointed through the separate representative route.

If you are applying by direct identification, registration must be completed before carrying out the relevant taxable transactions. If you want to carry out intra-EU transactions, inclusion in VIES should also be requested.

Update for 2026: Italy introduced new guarantee rules in April 2025 for certain non-resident applicants registering for VAT. Agenzia delle Entrate states that, under the updated rules, non-residents in an EU Member State or in an EEA State with administrative cooperation may need to provide a guarantee when obtaining an Italian VAT number under this procedure. If your business falls into this category, it is important to check the exact requirements before applying.

If you are a non-EU seller, especially a US business expanding into Europe, our guide to EU VAT for US LLCs explains the wider VAT registration and compliance rules in more detail.

An easier way to register for a VAT number in Italy is to sign up for hellotax services. After signing up, you will be allocated a registration assistant, who will step by step guide you through the registration process directly in the hellotax tax software. After the registration in the hellotax software, you are finished. Why do you ask? Because you will only need to submit your documents once. We translate them and reuse them for any registration necessary, now and in the future. This is especially practical in light of the new EU-wide threshold. Based on your transaction data, we will also let you know when you need a new VAT registration, apply for it, and let you know once we have received a new VAT number. You’ll never miss a deadline. Furthermore, our team of local tax accountants can take care of VAT duties in foreign EU countries and can replace local tax advisors in Italy and beyond. They also take care of VAT returns in Europe! Book a call with our VAT experts to find out more.

When and how often do I have to file VAT returns?

Updated to May 26:

Businesses whose annual turnover exceeds €500,000 for services or €800,000 for other activities generally make monthly periodic VAT payments in Italy. Below those thresholds, quarterly periodic VAT payments may be available. In all cases, an annual VAT return is still required.

For the annual VAT return, Agenzia delle Entrate states that the return is filed electronically between 1 February and 30 April.

Italy already has extensive e-invoicing rules for VAT-registered persons resident or established in Italy. If your business becomes established in Italy or falls within the relevant domestic invoicing rules, make sure your invoicing setup is reviewed as part of your VAT compliance process.

Can I find an Italian VAT number online?

The European Commission developed a tool called VIES for this very question. With this tool, it is simple to find VAT numbers in Italy and all over the European Union. The tool is especially useful if you search for the VAT number of a business you intend to cooperate with. You can easily check whether the company has a legal VAT number. If that is not the case, it might also cause trouble to your own company because working with a company with no legal VAT number is against tax law.

Find VIES here: VIES VAT number validation

In case the VAT number you are looking for is not displayed correctly, there might be several reasons:

• The registration process is not done yet
• The activation process is not done yet
• The number does not exist

It takes some time to activate and upload your individual number to the VIES database. Even if you have already received your VAT number from the Italian tax office, it is possible that it is not displayed on the VIES website immediately. 
If you need to carry out intra-EU transactions, inclusion in VIES is important. Agenzia delle Entrate allows VIES inclusion to be requested as part of the VAT identification process or later through its telematic services.

Summary

A VAT number in Italy is commonly required if you store goods in Italy, make taxable local supplies there, or trigger an Italian VAT registration obligation as part of your EU sales structure. For many online sellers, obtaining a VAT number in Italy is an important first compliance step before sales begin.

If you want a broader operational overview beyond Italy, our EU VAT compliance checklist shows the key registration, filing, and recordkeeping steps for selling across Europe.

FAQs