Thinking about working as a freelancer or starting your own business in Italy?
Whether you want to offer consulting services, run an online activity, or open a small business, the first step is usually getting a VAT number (“Partita IVA”).
What is a VAT number (Partita IVA)?
The Italian VAT number is an 11-digit identification code used by freelancers, professionals, and businesses that carry out economic activities. In most cases, if you work independently and receive payments for your activity, you will need one.
Who needs a VAT number in Italy?
Generally, you must open a Partita IVA if your activity:
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is paid
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is carried out independently (you are not an employee)
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is continuous or organised over time
Even if freelance work is not your main job — for example, you have employment but also provide consulting services, a VAT number is required when the activity is regular.
If the activity is truly occasional and without continuity, a VAT number may not be necessary.
Regulated professions (doctors, lawyers, architects, etc.) must always operate with a VAT number.
How to open a Partita IVA in Italy
The application is submitted to the Italian Revenue Agency (Agenzia delle Entrate).
You will generally need:
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Italian tax code (codice fiscale)
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valid ID or passport
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proof of residence
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VAT registration form (AA9/12)
You can apply directly through the Revenue Agency software, but many people prefer to work with a commercialista to avoid mistakes and choose the correct setup from the beginning, especially if Italian is not your first language.
Choosing the right tax setup
When opening a VAT number, some important decisions must be made:
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selecting the correct ATECO activity code
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choosing between flat-rate (regime forfettario) or ordinary taxation
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registering with the appropriate social security fund
For certain activities, additional registrations (for example with the Chamber of Commerce) may be required.
Costs
Opening the VAT number itself is free if done independently.
Professional assistance usually ranges between €150 and €500 depending on complexity.
Other costs may include:
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Chamber of Commerce fees (if applicable)
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Social security contributions based on activity and income level
Flat-rate vs Ordinary regime
Flat-rate (Regime Forfettario)
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5% tax for first 5 years (if eligible), then 15%
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simplified accounting
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lower administrative costs
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not compatible with inpatriate tax incentives
Ordinary regime
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progressive taxation (23%–43%)
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full expense deductions allowed
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access to special regimes like the inpatriate tax regime
Do you need an accountant?
It is possible to manage the process yourself, but almost all freelancers and expats choose to work with an accountant to:
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open the VAT number correctly
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manage taxes and contributions
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receive strategic tax advice
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avoid compliance issues
Final tips
- Open your VAT number before issuing invoices
- Choose the tax regime carefully
- Stay compliant with tax and social security obligations
- Plan your structure from the beginning
Starting a business in Italy can be straightforward when done correctly from the start. With the right guidance, opening a Partita IVA becomes a simple step toward working legally and growing your activity
You can receive a free, no-obligation tax consultation with one of our experts by clicking below.
info@onlinetax.it