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    Partita IVA

    Also known as: VAT number, P.IVA

    A partita IVA is the 11-digit number Italy issues to anyone carrying on regular self-employed or business activity. You declare the start of activity (dichiarazione di inizio attività, art. 35 of the VAT decree) to the Agenzia delle Entrate, choosing your ATECO code and tax regime. It is distinct from the personal codice fiscale.1

    What this means for you

    It's the prerequisite to invoice legally as a freelancer in Italy, and it's free to open. EU citizens can register freely; non-EU citizens generally need a residence permit (permesso di soggiorno) or, if non-resident, a fiscal representative.

    Related terms

    Codice fiscaleRegime forfettarioCodice ATECOFattura elettronicaIVA

    Sources

    1. 1.Normattiva — DPR 633/1972 (IVA), art. 35

    Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.

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