Partita IVA Italy: What It Is and How to Get One

What Is a Partita IVA? Definition and Format

A Partita IVA is a unique 11-digit identifier assigned to every business or professional entity operating in Italy. The number structure is: 7 digits identifying the taxpayer + 3 digits for the province office code + 1 check digit.

For EU cross-border transactions, the two-letter country prefix "IT" is prepended, producing a 13-character VIES number such as IT12345678901.

An important distinction that many foreign founders miss: for legal entities such as an SRL or SpA, the Partita IVA and the codice fiscale are the same number. One 11-digit code serves both functions. For natural persons, the situation is different. Individuals have a separate 16-character alphanumeric codice fiscale for personal tax purposes, and, if they conduct business, an additional 11-digit Partita IVA.

The standard Italian VAT rates are 22% (standard), 10%, 5%, and 4% (reduced categories). The Partita IVA is the number you use to collect, report, and remit these amounts to the Agenzia delle Entrate.

Who Must Register for a Partita IVA in Italy?

Under Art. 35 c.1 of DPR 633/1972, any person or entity that habitually (on a regular basis) conducts business, professional, or agricultural activity in Italy must obtain a Partita IVA. Registration must be completed within 30 days of commencing activity.

The obligation applies across entity types:

• Italian companies (SRL, SpA, cooperatives): Must register via Comunicazione Unica, the single-window platform that simultaneously notifies the Agenzia delle Entrate, Camera di Commercio, INPS, and INAIL. An Italian SRL incorporated by a foreign founder is still an Italian legal entity and follows this standard path.
• Sole traders and freelancers (resident natural persons): Submit form AA9/12 directly to the Agenzia delle Entrate, in person, by post, or via the AdE online portal.
• Non-resident EU entities with no permanent establishment (PE) in Italy: Submit form ANR/3 to the Centro Operativo di Pescara.
• Non-resident non-EU entities with no PE in Italy: Must appoint an Italian fiscal representative, who registers on their behalf.
• Foreign founders of an Italian SRL: The company is an Italian legal entity regardless of the founders' nationality. The Partita IVA is obtained via Comunicazione Unica at incorporation, just as for a domestically founded company.

Note the distinction: a US or EU company that wants to sell into Italy without incorporating an Italian entity follows a different path (ANR/3 or fiscal representative). A foreign founder who incorporates a proper Italian SRL uses the standard Italian registration route and benefits from the the Italian SRL's full legal standing.

How to Get a Partita IVA in Italy

The process depends on your entity type. For an Italian SRL, the Partita IVA is issued automatically at incorporation. For sole traders, it is a standalone filing. The steps below cover both paths.

Step 1: Incorporate Your Italian SRL (or Start Your Activity)

If you are forming an SRL, the Partita IVA is not a separate step. After the notarial deed (atto costitutivo) is executed and deposited with the Registro delle Imprese by the notary (as required by Art. 2330 CC), the Comunicazione Unica is filed. This single filing simultaneously registers the company with the Agenzia delle Entrate and issues the Partita IVA. No second visit to a tax office is required.

For sole traders and freelancers, activity may commence before or at registration, but the Partita IVA application must be submitted within 30 days. See registering an Italian SRL for a full walkthrough of the SRL incorporation timeline.

Step 2: Complete the Correct Registration Form

The form you use depends on your entity type. Companies use form AA7/10; natural persons use AA9/12; non-resident EU entities without a PE use ANR/3. The table in the next section details the submission channel and typical timeline for each path.

Step 3: Submit and Receive Your Number

Registration with the Agenzia delle Entrate is free. There is no government fee for obtaining a Partita IVA. For an SRL filing via Comunicazione Unica, the Partita IVA is typically available the same day or the next business day. A sole trader applying in person at an Agenzia delle Entrate office receives the number immediately. Postal applications take a few days.

Application Path by Entity Type

The table below summarizes the form, channel, cost, and timeline for each entity type.

Source: Agenzia delle Entrate, Art. 35 DPR 633/1972.

For more detail on the notary, Registro Imprese, and Comunicazione Unica steps involved in registering an Italian SRL, see our dedicated incorporation guide.

VIES Registration and EU Cross-Border Trade

If your Italian SRL plans to sell goods or services to VAT-registered businesses in other EU member states, you need to be registered in the VIES (VAT Information Exchange System). This is not automatic.

Under Art. 35 c.2 of DPR 633/1972, the company must declare its intent to conduct intra-community operations at the time of Partita IVA registration, on the AA7/10 form. If this box is left unchecked at registration, the IT-prefixed number will exist but will not appear as active in the VIES database. Your EU customers will not be able to verify it, and zero-rated intra-community invoicing will not be permitted.

If the opt-in was missed at registration, a separate activation request must be submitted to the Agenzia delle Entrate before the first intra-community transaction. From our practice, this situation arises when companies are incorporated without a full accounting team reviewing the Comunicazione Unica checklist. The delay can disrupt EU sales operations until the activation is processed.

Once active, the Italian Partita IVA with the "IT" prefix (e.g., IT12345678901) is verifiable through the EU VIES portal maintained by the European Commission. EU customers can confirm your VAT status there before applying zero-rate treatment to their purchases.

Tax Regimes at Registration

When applying for a Partita IVA, a sole trader or freelancer must declare the tax regime they will operate under. The two main options are the Regime Forfettario and the Regime Ordinario. This choice does not apply to companies: an SRL is taxed under IRES and IRAP regardless.

Sole traders and freelancers only. SRL not eligible for Forfettario.

The Regime Forfettario applies only to natural persons with annual turnover below the €85,000 threshold. It replaces IRPEF, VAT, and IRAP with a single substitutive tax, which makes administration simpler but removes the ability to reclaim VAT on business expenses. An SRL cannot use this regime.

For an SRL, the relevant tax rates are Italy's IRES and IRAP rates: IRES at 24% on taxable profit and IRAP at approximately 3.9% (with regional variation).

Not sure which tax regime fits your activity? Our accounting team can advise before you register. Contact us at info@srl-italy.com.

Compliance After Registration

Obtaining a Partita IVA creates ongoing obligations. The key requirements are:

• Display on invoices: The Partita IVA number must appear on every invoice issued and received.
• Display on company website: The number must be shown on the company website homepage (Art. 35 DPR 633/1972).
• e-Invoicing via SdI: Since 1 January 2024, all Italian VAT holders are required to issue invoices electronically through the Sistema di Interscambio (SdI), Italy's national e-invoicing infrastructure (D.Lgs. 127/2015 as amended). Paper invoices to other VAT-registered entities are no longer permitted.
• ATECO code accuracy: The ATECO business activity code declared at registration determines VAT obligations, social contribution rates, and regime eligibility. An incorrect ATECO code can trigger compliance issues at audit.
• Periodic VAT returns: VAT holders must file periodic returns and remit VAT collected on the required schedule.

For a full overview of Italian VAT obligations and Italian VAT rates, see our dedicated guide.

Key Deadlines

Source: Art. 35 c.1 DPR 633/1972 (Agenzia delle Entrate).

Missing the 30-day opening deadline does not make the Partita IVA invalid once obtained, but it exposes the holder to administrative penalties for late registration.

How to Close a Partita IVA in Italy

Closing a Partita IVA follows a different process depending on whether the holder is a natural person or a company.

Natural persons (sole traders, freelancers): Submit form AA9/12 to the Agenzia delle Entrate within 30 days of ceasing business or professional activity (Art. 35 DPR 633/1972). The form can be submitted in person at an Agenzia delle Entrate office, by post, or online via the AdE portal. Late submission may attract penalties.

Companies (SRL and other entities): An SRL's Partita IVA is closed through Comunicazione Unica as part of the formal dissolution and liquidation process. This is not a standalone step. The company must first complete the liquidation procedure, then file the cancellation through the Comunicazione Unica platform, which notifies the Agenzia delle Entrate, Camera di Commercio, INPS, and INAIL simultaneously. The Partita IVA cannot be closed while the company is still legally active and registered in the Registro delle Imprese.

Automatic closure: Under D.L. 193/2016, the Agenzia delle Entrate may close a Partita IVA after 3 consecutive years of inactivity.

Transfer: A Partita IVA is personal to its holder and cannot be transferred. When an SRL is sold, the company's Partita IVA follows the legal entity (which continues to exist under new ownership). When a sole trader's business is sold, the buyer must register their own Partita IVA.