Thinking of becoming a freelancer or starting your own business in Italy? Whether you’re planning to offer consulting services, open a small business, or work online, the first essential step is getting a VAT number in Italy, also known as Partita IVA.
What Is a VAT Number (Partita IVA) in Italy?
The VAT number in Italy (or Partita IVA) is an 11-digit code used to identify anyone carrying out an economic activity. It is mandatory for most self-employed individuals and businesses. Whether you’re launching a full-scale business or offering freelance services part-time, you may need to register for one.
Who Needs a VAT Number in Italy?
You must open a Partita IVA if your self-employment activity meets all of the following:
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It’s paid
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You work independently, using mainly your own skills
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There’s no subordination (i.e., you’re not an employee)
Even if your freelance work is not your main job (for example, you’re employed full-time but also consulting on the side), you still need a VAT number if the activity is continuous.
However, if your work is truly occasional, with no regularity or long-term contracts, a VAT number may not be required.
⚠️ Note: If you practice a regulated profession (like a doctor, lawyer, architect, etc.), you’re always required to operate under a VAT number.
How to Get a VAT Number in Italy
You can get your Partita IVA in Italy by submitting an application to the Agenzia delle Entrate (Italian Revenue Agency). Here’s how:
🧾 What You Need:
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Italian tax code (codice fiscale)
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Passport or ID
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Proof of residence in Italy
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VAT registration form (Modello AA9/12)
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Privacy and anti-money laundering declarations
💻 How to Apply:
You can apply:
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Online using the software provided by the Italian Revenue Agency
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Or, more commonly, through a chartered accountant in Italy (commercialista) who will guide you through the process
If you’re not fluent in Italian or unfamiliar with tax procedures, working with a certified accountant in Italy is highly recommended to avoid mistakes and choose the right setup from the start.
Choosing the Right Tax and Social Security Setup
When registering, you’ll need to:
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Pick the correct ATECO code (economic activity code)
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Choose between the flat-rate or ordinary tax regime
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Register with the appropriate social security fund
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Complete any extra steps like company registration in Italy (for sole proprietors or artisans)
Costs to Open and Maintain a Partita IVA
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Opening: Free if done yourself, or €150–€500 if done through an accountant
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Chamber of Commerce (if applicable): €35 for registration + €53/year
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Social security contributions: Vary by profession and income level
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Freelancers (non-regulated): 26.23% (INPS Separate Management)
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Sole traders/artisans: Around 24% with a minimum annual payment of ~€4,200
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Flat-Rate vs. Ordinary Regime
Flat-Rate Scheme (Regime Forfettario):
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Tax rate: 5% (first 5 years) or 15%
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No detailed expense tracking
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Lower annual costs
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Not compatible with inpatriate tax incentives
Ordinary Regime:
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Taxed progressively based on income brackets (from 23% to 43%)
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Full deduction of expenses
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Allows access to the inpatriate tax regime (70%–90% income reduction for new residents)
Do You Need an Accountant in Italy?
While it’s possible to manage your own VAT registration, most people—especially expats and entrepreneurs—choose to work with a chartered accountant in Italy. An accountant can:
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Help you get your VAT number in Italy
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Handle your taxes and contributions
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Guide you through company registration in Italy
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Offer strategic advice on tax savings
A freelance accountant in Italy or a commercialista specializing in international clients can make the process faster and stress-free.
Final Tips
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✅ Open your Partita IVA in Italy before issuing invoices
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✅ Choose the right tax regime with your accountant
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✅ Keep your social security and tax contributions up to date
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✅ Consider both tax efficiency and legal obligations before starting
Starting a self-employed business in Italy doesn’t have to be overwhelming—especially with the right professional help and a clear understanding of your legal duties. Whether you’re a digital nomad, creative freelancer, or consultant, having your VAT number in Italy is your passport to working legally and growing your income.
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