Introduction
After signing the articles of incorporation and the bylaws, the company exists from a legal standpoint.
However, in order to operate for tax purposes, an essential step is required:
the assignment of the Tax Code and the VAT Number.
This step allows the Italian S.r.l. or Italian S.r.l.s. to be recognized by the Italian Tax Authority and to effectively begin its business activity.
Tax Code and VAT Number: what they are for
The Tax Code identifies the company in its dealings with:
- the Italian Revenue Agency
- public authorities
- other institutional entities
The VAT Number is instead necessary to:
- issue invoices
- apply VAT
- carry out economic activity in compliance with Italian tax law
Without these two elements, the company cannot operate.
Application at the time of incorporation
For capital companies, Italian law provides that:
- the assignment of the Tax Code
- and the opening of the VAT Number
take place simultaneously with registration in the Companies Register.
These are therefore not two separate procedures, but a single coordinated administrative process.
Method of filing the application
The application is submitted:
- electronically
- through the tools provided by the Italian Revenue Agency
In most cases, the process is handled by the accountant, who:
- transmits the required data
- verifies the accuracy of the information
- coordinates the procedure with the other involved authorities
This reduces the risk of formal errors.
Link with the Companies Register
The assignment of the Tax Code and the VAT Number is closely connected to:
- registration of the company in the Companies Register
- the Single Communication procedure for starting the business
Once the procedure is completed:
- the company is registered with the Italian Revenue Agency
- tax data are aligned with the Companies Register data
Importance of data accuracy
At this stage, it is essential that:
- the company’s identification data
- the registered office
- the corporate purpose
- the information relating to the directors
are consistent with what is stated in the articles of incorporation and the bylaws.
Errors or inconsistencies may:
- delay the start of business activity
- require subsequent corrections
- create issues in dealings with the Italian Tax Authority
Effects of the assignment
Once the following have been obtained:
- the Tax Code
- the VAT Number
the company:
- can begin operating for tax purposes
- can comply with VAT obligations
- fully enters the Italian tax system
From this moment, reporting and tax obligations also begin to apply.
Conclusion
Applying for the Tax Code and the VAT Number is a technical but decisive step.
It marks the moment when the company:
- moves from the incorporation phase
- to actual tax and business operations
Proper handling of this step avoids delays and future complications.
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