VAT number in Italy: Format, Threshold Limit, Application

For more updated information on VAT in Italy, check here.

The world’s eighth-largest economy, as measured by nominal GDP, presents numerous opportunities for future investments and businesses. To ensure a safe start to business in Italy, thorough preparation is essential. We explain to you in this article what you need to know about the Italian VAT.

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?

Registration was once necessary for two primary reasons. The delivery threshold limit is 35,000 EUR per year, with storage. Exceeding the threshold limit required a VAT registration. A VAT registration is also necessary if you intend to store goods in Italy.

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.

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?

To apply for a VAT number in Italy, you need to contact the Italian tax office. Note that the Italian tax office only operates in the Italian language. If you are not an Italian speaker, make sure to contact a translator or a representative to help you with your tasks. You can find the website of the Italian tax office here.

When you fill in all forms and add the documents required, you need to send a signed hard copy to the following address:

Agenzia Entrate – Centro Operativo di Pescara

Area Controlli – Servizio identificazione non residenti

Via Rio Sparto, n. 21 – 65129 Pescara.

Tel: +39 085 5772245/49/65

Fax: +39 085 5772377

E-Mail: [email protected]

It takes several weeks to validate your application. Be sure to be on time to apply in time to avoid getting into trouble with the Italian fiscal system.

New for non-EU sellers: Since April 2025, Italy requires a financial guarantee of €50,000 when a non-EU company registers for VAT. This measure aims to reduce VAT fraud and applies to all new non-EU applicants. hellotax can act as your fiscal representative and manage this process on your behalf.

An easier way to register for VAT 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 June 2025:
Businesses with an annual turnover above €800,000 (goods) or €500,000 (services) are required to file monthly VAT returns. If your turnover is below these thresholds, you may opt for quarterly filings. In all cases, an annual VAT return remains mandatory.

Before, this was the rule: In 2017, Italy underwent a large VAT reform. Before, only monthly and annual payments were required. Since the reform of 2017, quarterly payments are possible too. Businesses and taxpayers with a turnover of more than 700,000 EUR per year are required to file their VAT returns monthly. With an annual turnover under 700,000 EUR, quarterly returns are possible. In any case, an annual VAT return is mandatory.

The deadline for quarterly returns is the last day of the second month that follows the quarter end. For example, May 31 is the VAT return for the first quarter. The annual return is due April 30 of the following year.

As of April 2025, Italy has started aligning with the EU’s VAT in the Digital Age (ViDA) initiative, which introduces mandatory e-invoicing and real-time digital reporting across member states. Online sellers should prepare to issue and report invoices digitally using compliant software. hellotax helps automate this process as part of its end-to-end VAT compliance service.

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. As of 2025, VIES updates are more frequent, but activation may still take up to 10 business days, especially for newly registered non-EU sellers.

Summary

Exceeding the delivery threshold limit requires a VAT registration in Italy. This is also the case for the storage of goods in Italy.

You have to contact the Italian tax office for an application or simply leave us a message. Be aware that the authorities only operate in the Italian Language, so make sure to work with a translator and/or a representative.

FAQs