VAT registration in Italy for companies


VAT registration in Italy – Italian VAT is also known as Imposta sul valore Aggiunto or IVA. VAT in Italy was introduced in 1972 and has been integrated with the directives of the European Union, of which Italy is a member. The VAT rules applied by Italy are contained in the VAT Act, while the tax authorities issue administrative doctrines that contain statements regarding VAT compliance rules. The Ministry of Finance oversees the entire VAT system. The current VAT rate used in Italy is 22 percent.

Italian legislation states that any type of company established in Italy that operates in Italy and provides taxable goods or services must follow certain steps, such as registering Italian VAT, regularly completing an Italian VAT declaration that complies with VAT rules.

If a foreign company carries out transactions taxed in Italy, it is required to register for VAT in that country.

VAT registration in Italy for foreign companies:

VAT registration in Italy in certain situations, despite the fact that the location of the company or branch of the company is not located in this country, is mandatory. If you know you need to register VAT in Italy, do not hesitate and contact us and we will help you.

When is VAT registration in Italy required?

⇒ Imports of goods from outside the European Union to Italy;

Purchase and sale of products in Italy;

Sales of goods to consumers in Italy via the internet. Also after exceeding the sales threshold of € 35,000;

Sending products between and another EU member state (intra-Community supplies);

Organizing live events (conferences related to art or education) in Italy;

Own delivery of goods.

How can I register VAT in Italy?

The VAT registration application must be completed and sent to the tax administration in Italy.

What documents do we need to register VAT?

In order to register a foreign company for VAT purposes in Italy, we need the necessary documents to do so. These are usually documents such as:

Filled in ANR/3 form from Agenzia delle Entrate;

Company registration document (current KRS document);

Certificate from the country of registration that the company is a VAT payer in the country in which it is registered;

A copy of the ID document;

Declaration of planned activities in Italy.

If you need help with the registration, please do not hesitate and contact us.

Do you have any questions about VAT registration in Italy?
Do you have any questions about the Italian VAT registration for your company? Not sure if your company must be registered for VAT in Italy? If so, contact us via our contact form.
Country CodeIT
Local VAT no.IT + 9 characters
Mail order threshold35 000 € netto yearly
Submission of VAT returnsmonthly and quarterly
Annual declarationYes
Waiting time for registrationsUp to 2 months
Standard VAT rate22%
Reduced VAT rate4%     10%
European Union Member Stateyes, since 1957