Italy VAT registration numbers

There is no Italian VAT registration threshold for non‑resident traders — any taxable activity in Italy requires VAT registration before making supplies.

The commonly cited €35,000 distance‑selling threshold is now obsolete; it was replaced by the EU‑wide €10,000 One-Stop Shop (OSS) threshold in July 2021. Distance selling to Italian consumers exceeding that threshold requires VAT registration or OSS use. There is no domestic threshold for other activities — registration is mandatory regardless of turnover.

Foreign businesses may need to register for VAT in Italy if they engage in the following activities:

• Importing goods into Italy (though VAT may not be required if the buyer is VAT registered in Italy)

• Buying and selling goods in Italy where both supplier and customer are not VAT registered in Italy (reverse charge rules may apply)

• Moving goods between Italy and other EU countries (intra-community trade)

• Selling online to Italian consumers, if total EU sales exceed €10,000 (requires One-Stop Shop (OSS) registration)

• Storing goods in Italy for local or EU sales (e.g., in a consignment warehouse)

• Charging entry fees to events or exhibitions held in Italy

• Running ecommerce operations targeting Italian customers

Foreign entities must submit the following:

• Statement confirming no permanent establishment in Italy

• Power of attorney appointing the fiscal representative (with signed passport copy)

• Corporate documents: articles/memorandum of association, latest accounts, VAT certificate

• Industry classification form, declaration of intra‑community activities and VAT Information Exchange System (VIES) registration intent. Registration applications must be filed via the local Italian tax office of the appointed fiscal representative (or directly if EU established)

  
  

VAT registration must be completed before any taxable supplies are made, or penalties and interest may apply.

Structure: IT + 11 digits (e.g., IT12345678901)

• First seven digits: taxpayer code
• Next two: tax office identifier
• Includes IT prefix for VIES use
• Easily verifiable in VIES

The company must submit monthly, quarterly, and annual VAT returns under Italian compliance regimes. Regular adherence to invoicing, recordkeeping, OSS/IOSS reporting, VAT return filings, and payments is mandatory.