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.
Common questions
How do you say partita IVA in English?
There is no exact English equivalent. The closest term is 'VAT number' — more fully, an Italian VAT registration number for a self-employed person or business. It is not the same as the personal codice fiscale.
What is a partita IVA?
It is the 11-digit number Italy issues to anyone carrying on regular self-employed or business activity, obtained by filing a start-of-activity declaration with the Agenzia delle Entrate (art. 35, DPR 633/1972).
Is a partita IVA the same as a codice fiscale?
No. The codice fiscale is your personal Italian tax ID; the partita IVA identifies your business and VAT position. You need a codice fiscale before you can open a partita IVA.
Do you need a partita IVA to freelance in Italy?
Yes — it is the prerequisite to invoice legally as a freelancer, and it is free to open. EU citizens can register freely; non-EU citizens generally need a residence permit (permesso di soggiorno).
Sources
Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.