How to open a partita IVA (VAT number) in Italy

What it is

The partita IVA is your VAT number as a self-employed person in Italy: freelancers, consultants, tradespeople and small business owners all need one. You open it with the Agenzia delle Entrate (the tax agency) on form AA9/12, within 30 days of starting your activity. Opening it is free.

Non-EU citizens need a permesso di soggiorno that allows self-employment (lavoro autonomo) first.

Choosing your tax regime

When you open it, you choose how you'll be taxed:

• Regime forfettario (flat-rate regime): the most common for newcomers. It applies if your yearly earnings stay up to €85,000 (above €100,000 you leave it at once). You pay a single 15% tax on a fixed share of your earnings, or 5% for your first five years if your activity is genuinely new. You don't charge VAT, and the bookkeeping is simple.
• Regime ordinario: normal income tax rates and VAT. Needed above the limits, or if you have large costs.

A commercialista (accountant) can help you choose: the choice affects your taxes for years.

Before you start

You'll need:

• Your codice fiscale and ID (and your permesso di soggiorno if you're from outside the EU).
• Your residence address in Italy.
• Your activity code (codice ATECO), which describes what you do.
• To know whether you're a professional (for example a consultant or designer) or a business (a trader or artisan): businesses also register with the Chamber of Commerce.

Steps

1. Pick your ATECO code and tax regime.
2. Open the partita IVA:
   • professionals: send form AA9/12 to the Agenzia delle Entrate, online (with SPID, CIE or CNS), at an office, or by registered post;
   • traders and artisans: use the ComUnica procedure, which registers you with the Chamber of Commerce, the Agenzia delle Entrate and INPS in one go.
3. You get your partita IVA number straight away (or as soon as the office processes it).
4. Register with INPS for pension contributions: professionals without their own professional fund join the Gestione separata; traders and artisans are registered through ComUnica.
5. Issue electronic invoices (fatturazione elettronica): required for all VAT numbers, including the forfettario, since 2024.
6. Each year, file your tax return (Modello Redditi) and pay your tax and contributions.

Cost

Opening the partita IVA is free. An accountant charges for their help; ComUnica registration with the Chamber of Commerce has its own fees.

Common pitfalls

• Missing the 30 days. Late opening brings a penalty.
• Choosing the wrong ATECO code. It decides your flat-rate share and your INPS scheme.
• Paper invoices. Since 2024 even flat-rate workers must invoice electronically.
• Working on the wrong permit. Self-employment needs a permit that allows it.

When to ask a helper

Ask someone in a similar line of work who opened a partita IVA recently: they'll know which ATECO code fitted and whether a commercialista was worth it.